E-Rechnung / ZUGFeRD (Germany)
E-Rechnung becomes mandatory in Germany in phases from 2025 — first for B2B receipt, later for sending. The two dominant standards are ZUGFeRD (hybrid PDF/A-3 with embedded XML) and XRechnung (pure XML, used for B2G).
1 January 2025: mandatory E-Rechnung receipt for all companies. 1 January 2027: mandatory E-Rechnung sending for large enterprises (revenue above 800k EUR). 1 January 2028: mandatory for everyone.
Bundesministerium der Finanzen · Bundesnetzagentur (E-Rechnungs-Portal)
ZUGFeRD 2.3 (Profile Basic/EN16931/Extended), XRechnung 3.0
The manual reality
The formats are strict: a single missing field causes rejection. Tools like sevDesk and lexoffice support generation, but validation against the current schema version (ZUGFeRD 2.x vs XRechnung 2.x) is an ongoing maintenance burden. Manual transmission to public authorities (Bundeszentralamt für Steuern, Bundesnetzagentur) remains fragmented.
The WorkAist approach
The WorkAist AI Bookkeeper orchestrates the full pipeline: invoice creation in your accounting tool → ZUGFeRD/XRechnung conversion with schema validation → transmission to the recipient (e-mail, Peppol, federal portal) → inbound check → posting suggestion in tax-office format (DATEV). Missing fields are reported in plain text with a correction proposal.
Implementation in 5 steps
- 1Connect your accounting system (sevDesk, lexoffice, DATEV, Pennylane).
- 2Choose your schema profile (ZUGFeRD Basic for SMEs, XRechnung for B2G).
- 3Enable the Peppol connector (for cross-border E-Rechnung within the EU).
- 4Define validation rules (Leitweg-ID, tax number, mandatory IBAN fields).
- 5The agent takes over sending, inbound checking, and DATEV export.
Connectors & agents involved
FAQ
What is the difference between ZUGFeRD and XRechnung?▼
ZUGFeRD is a PDF with embedded XML — readable by both humans and machines. XRechnung is pure XML — machine-only. For B2G, XRechnung is mandatory; for B2B, ZUGFeRD is often more pragmatic.
How does transmission to public authorities work?▼
Via the Peppol network or the Bundesnetzagentur portal. WorkAist supports both routes; for B2G with a Leitweg-ID, Peppol routing is determined automatically.
Can the agent also process older PDF invoices?▼
Yes. For older PDFs (pre-2025), an OCR step extracts structured data and proposes a ZUGFeRD-compliant version. The conversion is approved by the tax office before sending.
Is this enough for a tax audit (Betriebsprüfung)?▼
WorkAist keeps GoBD-compliant immutable logs of every booking and transmission, including timestamps and approval chains. These are exportable for a tax audit.
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