{"id":68556,"date":"2018-09-07T11:42:46","date_gmt":"2018-09-07T09:42:46","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&p=68556"},"modified":"2025-07-14T15:30:49","modified_gmt":"2025-07-14T13:30:49","slug":"xrechnung","status":"publish","type":"glossar","link":"http:\/\/easy-software.com\/en\/glossary\/xrechnung\/","title":{"rendered":"XRechnung<\/em>"},"content":{"rendered":"
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At the European level, the European Committee for Standardization (CEN), and therein the Technical Committee, monitors the design and standardization of the XRechnung standard. In Germany, this task is handled by the Koordinierungsstelle f\u00fcr IT-Standards (Coordinating Center for IT Standards), better known by its abbreviation KoSIT.<\/p>\n\n\n\n

The XRechnung format describes an application specification of the semantic data model. It is divided into two sections. Part 1<\/strong> (EN 16931-1:2017 (WI=00434001)): Semantic data model of the core elements of an electronic invoice and Part 2<\/strong> (CEN\/TS 16931-2:2017 (WI=00434002)): List of syntaxes that comply with EN 16931-1.<\/p>\n\n\n\n

The XRechnung format will be mandatory for invoicing the public administration in Germany as of November<\/em> 27, 2018<\/em> \u2013 initially, this will only apply for all federal ministries and constitutional bodies.<\/p>\n\n\n\n

Are you planning on sending invoices to or receiving invoices from public administration? If so, then things are going to get exciting for you, beginning in November 2018.<\/p>\n\n\n\n

The new standard is called XRechnung<\/h2>\n\n\n\n

The new standard, called XRechnung, will come in three stages. These provisions will initially be binding for all German Federal Ministries and constitutional bodies as of November 27, 2018<\/em>. One year later, that is beginning November 27, 2019<\/em>, XRechnung will be mandatory for all other government agencies. An obligation for the use or acceptance of electronic invoices<\/em> will then go into effect one year later on November 27, 2020<\/em>.<\/p>\n\n\n\n

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The ZUGFeRD 2.0 standard has different profiles. With the EN 16931 profile, ZUGFeRD-2.0 is compatible with the requirements of European standard 16931.<\/p>\n<\/blockquote>\n\n\n\n

Background<\/h3>\n\n\n\n

The e-invoicing law dated April 4l, 2017 (German Federal Gazette. I p. 770) implemented the EU Directive 2014\/55\/EU dated April 16, 2014 on electronic invoicing in public procurement (Official Journal. L 133 dated May 6, 2014, p. 1 (e-invoicing directive) with incorporation of the new \u00a7 4a EGovG (E-Government Law) in German law. Based on \u00a7 4a Para.3 EgovG, the German Federal Government passed the e-invoicing regulation for the organization of electronic invoice traffic on September 6, 2017.<\/em><\/p>\n\n\n\n

XRechnung versus ZUGFeRD 1.0<\/h2>\n\n\n\n

Unfortunately, Version 1.0 of the ZugFERD format does not meet the requirements of the EU standard from which the new standard XRechnung originates. That much can be said at this point. The ZUGFeRD 2.0 format will be the coming candidate, one which will also<\/strong> meet these requirements \u2013 but more on that in a moment.<\/p>\n\n\n\n

Requirements of the new XRechnung standard<\/h2>\n\n\n\n

lectronic Invoicing, developed by the Technical Committee \u201cCEN\/TC 434 \u2013 Electronic Invoicing \u201c, in two parts:<\/p>\n\n\n\n