What is an Electronic Invoice?
An electronic invoice (German: Elektronische Rechnung, XRechnung) is an invoice in a structured electronic format enabling automatic machine processing. Since November 2020, all German federal authorities must accept and process e-invoices.
Legal Framework
- E-Invoice Regulation (ERechV): Implementation of EU Directive 2014/55/EU
- EN 16931: European standard for the semantic data model
XRechnung – The German Standard
| Aspect | Description |
|---|---|
| Standard | XRechnung (based on EN 16931) |
| Format | XML-based (UBL or CII) |
| Required fields | Routing ID, invoice number, amounts, taxes |
| Transmission | Via invoice receipt platforms (ZRE, OZG-RE) |
Significance for Contractors
Suppliers need e-invoice software, must correctly specify the routing ID, and benefit from faster payment through automatic processing.
How Patterno Helps
Patterno informs you about e-invoice requirements of various public authorities.