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

"Do I really need to buy software just to send one XRechnung?" It is one of the most common questions from freelancers and very small businesses. The honest answer: there are genuinely free routes, but each one has a hard limit, and the free options for B2B are thinner than most people expect. This article maps every free tool to what it can and cannot do.

> Short answer: The OZG-RE web entry form creates a valid XRechnung for free — but only B2G, because it needs a Leitweg-ID. The ELSTER e-invoice tool, quba-viewer, and the KoSIT validator only view or validate; none of them create invoices. There is no official free federal 'type-it-in' portal for B2B private customers.

The one free tool that actually creates an XRechnung

The OZG-RE Weberfassung (web entry) is a browser form operated on the federal invoice-receipt infrastructure. You fill in the invoice fields and it produces a valid XRechnung XML — no software install, no cost.

The catch is decisive: the form requires a Leitweg-ID, the routing address of a public authority. Because only public bodies have Leitweg-IDs, the web form can only address a B2G invoice. You cannot use it to invoice a private company.

The tools that only look, not create

A lot of "free XRechnung tool" search results are actually viewers or validators. They are useful, but they will not produce an invoice:

• The ELSTER e-invoice tool is a viewer only — it displays and checks a received e-invoice.
• quba-viewer is an open-source viewer and validator; excellent for inspecting a file someone sent you, useless for authoring one.
• The KoSIT validator is validation only — it tells you whether a finished file passes the KoSIT rules, nothing more.

Why the ZRE is not an option any more

If you find older guides pointing you to the ZRE for federal invoice submission, ignore them: the ZRE was retired at the end of 2025. The OZG-RE (Bundesdruckerei) is now the sole federal B2G platform. Do not try to submit federal invoices via ZRE — it is gone.

The B2B gap

Putting it together: for B2G you have a free, official route (the OZG-RE web form). For B2B private customers there is no official free federal form at all. That is not an oversight you can work around by borrowing the B2G form — without a Leitweg-ID it will not complete.

So the realistic free options for B2B are:

1. Hand-write the XML — technically possible against the XRechnung schema, but error-prone and impractical unless you are a developer. You will still need to validate it.
2. Use your existing accounting software if it can already emit XRechnung or ZUGFeRD (many can — see Lexware, sevDesk & DATEV).
3. Convert an existing PDF into a valid file with a conversion tool.

The pragmatic middle path

Most micro-businesses already produce a PDF invoice — from Word, a template, or a simple tool. The lowest-effort compliant route is to keep drafting that PDF and then convert it into a validated e-invoice, rather than re-keying everything into an unfamiliar system.

This avoids both extremes: you neither buy a full ERP for two invoices a month, nor hand-edit raw XML.

Validate before you send, always

Whatever route you take, run the finished file through a validator before sending. A structurally valid-looking file can still fail KoSIT rules — for example a missing Leitweg-ID or wrong version string. Catching that yourself is far cheaper than a rejected invoice.

A free route that also covers B2B

For B2G, use the OZG-RE web form. For B2B, where no free official form exists, convert your existing PDF.

TaxLayer takes a PDF invoice and produces a validated XRechnung or ZUGFeRD file, KoSIT-checked, for private customers and public authorities alike. The first two conversions each month are free — no credit card required.