By the yourtinyoffice team · Published · updated
Received an XRechnung? Open, check, file it
Since 1 January 2025 every business in Germany must be able to receive e-invoices, freelancers and small businesses included. Sooner or later a supplier sends you an XRechnung: an XML file that no PDF reader opens. This guide shows how to read it for free, what a validation tells you and what it doesn't, what to do with a PDF where an e-invoice was required, and how to file the invoice for the next eight years.
Do you have to accept e-invoices?
Yes. Since 1 January 2025 every business established in Germany must be able to receive e-invoices, and there are no exceptions. That includes freelancers and Kleinunternehmer (BMF e-invoice FAQ, questions 3 and 12, German). An ordinary e-mail inbox is enough, and you don't need a separate one for e-invoices (BMF FAQ, question 8; BMF letter of 15 October 2025, section 14.1 (5) UStAE).
Refusing doesn't help. If you can't receive an e-invoice or refuse to accept it, you have no right to a paper or PDF invoice instead (section 14.1 (5) UStAE in the same letter). You don't have to process the data electronically either, beyond what archiving requires (BMF FAQ, question 9).
What did you receive: XRechnung, ZUGFeRD or a plain PDF?
Under § 14 (1) UStG an invoice is an e-invoice only if it is issued, sent and received in a structured electronic format that allows electronic processing. In Germany that usually means one of two formats based on the European standard EN 16931 (BMF FAQ, question 7).
| What it is | What you see when you open it | An e-invoice? | |
|---|---|---|---|
| XRechnung | Pure XML file, published by KoSIT | Code, unless you use a viewer | Yes |
| ZUGFeRD / Factur-X | PDF/A-3 with the XML embedded, published by FeRD | An ordinary PDF page | Yes, from version 2.0.1, except the MINIMUM and BASIC WL profiles |
| Plain PDF | PDF without structured invoice data | An ordinary PDF page | No, it is a sonstige Rechnung ("other invoice") |
Sources: BMF FAQ, questions 2 and 7.
With a ZUGFeRD invoice, look past the PDF page. In a hybrid invoice the structured data is the leading part: if the XML and the PDF differ, the XML applies. That is why the BMF recommends displaying the XML part yourself (BMF FAQ, question 12a).
How do you open an XRechnung?
An XRechnung contains no PDF, so you need software that displays the XML, a so-called viewer (BMF FAQ, question 12a). Two free options:
- ELSTER e-invoice viewer: the tax administration's viewer on ELSTER shows XRechnung and ZUGFeRD files in readable form. ELSTER calls it a non-binding service of the tax administration.
- Validator with a readable view: the free e-invoice validator takes an XRechnung, UBL or CII XML file or a ZUGFeRD/Factur-X PDF up to 2 MiB and checks it against EN 16931. If the invoice is valid, it also shows seller, buyer, lines, VAT, totals and bank details. No account needed.
What does a validation tell you, and what not?
A validation checks whether the file meets the technical format of EN 16931 and its business rules, the logical checks between the fields. It is not a direct condition for deducting input VAT, but it helps to spot missing or contradictory details (BMF FAQ, question 7). For checking an e-invoice you received, the BMF points to a suitable validation tool, both for the completeness of the details and for the format (section 15.2a (6) UStAE, BMF letter of 15 October 2025). You may rely on the technical result of a suitable validator if you take the care of a prudent businessperson, and it makes sense to keep the validation report as evidence (para. 35a of the same letter).
A validator doesn't replace your own check. You still have to check that the invoice is complete and correct. A wrong tax rate, for example, can pass every business rule (BMF letter of 15 October 2025, para. 35a). What a result means:
| Result | What it means for VAT | What you do |
|---|---|---|
| Format error: the file doesn't match the format's syntax | Not an e-invoice. The file counts as a sonstige Rechnung (para. 6a). | Ask the supplier for a correct e-invoice. |
| Business rule error in a mandatory detail, such as a VAT amount that doesn't match the rate | Still an e-invoice, but not a proper invoice (para. 35a). | Ask for a corrected invoice. |
| Business rule error elsewhere, such as an empty buyer reference (BT-10) | No effect for VAT (para. 35a). | Nothing, as far as VAT is concerned. |
| Valid, but the content is wrong, such as the tax rate | Not a proper invoice (para. 35a). | Ask for a corrected invoice. |
Sources: paras. 6a, 6b and 35a of the BMF letter of 15 October 2025. The BMF letter of 15 October 2026 adds: from a technical view, a file with a business rule error does not conform to EN 16931, but for VAT it is still an e-invoice (BMF letter of 15 October 2026, paras. 22 and 23).
The content check is yours. Is the invoice addressed to you, does the description match what you ordered, and are the tax rate and VAT amount right? The mandatory details of § 14 (4) UStG must be in the structured part. A mere reference to an attachment that holds them is not enough, while a timesheet breakdown may come as an embedded attachment (BMF FAQ, question 7a).
A PDF instead of an e-invoice: what now?
