E-invoicing in Germany — XRechnung & ZUGFeRD.

Germany has been on the structured-invoicing path longer than most. XRechnung has been the federal public-sector requirement since 2020. ZUGFeRD is the hybrid PDF/XML format that's been quietly adopted across B2B for years. The new piece is the B2B mandate phasing 2025–2028 — which makes structured e-invoicing the default for domestic B2B, not just public-sector work.

What's live, what's coming. Guliel generates ZUGFeRD today (hybrid PDF + XML — no network handshake required, just email the file). XRechnung B2G transmission via the Peppol network is in development — Guliel is becoming a certified Peppol AP later this year, which is what unlocks Peppol-based B2G delivery to KoSIT and the federal portals. Until then, the XRechnung XML Guliel produces can be uploaded to the relevant federal/state portal directly, or routed through your existing Peppol AP.

The short version

Germany's B2B e-invoicing rules are administered by the Federal Ministry of Finance (BMF), with the mandate set out in the Growth Opportunities Act (Wachstumschancengesetz). Two formats matter:

• XRechnung — pure structured XML, aligned with the European standard EN 16931. The public-sector requirement.
• ZUGFeRD — a hybrid PDF/A-3 with embedded structured XML. Human-readable PDF plus machine-readable data in one file. Originally a German B2B standard, now also EN 16931-aligned in recent versions.

Both are valid structured electronic invoice formats under the German mandate. The B2B mandate phases through 2025–2028, with reception obligations preceding full issuance obligations.

B2B mandate phasing 2025–2028

Per BMF guidance:

• 1 January 2025 — All German businesses must be able to receive structured electronic invoices (XRechnung, ZUGFeRD or other EN 16931-aligned formats). Paper and PDF-only invoices remain temporarily permitted with consent during the transition.
• 2027 — Issuance becomes mandatory for businesses with annual turnover above a defined threshold. Smaller businesses retain a transitional window.
• 2028 — Issuance mandatory for all in-scope domestic B2B transactions.

Note: the precise turnover thresholds and transitional rules have been adjusted by BMF over the rollout period. Check current BMF guidance for the cut-offs that apply to your business size.

XRechnung vs ZUGFeRD — what's the difference

The simplest way to explain it:

	XRechnung	ZUGFeRD
Format	Pure XML	PDF/A-3 with embedded XML
Human-readable	No (XML only)	Yes (PDF layer)
Use case	Public sector (mandatory)	B2B (widely adopted)
Standard	EN 16931	EN 16931 (v2.x onwards)
When to use	Selling to German federal / state / municipal customers	B2B, especially where the customer wants a PDF too

Both satisfy the structured-invoice requirement under the German B2B mandate. ZUGFeRD is friendlier to people — your customer's AP team can still open the PDF — while XRechnung is the strict format public-sector portals expect.

How Guliel handles it

Honest scope. Guliel produces XRechnung and ZUGFeRD output from the same invoice source, with the EU VAT field set and the German specifics (USt-IdNr., Steuernummer where relevant) wired in.

What we cover:

• EU VAT invoice content per Article 226 of the VAT Directive — supplier and customer details, USt-IdNr. (VAT ID), Steuernummer (tax number) where you want it shown, sequential invoice number, dates, line items, VAT rates (19% standard, 7% reduced) and amounts, totals.
• XRechnung XML output for public-sector invoicing.
• ZUGFeRD hybrid PDF/A-3 with embedded structured XML for B2B.
• Reverse charge (Steuerschuldnerschaft des Leistungsempfängers) annotations where applicable.
• Reporting — VAT by jurisdiction, supplier spend, AR aging, and the accountant-handoff bundle for your Steuerberater.

What we don't cover:

• Operating a transmission platform. XRechnung goes to public-sector portals (Bund, ZRE, OZG-RE etc.) or via Peppol to private buyers. ZUGFeRD typically goes via email or a Peppol Access Point. We produce the file; transmission is your chosen channel.
• Full German statutory accounting. Guliel is not a replacement for DATEV, a full chart of accounts, or a Steuerberater. Pair us with your accountant or with a full ledger if you need GoBD-grade ledger accounting. See /invoicing for our scope.
• GoBD-certified archiving. You should retain originals per German retention rules (10 years for invoices). Guliel stores the source data; for certified archiving solutions, integrate with a dedicated archive system.

Why German SMBs use Guliel

• Per organisation, not per seat pricing — see /pricing. $20 a month for Standard, covering up to 5,000 invoices.
• Multi-country — if you bill across DACH and the wider EU, the same platform issues XRechnung for Germany, FatturaPA for Italy (where applicable through partners), Peppol BIS for Belgium and the Netherlands, and EU VAT invoices for the rest. 38+ countries today, more shipping monthly.
• Bidirectional supplier flow — unique in the market. Orders to suppliers, suppliers invoice back, reconciliation is automatic.
• AI companion + automations — schedule monthly bundles to your Steuerberater, auto-send invoices on creation. The AI builds the automations from natural language.

FAQ

Do I have to issue XRechnung or ZUGFeRD today?

If you sell to German federal, state or municipal customers, XRechnung is already required. Reception of structured electronic invoices became mandatory for all German businesses from 1 January 2025. Issuance obligations for B2B phase in through 2027–2028 by business size. Check current BMF guidance for the date that applies to your turnover.

What's the difference between XRechnung and ZUGFeRD?

XRechnung is pure XML. ZUGFeRD is a hybrid PDF/A-3 with structured XML embedded inside. Both satisfy the structured-invoice requirement under the German mandate. XRechnung is the public-sector format; ZUGFeRD is widely used in B2B because the PDF stays human-readable.

Is Guliel a Peppol Access Point?

No. Guliel produces XRechnung XML, ZUGFeRD PDF/A-3 and EN 16931 / Peppol BIS Billing 3.0 output. Transmission via Peppol goes through a certified Access Point of your choice. We integrate; we don't operate the network.

What VAT rate does Guliel apply by default for Germany?

19% standard rate. 7% reduced rate is supported and configurable per line item. Reverse charge and intra-EU rules are annotated automatically when the customer and supply context call for it.

Does Guliel handle GoBD-compliant archiving?

Guliel stores invoice source data, exports, and history. For GoBD-certified archiving of originals over the 10-year retention period, integrate with a dedicated certified archive system. We are not an archiving vendor.

Can my Steuerberater work with Guliel exports?

Yes. The reporting module produces accountant-export formats — revenue by month, supplier spend by quarter, VAT by jurisdiction, AR aging — and an accountant-handoff bundle that ships monthly via automation if you want.

Start free at /pricing. XRechnung and ZUGFeRD ready, no card required.