TaxLayer
Sign InGet Started Free

Blog

E-Rechnung, ZUGFeRD & EN 16931

Regulation2026-05-299 min read

E-Invoice Mandate 2027: What Companies Need to Prepare Now

Starting in 2027, companies with annual revenue exceeding €800,000 must send e-invoices in ZUGFeRD or XRechnung format. From 2028, the mandate applies to all businesses. A practical preparation guide.

Comparison2025-04-107 min read

XRechnung vs. ZUGFeRD: Which Format Do I Need?

Both formats comply with EN 16931, but they differ fundamentally. When do you need XRechnung, when ZUGFeRD – and when both?

Technical2025-04-055 min read

KoSIT Validator: How to Validate ZUGFeRD and XRechnung Files

The KoSIT Validator is the official validation tool for e-invoices in Germany. How to use it – and what alternatives are available.

Fundamentals2025-03-156 min read

What is ZUGFeRD? The Hybrid Invoice Format Explained Simply

ZUGFeRD combines a human-readable PDF with machine-readable XML. Learn how the format works, which profiles exist, and why it matters for the e-invoice mandate.

Regulation2025-02-208 min read

E-Invoice Mandate 2025: What Companies Need to Know Now

Starting in 2025, all companies in Germany must be able to receive e-invoices. From 2027, sending will also become mandatory. An overview of deadlines, formats, and recommendations.

Technical2025-04-0110 min read

EN 16931: All Required Fields of the European Invoice Standard

EN 16931 defines over 160 business terms for electronic invoices. Which of them are mandatory? A complete overview.

Practical Guide2025-03-284 min read

Convert PDF to ZUGFeRD: A Guide in 3 Steps

How to convert an existing PDF invoice into a ZUGFeRD 2.1 e-invoice – automatically, free, and GDPR-compliant.

Formats & Standards2026-05-2511 min read

ZUGFeRD vs. XRechnung: Which Format Fits Your Business?

ZUGFeRD and XRechnung are both EN 16931-compliant – but fundamentally different in structure, use case, and recipient acceptance. This guide helps companies choose the right format for their specific situation.

Regulation2026-06-309 min read

Small Business E-Invoicing: What Applies Starting in 2025?

Small businesses under § 19 UStG have also been required to receive e-invoices since 2025. When the sending obligation takes effect, what transitional rules apply, and why ZUGFeRD is the simplest solution.

Practical Guide2026-06-3010 min read

DATEV and E-Invoicing: ZUGFeRD Import Step by Step

How to import ZUGFeRD invoices into DATEV Unternehmen Online – including common errors, format recommendations, and practical tips for smooth document processing.

Practical Guide2026-06-308 min read

Leitweg-ID: What Is It and Where Do I Get One?

The Leitweg-ID is the address for e-invoices to public sector entities in Germany. What it means, how it is structured, and where to find it.

Practical Guide2026-06-3010 min read

Create E-Invoices: 5 Methods Compared

From ERP software to manual XML creation – there are many ways to generate an e-invoice. Which one fits your business? An honest comparison with pros and cons.

Formats & Standards2026-06-309 min read

ZUGFeRD Profiles: MINIMUM, BASIC, EN 16931, EXTENDED – Which Do I Need?

ZUGFeRD defines five profiles with different levels of detail. Which profile meets the legal requirements, which is overkill – and which does TaxLayer generate?

Practical Guide2026-07-118 min read

Receiving and Processing E-Invoices: How to Do It Right

Since 2025, all companies must be able to receive e-invoices. But how do you actually process ZUGFeRD and XRechnung files in practice? A guide for recipients.

Practical Guide2026-07-117 min read

E-Invoice Archiving: GoBD-Compliant Retention of ZUGFeRD and XRechnung

E-invoices must be retained in the original format for 10 years. A printout is not sufficient. How to archive ZUGFeRD and XRechnung in compliance with GoBD.

Practical Guide2026-07-119 min read

Sending XRechnung to Government Agencies: Using ZRE, OZG-RE, and Leitweg-ID Correctly

If you supply federal agencies, states, or municipalities, you need XRechnung with a Leitweg-ID. How to submit correctly via ZRE and OZG-RE.

Technical2026-06-039 min read

Peppol & Peppol-BIS for German Companies: What You Really Need to Know

Peppol is a delivery network, not an invoice format. Learn how Peppol BIS Billing 3.0, XRechnung, and ZUGFeRD fit together – and why Peppol is not mandatory for B2B in Germany.

Practical Guide2026-06-108 min read

Importing E-Invoices into Lexware, sevDesk & DATEV: A Practical Comparison

How the three most common German accounting systems handle incoming ZUGFeRD and XRechnung files – auto-recognition, booking suggestions, and GoBD-compliant archiving.

Practical Guide2026-06-188 min read

Creating an XRechnung Without Software: The Free Routes (and Their Limits)

OZG-RE web entry, the ELSTER viewer, quba-viewer, the KoSIT validator – which free tools actually create a valid XRechnung, and where each one stops.