Not every PDF is a mistake. For supplies in 2025 and 2026 your supplier may still send paper, or a PDF if you agree. In 2027 that remains open to suppliers whose total turnover in 2026 was €800,000 or less (§ 27 (38) UStG; BMF FAQ, question 11). Whether to use these transition rules is the supplier's decision (same question). As long as a sonstige Rechnung is allowed, it still counts as a proper invoice for input VAT (BMF FAQ, question 2). Invoices up to €250 gross (§ 33 UStDV) and invoices from Kleinunternehmer (§ 34a UStDV) may always be something other than an e-invoice, and the obligation only applies when both sides are established in Germany (§ 14 (2) UStG).
Once your supplier must send an e-invoice, a PDF is not a proper invoice, and in principle it does not entitle you to deduct input VAT (section 15.2a (1) UStAE, BMF letter of 15 October 2025). The tax office can still allow the deduction if the conditions are proven in another way. For a PDF whose content is correct and complete, the BMF expects that to be the case as a rule (section 15.2a (1a) UStAE, same letter). Simpler: ask for an e-invoice. You have a civil-law claim to a proper invoice, and it also covers a file that doesn't meet the requirements where an e-invoice is required (section 14.1 (10) UStAE, same letter). The supplier corrects the PDF by issuing an e-invoice afterwards (section 15.2a (1a) UStAE).
When you have to send e-invoices yourself is covered in Germany's e-invoicing mandate for freelancers.
How do you file a received e-invoice?
Keep every invoice you receive for eight years, counted from the end of the calendar year in which it was issued (§ 14b (1) UStG). For an e-invoice, at least the structured part must be kept unchanged in its original form (BMF FAQ, question 13). So keep the XML file or the ZUGFeRD PDF as it arrived.
For VAT purposes, storing e-invoices outside a GoBD-compliant system is not by itself a breach of § 14b UStG. For the retention rules outside VAT, the BMF refers to its GoBD letter (BMF FAQ, question 13; BMF letter of 15 October 2025, paras. 60 and 61). If the tax office asks for an e-invoice, you can upload it in ELSTER with the form "Belegnachreichung zur Steuererklärung" (BMF FAQ, question 14).
Checklist: what to do with each e-invoice you receive
- Give suppliers one address. An e-mail inbox is all the law asks for (BMF FAQ, question 8).
- See what arrived. An XML file (XRechnung), a PDF with embedded XML (ZUGFeRD) or a plain PDF. With ZUGFeRD, the XML counts (BMF FAQ, question 12a).
- Open and validate it. Use the ELSTER viewer or a validator, and keep the validation report (BMF letter of 15 October 2025, para. 35a).
- Check the content. Addressee, description of the service in the structured part, tax rate and VAT amount (BMF FAQ, question 7a).
- Ask for a correction after a format error, a business rule error in a mandatory detail, a content error, or a PDF where an e-invoice was required (section 14.1 (10) UStAE, BMF letter of 15 October 2025).
- File the original. Eight years, with the structured part unchanged (§ 14b UStG; BMF FAQ, question 13).
The validator linked above is the free yourtinyoffice e-invoice validator. It checks Peppol BIS invoices against the EN 16931 rules only, not their own extra rules. On the Basic and Pro plans of yourtinyoffice you can also upload a received XRechnung or ZUGFeRD file to an expense: it is checked, the supplier, date and total are read into the expense, and the original file stays attached as the receipt in the monthly export for your tax advisor.
Sources
- Federal Ministry of Finance: FAQ on the e-invoice (German)
- BMF letter of 15 October 2025, amendment (PDF, German)
- BMF letter of 15 October 2026, supplementary rules (PDF, German)
- § 14 UStG, § 14b UStG, § 27 UStG
- § 33 UStDV, § 34a UStDV
- KoSIT: XRechnung
- FeRD: ZUGFeRD
- ELSTER: e-invoice viewer
Status 30 October 2026. This guide is not legal or tax advice. The BMF will review the rules again for Germany's planned electronic reporting system, so check the sources above or ask your tax advisor before you rely on a detail.
Frequently asked questions
Do I have to accept an XRechnung?
Yes. Since 1 January 2025 every business established in Germany must be able to receive e-invoices, freelancers and Kleinunternehmer included. An e-mail inbox is enough. If you refuse an e-invoice, you have no right to a paper or PDF invoice instead.
How can I open an XRechnung for free?
An XRechnung is a pure XML file without a PDF, so you need a viewer. The tax administration's e-invoice viewer on ELSTER shows XRechnung and ZUGFeRD files in readable form for free. The free yourtinyoffice e-invoice validator also shows a valid invoice readably.
Does a passed validation mean the invoice is correct?
No. A validation checks the format and the business rules. Whether the invoice is complete and correct, for example the tax rate, you still check yourself. It makes sense to keep the validation report as evidence.
What if I receive a PDF where an e-invoice was required?
Then the PDF is not a proper invoice and in principle does not entitle you to deduct input VAT, although the tax office can still allow it if the conditions are proven otherwise. You can demand a proper e-invoice from your supplier. For supplies in 2025 and 2026 a PDF is still allowed if you agree.
How long do I have to keep a received e-invoice?
Eight years, counted from the end of the calendar year in which the invoice was issued. At least the structured part, the XML, must be kept unchanged in its original form.