Create an XRechnung: Step by Step

An XRechnung is a plain XML file without a PDF, and you need it mainly for public customers who give you their Leitweg-ID. In VAT GPT you choose "XRechnung (XML)" under "Format" in the invoice editor, enter the Leitweg-ID in the client details and download the XML file.

Only VAT GPT sends all three returns itself. Of the tools we compare, according to the providers' own pages (checked 3 November 2026), only VAT GPT submits the OSS return itself to the BZSt, plus the VAT advance return and the annual VAT return via ELSTER to the tax office, calculated from your Amazon and eBay reports. You do not have to go into Mein ELSTER or the BZStOnline portal yourself. With the others, you upload the OSS file in the BZStOnline portal yourself, or a tax adviser or the provider's service files it for you. Sending needs Pro. OSS software compared

Last updated: 29 October 2026

In brief

  • Who: Authorities and public buyers ask for it. Between businesses, XRechnung and ZUGFeRD are equivalent.
  • Leitweg-ID: Only needed for authorities. Your customer gives it to you; in the file it sits in the buyer reference.
  • Check: The editor checks before the download.

Who needs an XRechnung?

Your customer is an authority, an office or another public buyer and writes "please as XRechnung" in the order. Two sets of rules apply. The VAT Act requires e-invoices between domestic businesses in a structured format; the XRechnung meets that, and so does ZUGFeRD from version 2.0.1 without the MINIMUM and BASIC-WL profiles (BMF FAQ question 7, section 14.4 paras. 13 and 14 UStAE). Invoices to an authority that does not act as a business are outside the VAT e-invoice duty; but suppliers are also required to invoice public buyers electronically, towards the federal government for example since November 27, 2020, under the federal e-invoicing ordinance (ERechV). Both sets of rules apply side by side (BMF FAQ question 4a).

Between businesses you do not need the XRechnung: there you may agree on the format, and ZUGFeRD is often the more convenient way. The comparison is in XRechnung or ZUGFeRD.

What this means for you: create an XRechnung only when a public buyer asks for it, since between businesses ZUGFeRD works as well.

What is the Leitweg-ID, and what must be in the file?

The Leitweg-ID is the address through which an authority receives its invoices electronically. The BMF writes: a Leitweg-ID is only required if an e-invoice is to be sent to an authority. In the XRechnung it sits in the field "buyer reference" (BT-10). Between businesses, a placeholder such as "-" is enough for VAT purposes (BMF FAQ question 6).

On top come the mandatory details of § 14 para. 4 UStG, which must be in the data of the file, not in an attached PDF (BMF FAQ question 7a). The list is in Create a ZUGFeRD invoice. For an XRechnung, VAT GPT additionally asks for your full name, your phone number, the customer's e-mail address and a due date or payment terms.

What this means for you: ask the authority for its Leitweg-ID and make sure the mandatory details are in the XML data itself.

How VAT GPT helps

The editor and the basic details are the same as in Create a ZUGFeRD invoice. For the XRechnung, this changes. In three steps:

  1. Fill in: the invoice editor, with your details, the customer's details and the Leitweg-ID.
  2. Check: the editor marks missing fields and builds the XRechnung only once the check passes.
  3. Send: you download the XML and send it to your customer yourself.

The clicks in detail:

  1. On the Income page, open "Generate Invoice" in the "Tips" card.
  2. Under "Format", choose "XRechnung (XML)". The download button now reads "Download XML".
  3. Under "Your personal details", enter your full name and phone number. Name or business, address, tax number or VAT ID and IBAN belong there as on any invoice.
  4. Open "Client details" and enter the customer's name, full address and e-mail address. The field "Buyer reference (Leitweg-ID)" now appears there too.
  5. For an authority, replace the entered suggestion with the real Leitweg-ID. VAT GPT pre-fills your invoice number there; for a business customer you need not change anything.
  6. On the invoice, enter a due date or payment terms, plus invoice number, issue and supply date and at least one line item.
  7. Click "Download XML".

If something is missing, the editor marks the field red and says what is still missing. It builds an XRechnung only once the check passes.

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How do you check the XRechnung before sending?

The editor checks the details before it creates the file. In addition, the BMF recommends a validation when creating and sending, even though it is not a condition for tax recognition. An XRechnung has no PDF view; to read it you need a viewer. The tax administration offers one at e-rechnung.elster.de, as a non-binding service. Checking with the KoSIT validator is explained in Create and check XRechnung and ZUGFeRD; we do not repeat it here.

What this means for you: let the editor check first, and validate the file as well because the BMF recommends it.

How do you send the XRechnung?

The law prescribes no transmission route. E-mail or a portal are common. For invoices to the federal government the BMF names OZG-RE (ERechV) as the route; ask your buyer how they want to receive the invoice. VAT GPT gives you the XML file to download. Keep it unaltered for eight years (BMF FAQ question 13).

What this means for you: ask your buyer how they want to receive the file, because the law prescribes no route.

Common mistakes

  • Leaving the invoice number as the Leitweg-ID. For an authority, the real Leitweg-ID belongs there.
  • Sending an XRechnung as a PDF. The XML file is the invoice; a PDF next to it is only a view.
  • Missing the buyer's requirements. Public buyers apply their own rules besides the VAT Act.
  • Forgetting phone number, e-mail or payment term. Without them the editor does not download an XRechnung.

What this means for you: enter the real Leitweg-ID, send the XML file and complete all fields before you download.

Frequently asked questions

Who needs an XRechnung? You, if a public buyer asks for it. Between businesses, ZUGFeRD is enough too.

Do I always need a Leitweg-ID? No, only for invoices to authorities. Between businesses a placeholder is enough.

Where do I find the Leitweg-ID? Your buyer gives it to you, usually in the order.

Can I read the XRechnung without a program? No, it has no PDF view. The tax administration offers a viewer.

How long do I keep it? Eight years.

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Not tax advice: the content does not replace individual advice.

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