Technical2026-06-259 min read

Integrating ZUGFeRD into Your ERP as an Interim Solution

ZUGFeRD's hybrid PDF/A-3 + CII structure makes it the natural bridge for legacy ERP systems. Practical interim patterns before a full e-invoicing rollout.

Technical2026-07-018 min read

Credit Notes & Corrections as E-Invoices: Type Codes Done Right

How to issue credit notes and corrections as EN 16931 e-invoices – the BT-3 type codes, the BR-DE-17 subset, and the reference fields that stop your document being rejected.

Regulation2026-07-088 min read

Small Businesses (§ 19 UStG) & E-Invoicing: Receiving vs. Issuing

Kleinunternehmer must receive e-invoices since 2025 but are permanently exempt from issuing them. Exactly what applies, what is optional, and where the legal basis sits.

Regulation2026-07-167 min read

VAT Return (UStVA) & E-Invoicing: What Actually Changes in Your Workflow

E-invoicing changes your bookkeeping, not your VAT filing. Why the UStVA process stays the same, and why Germany still has no transaction-level reporting.

Regulation2026-07-239 min read

Cross-Border E-Invoicing in the EU & ViDA: The Timeline That Matters

ViDA is adopted and the cross-border rules are dated. What EN 16931, Peppol, and the 2028–2035 milestones mean for German companies trading across the EU.

Practical Guide2026-07-309 min read

GoBD & Process Documentation for E-Invoices: Archive the XML, Not the Printout

The original structured XML must be archived unaltered and audit-proof for 8 years. What GoBD requires, why a PDF is not enough, and the four parts of a Verfahrensdokumentation.

Practical Guide2026-08-089 min read

Common XRechnung Rejection Reasons at Authorities – and How to Fix Them

Leitweg-ID errors, failed KoSIT Schematron rules, wrong version strings, VAT inconsistencies, attachment limits. The frequent XRechnung 3.0.2 rejections and their fixes.

Technical2026-08-256 min read

Delivery Date in ZUGFeRD and XRechnung (BT-72): Map and Correct It Properly

The delivery or service date (BT-72) is not the invoice date. Why many converters confuse the two, what EN 16931 requires, and how to check and correct the date before generation.

Technical2026-08-256 min read

Article Numbers in ZUGFeRD: SellerAssignedID (BT-155) and BuyerAssignedID (BT-156)

Your own article number and the customer's article number belong in separate EN 16931 fields. Why the buyer's article number is decisive for automated invoice processing – and how both end up correctly in the XML.

Technical2026-08-255 min read

Delivery Note Reference in ZUGFeRD (BT-16): Map the Despatch Advice Correctly

The delivery note or despatch advice number belongs in the e-invoice as BT-16. What the field means, where it appears in the XML, and how it eases automated matching at the customer.

Technical2026-08-257 min read

PDF/A-3B and ZUGFeRD: Is My E-Invoice PDF Really Compliant? (veraPDF)

ZUGFeRD requires a PDF/A-3 file. Why embedded fonts and a colour profile are part of that, what veraPDF checks – and how to reliably arrive at a compliant file.

Formats & Standards2026-08-256 min read

XRechnung: UBL or CII? The Two Syntaxes of EN 16931 Compared

XRechnung comes in two XML syntaxes: UBL and UN/CEFACT CII. What the difference is, which one you need when, and why ZUGFeRD always uses CII.

Formats & Standards2026-08-255 min read

Factur-X and ZUGFeRD: the same format? The difference explained simply

Factur-X and ZUGFeRD are often taken to be two different formats – in fact they are technically identical. What lies behind the names, and what that means for cross-border invoice exchange.

Technical2026-08-256 min read

Embedding fonts in PDF/A: why Arial is often missing and what helps

PDF/A requires all fonts to be embedded in the file. Older systems often fail to do this – the result is non-compliant ZUGFeRD PDFs. Causes, checks, and solutions.

Practical Guide2026-08-256 min read

Scanned PDF invoice into XRechnung/ZUGFeRD? What OCR can and cannot do

A scanned invoice is an image, not an e-invoice. What AI/OCR can extract from it, where the limits lie, and why checking the data is decisive.

Practical Guide2026-08-256 min read

Check the e-invoice before sending: stop faulty invoices automatically

Incomplete or incorrect e-invoices should never go out in the first place. How EN 16931 validation and mandatory-field checks stop faulty invoices – and why manual confirmation matters.

Practical Guide2026-08-255 min read

Output format per customer: choose XRechnung or ZUGFeRD by recipient

Public authorities require XRechnung, many B2B customers prefer ZUGFeRD. How to choose the right format per recipient – and what to keep in mind.

Regulation2026-08-256 min read

GDPR and DPA in e-invoice conversion: data protection, EU hosting, deletion

Invoices contain personal data. What to look for in the data protection offered by a conversion solution: EU hosting, storage, deletion periods, and the data processing agreement (DPA).