How to Receive XRechnung Invoices as a German Business

Since 1 January 2025, all German businesses registered for VAT have been legally obligated to receive structured e-invoices — meaning you cannot refuse an XRechnung or ZUGFeRD invoice from a supplier. This guide explains exactly what you need to do in practice.

What "Receiving Obligation" Actually Means

The January 2025 receiving mandate means:

You cannot reject a valid XRechnung or ZUGFeRD EN 16931 invoice from a German supplier
You do not have to process it automatically — manual processing is still acceptable
You do not have to reply with a structured invoice (that obligation starts January 2027/2028)
Your accounting software just needs to be able to read and archive the format

In practice, most businesses already meet this requirement if they have accounting software from 2024 or later.

Three Ways German Businesses Receive E-Invoices

1. Via Email (Most Common for SMEs)

Most B2B e-invoices in Germany are currently exchanged by email:

ZUGFeRD: Arrives as a PDF attachment — the PDF looks normal, but contains embedded XML. Open it normally; your accounting software can extract the XML if needed.
XRechnung (standalone): Arrives as an .xml file attachment. It looks like machine code if opened in a text editor — you need software to read it.

What to do: Ensure your accounting software can import/read XRechnung XML and ZUGFeRD. Most major German tools (DATEV, sevDesk, easybill, Lexware) have this capability built in.

2. Via Peppol Network

If your supplier is sending via Peppol, the invoice arrives directly to your accounting system:

You need a Peppol access point (either built into your software or via a provider)
Your Peppol ID must be registered in the SMP directory
Most enterprise accounting platforms in Germany support this natively

For businesses using DATEV, Peppol receipt is available through the DATEV Unternehmen Online portal.

3. Via Email with Manual Entry Fallback

If you receive a ZUGFeRD PDF via email and your software cannot automatically extract the XML, you can still enter the invoice manually. The invoice is legally valid regardless of how you process it internally.

Setting Up Your Accounting Software to Receive E-Invoices

DATEV

Open DATEV Belegübertragung or DATEV Unternehmen Online
E-invoices sent to your tax advisor route automatically
Standalone XRechnung can be imported via file upload

sevDesk

Settings → Documents → Incoming invoices
XRechnung import: Upload the XML file or drag and drop
ZUGFeRD: Attach the PDF — sevDesk extracts the XML automatically

easybill

Incoming documents: File upload supports XRechnung XML and ZUGFeRD PDF
Automatic field extraction from structured data

Lexware / lexoffice

lexoffice: Drag-and-drop invoice upload with automatic data extraction
Lexware Büro Plus: Import via batch file or manual entry with XML helper

GoBD-Compliant Archiving: Your Legal Obligation

Every incoming e-invoice must be archived in its original digital format for 10 years under GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern):

ZUGFeRD: Archive the PDF/A-3 file — do not convert to JPG or regular PDF
XRechnung: Archive the XML file — do not print and discard the XML
Archive must be indexed and searchable (not just stored in a folder)
Archive must be tamper-proof — modifications after receipt are not permitted

All major German accounting software handles GoBD archiving automatically if invoices are imported through the software. If you receive invoices by email and store them only in your email client, this does not meet GoBD requirements.

What to Do If a Supplier Sends a Non-Compliant Invoice

If a German supplier sends you a PDF invoice after January 2025 (when they should be sending structured format), you:

Still accept and pay it — rejection is not permitted
Can inform them that from January 2027, if they are above the €800k threshold, they must send structured invoices
Cannot use their non-compliance as a reason for payment delay

Common Mistakes to Avoid

Printing XRechnung XML and filing it as paper — this violates GoBD
Deleting the original XML after creating a PDF for readability — keep both
Not registering a Peppol ID — if suppliers use Peppol, your invoices may not arrive
Using consumer cloud storage (Dropbox, Google Drive) as your archive — this does not meet GoBD requirements without additional controls

How to Receive XRechnung Invoices as a German Business (2026 Guide)