XRechnung and ZUGFeRD E-Invoices in ERPNext
German businesses must accept structured e-invoices since 1 January 2025 and must issue them for domestic B2B sales from 2027 (turnover above EUR 800,000) or 2028. ERPNext creates and reads XRechnung and ZUGFeRD invoices with the open-source eu_einvoice app; we set it up and connect your sending channel.
- Receive e-invoices
- Since 1 Jan 2025
- Issue (> EUR 800k)
- From 1 Jan 2027
- Issue (all others)
- From 1 Jan 2028
- Standard
- EN 16931
What Is the German E-Invoicing Mandate (E-Rechnungspflicht)?
Germany requires domestic B2B invoices to be structured electronic invoices that follow the European standard EN 16931. A PDF sent by email no longer counts as an e-invoice. The two common formats are XRechnung, a pure XML invoice, and ZUGFeRD, a PDF with the XML invoice embedded inside it.
Every business has had to be able to receive e-invoices since 1 January 2025. Issuing becomes mandatory in two steps, in 2027 and 2028. During the transition, paper and PDF invoices are still allowed if the buyer agrees.
Who Must Issue E-Invoices and When?
The rules cover domestic B2B invoices between businesses established in Germany.
| Date | Who | What changes |
|---|---|---|
| 1 Jan 2025 | All domestic businesses | Must be able to receive structured e-invoices. |
| 1 Jan 2027 | Prior-year turnover above EUR 800,000 | Must issue structured e-invoices for domestic B2B sales. |
| 1 Jan 2028 | All other businesses | Must issue structured e-invoices for domestic B2B sales. |
Status as of 9 November 2026. Authorities change dates and thresholds; check the official sources before you plan.
What Do You Need to Send XRechnung or ZUGFeRD?
- An ERP that creates EN 16931 invoices as XRechnung (XML) or ZUGFeRD (PDF with XML).
- Complete invoice data: VAT IDs, addresses, payment terms, units of measure and, for public buyers, the Leitweg-ID.
- Validation against the official rules before sending.
- A channel to send (email, portal or Peppol) and an inbox that can process incoming XML invoices.
- Archiving of the XML invoice as the legal original.
XRechnung vs ZUGFeRD
| XRechnung | ZUGFeRD | |
|---|---|---|
| What it is | Pure XML invoice | PDF/A-3 with the XML invoice embedded |
| Readable by people | Needs a viewer | Yes, it is also a normal PDF |
| Typical use | Public sector and B2B | B2B, especially when buyers still read PDFs |
| Valid e-invoice | Yes | Yes, with profile EN 16931 or higher |
Can ERPNext Create XRechnung and ZUGFeRD Invoices?
Yes, with the eu_einvoice app (open source, by ALYF, a ZUGFeRD community member). It converts between ERPNext and the UN/CEFACT Cross Industry Invoice (CII) format.
- Outgoing invoices as XRechnung (CII) or ZUGFeRD / Factur-X PDF with embedded XML.
- Profiles BASIC, EN 16931, EXTENDED and XRECHNUNG.
- Supplier e-invoices (CII / ZUGFeRD) brought into ERPNext purchase invoices for review.
- Validation of the generated XML against the official schematron rules before sending.
- Works with ERPNext's German setup: SKR chart of accounts and VAT templates.
eu_einvoice does not write UBL and does not send invoices over Peppol. If your customers require UBL or Peppol delivery, we add a Peppol access-point connector.
How Do We Implement German E-Invoicing in ERPNext?
- 1Gap checkWe review your ERPNext version, invoice types, customers and current tax setup against the rules that apply to you, and list what must change before the deadline.
- 2SetupInstall eu_einvoice, choose the profile your customers accept and map ERPNext fields (Leitweg-ID, VAT IDs, units) to the format.
- 3Master dataTax IDs, VAT categories, item tax templates, addresses and customer identifiers cleaned so every invoice validates first time.
- 4TestValidate sample invoices with an XRechnung validator and test import of supplier e-invoices into ERPNext.
- 5Go-live and supportCut-over, user training and monitoring of rejected or failed documents, with support after go-live.
Why Work With FinByz
- Certified ERPNext and Frappe partner with 50+ in-house consultants and developers.
- 200+ projects for clients in 15+ countries since 2016.
- We set up, test and support the open-source compliance apps, and build the connectors that are missing.
- Monthly engagement: size the team to your deadline and scale down after go-live.