======================================================================== XRECHNUNG COMPLIANCE CHECKLIST (B2G) Electronic Invoicing to German Public-Sector Buyers Version: 2025 | docutools.pro ======================================================================== Use this checklist to verify that your XRechnung XML invoice meets all mandatory requirements before submitting it to a German public authority. ------------------------------------------------------------------------ 1. INVOICE HEADER (GENERAL INFORMATION) ------------------------------------------------------------------------ [ ] Invoice number (BT-1) — unique and sequential [ ] Invoice date (BT-2) — date of issuance [ ] Due date (BT-9) — if agreed or required by law [ ] Invoice type code (BT-3) — typically „380" (Commercial Invoice) [ ] Currency code (BT-5) — ISO 4217, e.g. „EUR" [ ] Buyer reference / Leitweg-ID (BT-10) — MANDATORY for B2G invoices! Format: {prefix}-{infix}-{suffix}, e.g. „991-12345678-06" [ ] Purchase order reference (BT-13) — buyer's order number if available [ ] Contract reference (BT-12) — if applicable ------------------------------------------------------------------------ 2. SELLER (SUPPLIER) ------------------------------------------------------------------------ [ ] Full legal company name (BT-27) [ ] Street address (BT-35) [ ] Postal code (BT-38) [ ] City (BT-37) [ ] Country code (BT-40) — ISO 3166-1 Alpha-2, e.g. „DE" [ ] VAT identifier (BT-31) — e.g. „DE123456789" OR Tax registration number (BT-32) — if VAT ID is not available [ ] Commercial register number (BT-30) — if applicable [ ] Bank account: IBAN (BT-84), optionally BIC (BT-86) ------------------------------------------------------------------------ 3. BUYER (PUBLIC AUTHORITY / CONTRACTING ENTITY) ------------------------------------------------------------------------ [ ] Full name of the authority / entity (BT-44) [ ] Street address (BT-50) [ ] Postal code (BT-53) [ ] City (BT-52) [ ] Country code (BT-55) — e.g. „DE" [ ] Electronic address of the buyer (BT-49) — e.g. ZRE / OZG-RE endpoint ------------------------------------------------------------------------ 4. TAX INFORMATION ------------------------------------------------------------------------ [ ] Total tax amount (BT-110) — sum of all tax amounts [ ] For each tax group (BG-23): [ ] Tax base amount (BT-116) [ ] Tax amount (BT-117) [ ] Tax category code (BT-118) — e.g. „S" (Standard), „Z" (Zero), „AE" (Reverse Charge) [ ] Tax rate (BT-119) — e.g. 19, 7, or 0 [ ] If tax-exempt: reason stated (BT-120 or BT-121) ------------------------------------------------------------------------ 5. INVOICE TOTALS (BG-22) ------------------------------------------------------------------------ [ ] Sum of line net amounts (BT-106) [ ] Total VAT amount (BT-110) [ ] Invoice total amount without VAT (BT-109) [ ] Amount due for payment (BT-115) — gross amount [ ] Document-level allowances/charges if applicable (BG-20, BG-21) ------------------------------------------------------------------------ 6. INVOICE LINES (BG-25) ------------------------------------------------------------------------ [ ] Line identifier (BT-126) — sequential, starting from 1 [ ] Item description (BT-153) — clear description of goods/services [ ] Quantity (BT-129) and unit code (BT-130) — e.g. „EA" for each [ ] Net unit price (BT-146) [ ] Line net amount (BT-131) [ ] Line VAT rate (BT-152) [ ] Line VAT category code (BT-151) ------------------------------------------------------------------------ 7. TECHNICAL REQUIREMENTS ------------------------------------------------------------------------ [ ] File format: XRechnung UBL 2.1 (application/xml) OR CII D16B [ ] Character encoding: UTF-8 [ ] XRechnung version number correct (current: XRechnung 3.0.2) [ ] XML validated against official Schematron rules (KoSIT Validator) [ ] No BOM (Byte Order Mark) at beginning of file [ ] Meaningful and unique filename (e.g. „INV-2025-001.xml") ------------------------------------------------------------------------ 8. TRANSMISSION ------------------------------------------------------------------------ [ ] Correct submission channel selected per buyer's requirement: [ ] ZRE (Federal Invoice Inbox) — for federal authorities [ ] OZG-RE — for state-level authorities [ ] Peppol network — if buyer has a registered Peppol endpoint [ ] E-mail — only when explicitly permitted by the buyer [ ] Leitweg-ID of the recipient correctly retrieved and entered [ ] Delivery confirmation / acknowledgement received ------------------------------------------------------------------------ 9. RETENTION (GOBD / TAX LAW) ------------------------------------------------------------------------ [ ] Original XML invoice stored in unalterable form [ ] Retention period: 10 years (§ 147 German Tax Code) [ ] Process documentation updated [ ] Audit-proof archiving ensured ------------------------------------------------------------------------ COMMON MISTAKES TO AVOID ------------------------------------------------------------------------ ✗ Leitweg-ID missing or incorrectly formatted ✗ Tax registration number used instead of VAT ID without proper flag ✗ Totals arithmetically inconsistent (BT-115 ≠ BT-109 + BT-110) ✗ Unit codes not from UN/ECE Rec 20 / Rec 21 ✗ XML not validated against current Schematron rules ✗ Outdated XRechnung version used ------------------------------------------------------------------------ FURTHER RESOURCES ------------------------------------------------------------------------ • KoSIT XRechnung Spec: https://xeinkauf.de/xrechnung/ • KoSIT Validator: https://github.com/itplr-kosit/validator • Leitweg-ID lookup: https://www.peppol-directory.eu/ • ZRE Portal: https://www.zre-portal.de/ • OZG-RE Portal: https://www.e-rechnung-bund.de/ ======================================================================== © 2025 docutools.pro — Free to use. 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