XRechnung & EN 16931 Reference
XRechnung & EN 16931 Reference
This reference covers the e-invoicing standards supported by Postscale Invoices, the relationship between them, and practical details for ensuring compliance.
Standards Hierarchy
EN 16931 (European Norm)
├── XRechnung (German CIUS)
│ ├── UBL 2.1 syntax
│ └── CII D16B syntax
└── ZUGFeRD / Factur-X (Hybrid PDF+XML)
├── Minimum profile
├── Basic profile
├── Comfort profile (≈ EN 16931)
└── Extended profile
EN 16931 is the European standard defining the semantic data model for e-invoices. XRechnung is Germany's Core Invoice Usage Specification (CIUS) that adds German-specific rules on top of EN 16931. ZUGFeRD embeds a CII XML invoice inside a PDF/A-3 document.
XRechnung Profiles
Postscale supports both syntaxes of XRechnung:
| Profile | XML Root Element | Use Case |
|---|---|---|
xrechnung-ubl | <Invoice> (UBL 2.1) | Most common for B2G, interoperable across EU |
xrechnung-cii | <CrossIndustryInvoice> (CII D16B) | Alternative syntax, same semantic content |
Both produce equivalent invoices that satisfy EN 16931 and XRechnung validation rules. UBL is recommended as the default.
Required Fields (XRechnung)
XRechnung mandates several fields beyond the EN 16931 core:
| Business Term | ID | XRechnung Rule | Notes |
|---|---|---|---|
| Seller contact name | BT-41 | BR-DE-02 | Contact person or department |
| Seller contact phone | BT-42 | BR-DE-03 | Must include country code |
| Seller contact email | BT-43 | BR-DE-04 | Required for all invoices |
| Buyer reference | BT-10 | BR-DE-15 | Leitweg-ID for B2G invoices |
| Payment terms | BT-20 | BR-DE-18 | Text description of payment terms |
| Invoice type code | BT-3 | BR-DE-17 | Must use UNTDID 1001 subset (380, 384, 389, 381) |
Leitweg-ID
The Leitweg-ID is a routing identifier used in German B2G (business-to-government) invoicing. It tells the Peppol/ZRE network where to deliver the invoice.
Format: [Grobadressat]-[Feinadressat]-[Prüfziffer]
Example: 991-12345-67
991— coarse routing (federal/state/municipal authority code)12345— fine routing (department or cost center)67— check digit
For B2B invoices, the Leitweg-ID is not required. Set the buyer reference (BT-10) to a purchase order number or similar identifier instead.
Tax Categories
Common tax category codes used in German invoicing:
| Code | Meaning | Typical Rate |
|---|---|---|
S | Standard rate | 19% |
S | Reduced rate | 7% |
E | Exempt | 0% (with exemption reason) |
Z | Zero rated | 0% |
AE | Reverse charge | 0% (intra-community) |
K | Intra-community supply | 0% |
Invoice Type Codes
| Code | Meaning |
|---|---|
380 | Commercial invoice |
384 | Corrected invoice |
389 | Self-billed invoice |
381 | Credit note |
ZUGFeRD Profiles
ZUGFeRD (and its French counterpart Factur-X) embeds structured XML inside a PDF:
| Profile | EN 16931 Compliant | Use Case |
|---|---|---|
| Minimum | No | Basic metadata only |
| Basic | No | Simple invoices |
| Comfort | Yes | Full EN 16931 compliance |
| Extended | Yes (superset) | Additional fields beyond EN 16931 |
For German compliance, use Comfort or Extended profiles.
Germany's B2B Mandate Timeline
| Date | Requirement |
|---|---|
| January 1, 2025 | All businesses must be able to receive e-invoices |
| January 1, 2027 | Businesses with >€800k revenue must send e-invoices |
| January 1, 2028 | All businesses must send e-invoices |
Postscale Invoices helps you comply with both the receiving (inbound processing) and sending requirements.