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Introduction

Germany requires electronic invoicing for different business scenarios, with two main standards: XRechnung and ZUGFeRD. Both are semantic data models aligned with the European Norm EN 16931 and can be implemented using the same syntaxes.

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XRechnung

XRechnung is Germany’s official standard for electronic invoices in public procurement (called E-Rechnungen), though it is also used for B2B transactions. It’s part of the implementation of the EU directive 2014/55/EU, which requires all contracting authorities in the EU to accept electronic invoices in a structured XML format. XRechnung can be implemented using two different syntaxes:
  • UN/CEFACT CII (Cross Industry Invoice)
  • OASIS UBL (Universal Business Language)
Both syntaxes contain the same information but have different field names.

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ZUGFeRD

ZUGFeRD is a German standard for electronic invoicing designed to bridge the gap between traditional invoices and digital formats. ZUGFeRD combines a standard PDF/A-3 invoice with an embedded XML file containing the structured data. This hybrid approach makes it especially popular in B2B transactions, as it allows both people and accounting software to work with the same document. ZUGFeRD is fully aligned with the European Norm EN 16931 and is worth noting that ZUGFeRD and Factur-X are a joint project between Germany and France, and their content is identical.
When referring to syntaxes, it is important to note that XRechnung, ZUGFeRD, and Factur-X are all semantic data models. What this means is that they define the data that must be present in the invoice, but not the actual format of the data or the explicit name of the fields.To implement the semantic models, there are two syntaxes approved by the EU: UN/CEFACT Cross Industry Invoice (CII) and OpenOASIS Universal Business Language (UBL).

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Prerequisites

To convert invoices to XRechnung or ZUGFeRD format, ensure you have:
  • A valid API key and a basic understanding of the workflow engine and API.
  • An invoice with:
    • Supplier details (company name and required identities). Check the German regime for specifics.
    • Line items with name, price, and applicable taxes.

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Setup

To issue XRechnung or ZUGFeRD invoices, follow these instructions in the Invopop Console:

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XRechnung Setup

1

Connect the OASIS UBL app

  1. Navigate to Configuration → Apps.
  2. Locate OASIS UBL in the app discovery list.
  3. Click Connect to activate.
No additional configuration is needed.
2

Configure invoice workflow

XRechnung invoice workflow

This workflow will generate an XRechnung UBL document.

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ZUGFeRD Setup

1

Connect the UN/CEFACT CII app

  1. Navigate to Configuration → Apps.
  2. Locate UN/CEFACT CII in the app discovery list.
  3. Click Connect to activate.
No additional configuration is needed.
2

Configure invoice workflow

ZUGFeRD invoice workflow

This workflow will generate a ZUGFeRD XML document and embed it into a PDF.

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Running

Invopop uses the GOBL library to process conversions. GOBL’s implementation validates national business rules in addition to the rules defined in EN 16931-1. Some example invoices are provided below, along with example workflows to send the invoices to. We also recommend using the GOBL Builder to create your own invoices.

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XRechnung examples

Be sure to set the regime field to DE in your invoices and include the XRechnung addon. This will add extra validations to ensure the document is compliant with the standard.
Standard XRechnung invoice for business-to-business transactions using the UBL format.
{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "DE",
    "$addons": [
        "eu-en16931-v2017",
        "de-xrechnung-v3"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "001",
    "issue_date": "2022-02-01",
    "currency": "EUR",
    "supplier": {
        "name": "Rheinland Technologies GmbH",
        "tax_id": {
            "country": "DE",
            "code": "879558966"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE879558966"
            }
        ],
        "addresses": [
            {
                "num": "27",
                "street": "Friedrichstraße",
                "locality": "Berlin",
                "region": "BE",
                "code": "10117",
                "country": "DE"
            }
        ],
        "people": [
            {
                "name": {
                    "given": "John",
                    "surname": "Doe"
                }
            }  
        ],
        "telephones": [
            {
                "num": "+49100200300"
            }
        ],
        "emails": [
            {
                "addr": "billing@example.com"
            }
        ]
    },
    "customer": {
        "name": "Bavaria Solutions GmbH",
        "tax_id": {
            "country": "DE",
            "code": "993930191"
        },
        "inboxes": [
            {
                "key": "peppol",
                "scheme": "9930",
                "code": "DE993930191"
            }
        ],
        "addresses": [
            {
                "num": "15",
                "street": "Marienplatz",
                "locality": "München",
                "region": "BY",
                "code": "80331",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "test@example.com"
            }
        ]
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "discounts": [
                {
                    "reason": "Special discount",
                    "percent": "10%",
                    "amount": "180.00"
                }
            ],
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1620.00"
        }
    ],
    "ordering": {
        "code": "N"
    },
    "payment": {
        "terms": {
            "notes": "Will be paid by 2026-06-02"
        },
        "instructions": {
            "key": "credit-transfer+sepa",
            "credit_transfer": [
                {
                    "iban": "DE89370400440532013000",
                    "name": "Random Bank Co."
                }
            ]
        }
    }
}
In your invoice data, make sure to include the XRechnung addon and set the regime as DE.

