E-invoicing software · made in Germany

How to create an e-invoice with ZUGFeRD and XRechnung

Q: Is a PDF invoice still enough?

Between businesses, a plain PDF is not an e-invoice in the legal sense. It counts as an "other invoice" (sonstige Rechnung, § 14(1) sentence 4 UStG). During the transition period it is only allowed if the recipient agrees: generally for sales up to the end of 2026, and for sales in 2027 only if your previous year's turnover was no more than €800,000 (§ 27(38) UStG).

Q: Do small businesses (Kleinunternehmer) have to create e-invoices?

Small businesses under § 19 UStG (the German small-business VAT exemption) must be able to receive e-invoices (BMF letter of 15 Oct 2025, section 14.1(5) UStAE), but they are exempt from the obligation to issue them. They may keep issuing other invoices (§ 34a sentence 4 UStDV).

Q: Do I need ZUGFeRD or XRechnung?

For most B2B invoices, ZUGFeRD in the EN 16931 profile is enough. The tax authorities accept ZUGFeRD from version 2.0.1 as an e-invoice, except for the MINIMUM and BASIC-WL profiles (BMF letter of 15 Oct 2025, section 14.1(14) UStAE). XRechnung, which is pure XML, is mostly required when you invoice public-sector clients (B2G).

An e-invoice is created in a structured format under EN 16931, usually ZUGFeRD (a PDF/A-3 with embedded XML) or XRechnung (pure XML). A regular PDF does not qualify. Rechnungskit creates the format automatically from your payment and order data.

Your payment and order data become a finished e-invoice under EN 16931, validated and archived to GoBD standards.

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The gap

Writing invoices is easy. Writing compliant ones is not.

The difference between a PDF and a compliant e-invoice matters at the next tax audit. Rechnungskit closes exactly this gap.

Without Rechnungskit	With Rechnungskit
Copy invoice data by hand into an XML schema under EN 16931	The e-invoice is created automatically from payment and order
Check every mandatory detail under § 14 UStG yourself	Mandatory details and VAT rate are filled in automatically
Embed the XML in a PDF/A-3 and validate it against the standard	ZUGFeRD 2.5 as a PDF/A-3 with XML, validated against EN 16931
File every invoice in a tamper-proof archive yourself	Archived to GoBD standards with a checksum

How it works

Four steps to a compliant e-invoice.

01

Collect the data

Rechnungskit reads the payment and the order. That fixes the invoice number, the amounts, the VAT rate and the details of both parties.
02

Pick the format

The default is ZUGFeRD 2.5 in the EN 16931 profile, readable as a PDF and machine-readable as XML. If the customer has a Leitweg-ID (the routing ID German public authorities use), you get an XRechnung 3.0 for public-sector clients (B2G) instead, with a readable PDF copy.
03

Create and validate

The data become structured XML under EN 16931, embedded in a PDF/A-3. The file is validated against the standard.
04

Archive

The finished e-invoice is stored to GoBD standards (the German rules for tamper-proof bookkeeping records) and is ready for the DATEV export.

What makes an invoice an e-invoice

An e-invoice is a data record, whatever its layout looks like. It holds the invoice details in a structured format under the European standard EN 16931, so software can read them without anyone retyping (§ 14(1) sentences 3 and 6 UStG, the German VAT Act). Two formats are common in Germany: ZUGFeRD, a hybrid of PDF/A-3 and embedded XML, and XRechnung, pure XML, used mainly for invoices to public-sector clients.

A plain PDF is therefore not an e-invoice but an "other invoice" (BMF letter of 15 Oct 2025, section 14.1(2) UStAE). You cannot convert it with one click either, because the structured data have to be generated and checked against the standard first. Which invoices are affected from when is explained on our page about the e-invoicing mandate. The content still has to include the mandatory details under § 14(4) UStG, from the invoice number to the VAT rate shown.

The fast route: automatic from every payment

You do not have to build the XML yourself. From your payment and order data, Rechnungskit automatically creates a ZUGFeRD 2.5 invoice in the EN 16931 profile, validates it against the standard and archives it to GoBD standards. The VAT rate is set correctly for each transaction, including cross-border sales. The e-invoice is created in the background while you run your business.

FAQ

Can I convert a PDF into an e-invoice?

Not by renaming it. An e-invoice needs structured data in XML under EN 16931, and a plain PDF does not contain that data, so it has to be generated first. Rechnungskit builds the XML from your payment and order data and embeds it in a PDF/A-3.

Is a PDF invoice still enough?

Do small businesses (Kleinunternehmer) have to create e-invoices?

Do I need ZUGFeRD or XRechnung?

Last reviewed: September 2026

Rechnungskit is not a tax advisory or law firm. This article explains general principles and does not replace advice from a tax advisor (Steuerberater, § 5 StBerG) or a lawyer (§ 3 RDG). Rechnungskit is built for businesses based in Germany and prepares documents, tax rates and bookings automatically. How your specific case is treated remains your decision, ideally together with your tax advisor or a lawyer.

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