{"id":110506,"date":"2025-04-01T11:53:48","date_gmt":"2025-04-01T09:53:48","guid":{"rendered":"https:\/\/www.applus-erp.de\/wissen\/glossar\/xrechnung\/"},"modified":"2025-11-11T14:45:07","modified_gmt":"2025-11-11T13:45:07","slug":"xrechnung","status":"publish","type":"glossar","link":"https:\/\/www.applus-erp.de\/en\/knowledge\/glossary\/xrechnung\/","title":{"rendered":"XInvoice"},"content":{"rendered":"\n
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What is XRechnung? <\/h2>\n\n\n\n

XRechnung is a standardized e-invoice in a structured XML-based data format<\/strong>. It was originally developed for issuing electronic invoices to public clients<\/strong> in Germany. Since 2025, however, XRechnung has also been used for invoice exchange in the B2B sector<\/strong> in order to digitize and automatically process documents in a legally compliant manner. A software solution is required<\/strong> to generate and visualize the data record. <\/p>\n<\/div>\n\n

XRechnung: Legal background<\/h2>\n\n

On which law is the XRechnung based?<\/h3>\n\n

On April 16, 2014, the European Parliament and the Council of the European Union adopted EU Directive 2014\/55\/EU<\/strong>. This directive obliges all contracting authorities in the EU to accept and process electronic invoices<\/strong>. The aim was to simplify cross-border business processes, reduce costs and promote the digitalization of public administration. <\/p>\n\n

In this context, the European Committee for Standardization (CEN) was commissioned to develop a European standard for electronic invoicing: the EN 16931 standard<\/strong>, which was published in 2017. Among other things, it states that an e-invoice must be created in the structured and machine-readable XML data format<\/strong>. <\/p>\n\n

However, there are also country-specific requirements<\/strong>, which in Germany, for example, result from the Federal E-Invoicing Ordinance (E-RechV). To implement these, each country defines its own Core Invoice Usage Specification (CIUS). The XRechnung standard is therefore the national implementation – the CIUS – of the EN-16931 standard in Germany<\/strong>. The standard adds 21 national business rules to the EU standard. <\/p>\n\t\t

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