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ZUGFeRD examples

Be sure to set the regime field to DE in your invoices and include the ZUGFeRD addon. This will add extra validations to ensure the document is compliant with the standard.
Standard ZUGFeRD invoice for business-to-consumer transactions with embedded XML in PDF format.
{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "DE",
    "$addons": [
        "eu-en16931-v2017",
        "de-zugferd-v2"
    ],
    "$tags": [
        "simplified"
    ],
    "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0",
    "type": "standard",
    "series": "SAMPLE",
    "code": "001",
    "issue_date": "2022-02-01",
    "currency": "EUR",
    "supplier": {
        "name": "Provide One GmbH",
        "tax_id": {
            "country": "DE"
        },
        "addresses": [
            {
                "num": "16",
                "street": "Dietmar-Hopp-Allee",
                "locality": "Walldorf",
                "code": "69190",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "billing@example.com"
            }
        ]
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "sum": "1800.00",
            "discounts": [
                {
                    "reason": "Special discount",
                    "percent": "10%",
                    "amount": "180.00"
                }
            ],
            "taxes": [
                {
                    "cat": "VAT",
                    "rate": "general"
                }
            ],
            "total": "1620.00"
        }
    ],
    "payment": {
        "advances": [
            {
                "description": "Paid in full",
                "percent": "100%",
                "amount": "1927.80"
            }
        ],
        "instructions": {
            "key": "card"
        }
    }
}
Comprehensive ZUGFeRD invoice demonstrating additional optional fields such as ordering information, payment terms, delivery details, and discounts.
{
    "$schema": "https://gobl.org/draft-0/bill/invoice",
    "$regime": "DE",
    "$addons": [
        "eu-en16931-v2017",
        "de-zugferd-v2"
    ],
    "type": "standard",
    "series": "SAMPLE",
    "code": "001",
    "issue_date": "2024-02-13",
    "currency": "EUR",
    "tax": {
        "ext": {
            "untdid-document-type": "380"
        }
    },
    "supplier": {
        "name": "Provide One GmbH",
        "tax_id": {
            "country": "DE",
            "code": "111111125"
        },
        "people": [
            {
                "name": {
                    "given": "John",
                    "surname": "Doe"
                }
            }
        ],
        "addresses": [
            {
                "num": "16",
                "street": "Dietmar-Hopp-Allee",
                "locality": "Walldorf",
                "code": "69190",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "billing@example.com"
            }
        ],
        "telephones": [
            {
                "num": "+49100200300"
            }
        ]
    },
    "customer": {
        "name": "Sample Consumer",
        "tax_id": {
            "country": "DE",
            "code": "282741168"
        },
        "addresses": [
            {
                "num": "25",
                "street": "Werner-Heisenberg-Allee",
                "locality": "München",
                "code": "80939",
                "country": "DE"
            }
        ],
        "emails": [
            {
                "addr": "email@sample.com"
            }
        ]
    },
    "lines": [
        {
            "quantity": "20",
            "item": {
                "name": "Development services",
                "price": "90.00",
                "unit": "h"
            },
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "standard",
                    "rate": "general",
                    "percent": "19%",
                    "ext": {
                        "untdid-tax-category": "S"
                    }
                }
            ]
        }
    ],
    "discounts": [
        {
            "reason": "Promotion discount",
            "amount": "10.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "standard",
                    "rate": "general",
                    "percent": "19%",
                    "ext": {
                        "untdid-tax-category": "S"
                    }
                }
            ],
            "ext": {
                "untdid-allowance": "88"
            }
        }
    ],
    "charges": [
        {
            "reason": "Freight",
            "amount": "11.00",
            "taxes": [
                {
                    "cat": "VAT",
                    "key": "standard",
                    "rate": "general",
                    "percent": "19%",
                    "ext": {
                        "untdid-tax-category": "S"
                    }
                }
            ]
        }
    ],
    "ordering": {
        "code": "PO4711",
        "period": {
            "start": "2013-03-10",
            "end": "2013-04-10"
        },
        "contracts": [
            {
                "code": "2013-05"
            }
        ],
        "receiving": [
            {
                "code": "3544"
            }
        ],
        "despatch": [
            {
                "code": "5433"
            }
        ]
    },
    "payment": {
        "payee": {
            "name": "Ebeneser Scrooge AS",
            "identities": [
                {
                    "label": "CompanyID",
                    "code": "989823401"
                },
                {
                    "label": "0088",
                    "code": "2298740918237"
                }
            ]
        },
        "terms": {
            "due_dates": [
                {
                    "date": "2013-07-20",
                    "percent": "100%"
                }
            ],
            "notes": "2 % discount if paid within 2 days\n            Penalty percentage 10% from due date"
        },
        "instructions": {
            "key": "credit-transfer",
            "ref": "0003434323213231",
            "credit_transfer": [
                {
                    "iban": "NO9386011117947",
                    "bic": "DNBANOKK"
                }
            ],
            "card": {
                "last4": "1234",
                "holder": "John Doe"
            },
            "direct_debit": {
                "ref": "1234567890",
                "creditor": "987654321",
                "account": "DE89370400440532013000"
            },
            "ext": {
                "untdid-payment-means": "30"
            }
        }
    },
    "delivery": {
        "receiver": {
            "addresses": [
                {
                    "street": "Deliverystreet 2",
                    "street_extra": "Side door",
                    "locality": "DeliveryCity",
                    "region": "RegionD",
                    "code": "523427",
                    "country": "NO"
                }
            ]
        },
        "identities": [
            {
                "label": "0088",
                "code": "6754238987643"
            }
        ],
        "date": "2024-02-10"
    }
}
In your invoice data, make sure to include the ZUGFeRD addon and set the regime as DE.

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