Templates & Checklists
Free to download — for accountants, developers, and tax advisors
6 resources
The introduction of mandatory e-invoicing in Germany is a complex process affecting businesses of all sizes. Since 1 January 2025, all domestic companies must be able to receive structured electronic invoices (XRechnung or ZUGFeRD). From 2027, the obligation to issue structured e-invoices applies to all domestic B2B transactions. In the B2G sector (invoices to public-sector buyers), XRechnung requirements have been in force since 2020.
To successfully meet these requirements, accountants, developers, and tax advisors need practical tools: structured checklists that ensure no mandatory item is overlooked, and realistic sample templates that serve as a starting point for their own implementations. That is exactly what this resource collection provides.
All checklists are based on current legal requirements — §14 UStG, the GoBD (BMF circular of 28 November 2019), the XRechnung specification 3.0.2 (KoSIT), and the Growth Opportunities Act (Wachstumschancengesetz) 2024. The sample XML files conform to the official UBL 2.1 and EN 16931 schemas and can be tested directly with the KoSIT Validator.
All files are free to use, without registration and without restrictions. You can integrate the templates into internal process documentation, print them out, or use them as the basis for your own customisations. The resources are updated regularly to reflect legislative changes and new versions of the XRechnung specification.
In addition to the downloads, we recommend using our online tools directly: validate XRechnung files instantly in the browser without installation, and receive detailed error messages based on the official Schematron rules. All tools are also available free of charge.
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Checklists— 3 resources
XRechnung Compliance Checklist (B2G)
Complete checklist of all mandatory fields, technical requirements, and submission steps for XRechnung invoices to public-sector buyers.
GoBD Compliance Checklist
Audit-ready checklist for GoBD-compliant digital accounting: from process documentation through retention periods to audit-proof archiving of e-invoices.
E-Invoicing Transition — Project Checklist
Six-phase project checklist for switching to e-invoicing: from stocktaking through format selection and technical implementation to staff training and quality assurance.
Sample XML— 2 resources
XRechnung UBL 2.1 Sample Invoice (valid)
Complete, valid XRechnung XML example in UBL 2.1 format with two line items, 19% VAT, and all mandatory fields per XRechnung 3.0.2 — ready to test with the KoSIT Validator.
XRechnung UBL — Invalid Test Document
Intentionally invalid XRechnung XML with 8 documented validation errors — ideal for testing validators, error-handling routines, and QA processes.
Legal Templates— 1 resource
Invoice Mandatory Fields §14 UStG Checklist
All mandatory fields for a VAT-compliant German invoice under §14 UStG — including special cases (small-amount invoices, reverse charge, tax exemptions, small-business rule).
All resources are kept up to date with the current XRechnung specification (KoSIT), GoBD requirements (BMF), and German VAT law. Last reviewed: May 2025.