GERMANY-XRECHNUNG-3-DETAIL

German CIUS of EN 16931 invoice.

Definition

XRechnung 3.0 introduces new Schematron rules BR-DE-1..30, Leitweg-ID validation. Mandatory for federal B2G invoices since 27 November 2020, expanded to B2B in Germany in steps 2025-2028 (Wachstumschancengesetz March 2024).

Origin

First XRechnung version June 2017 ; v3.0 on 1 February 2024 ; v3.0.2 current.

Example in context

A German SME sends a B2B XRechnung 3.0 invoice to a German customer in UBL format via PEPPOL from 1 January 2025.

Related terms

• ELSTER — tax portal.