How to Open and Read an XRechnung (XML) Invoice

You have received an invoice from a German supplier, but instead of a normal PDF you have an XML file full of tags and codes. This is an XRechnung, the German standard for electronic invoices. This guide explains what the file is, how to open and read it in a few minutes, what to check before you pay and what to do if something is wrong.

What is an XRechnung file and why does it look like code?

An XRechnung is a structured electronic invoice based on the European standard EN 16931. It is not designed to be read by people: it is a data file that accounting systems can process automatically. Every piece of information, such as the invoice number, the seller, the line items and the VAT, sits in a defined XML element. If you open it in a browser or text editor, you only see this raw structure.

Germany has required businesses to be able to receive e-invoices in domestic business-to-business (B2B) transactions since 1 January 2025, and public authorities have used XRechnung for several years. As a result, more and more companies outside Germany also receive these files from their German suppliers. For background, see our guide to the German e-invoicing mandate.

Which file types can you receive?

• XRechnung in UBL syntax: a pure XML file. The root element is usually <Invoice> or <CreditNote>.
• XRechnung in CII syntax: also a pure XML file, but with a different structure. The root element is <rsm:CrossIndustryInvoice>. UBL and CII contain the same business information; only the technical format differs.
• ZUGFeRD or Factur-X: a hybrid invoice. It is a normal-looking PDF (PDF/A-3) with an XML file embedded inside it. ZUGFeRD is the German name and Factur-X the French name for the same format.

To understand the differences in more detail, read XRechnung vs ZUGFeRD.

How to open an XRechnung in 4 steps

The quickest way is a browser-based viewer that converts the XML into a readable invoice layout.

1. Open the free XRechnung viewer from XRechnungs.de in your browser. You do not need to install anything or create an account.
2. Upload the file you received: an XRechnung XML file or a ZUGFeRD / Factur-X invoice.
3. Read the invoice in a clear layout: seller, buyer, invoice number and date, line items, VAT, totals and payment details.
4. If you need a reading copy, print it from your browser. Always keep the original file for your records.

If you prefer a technical route, the German coordination office for IT standards (KoSIT) publishes open-source stylesheets that turn XRechnung files into an HTML or PDF view. They are free, but you need some technical knowledge to run them. Many accounting systems can also display XRechnung files once they are imported.

How to see the XML inside a ZUGFeRD or Factur-X PDF

A ZUGFeRD or Factur-X invoice opens in any PDF reader, so it looks like a normal invoice. The structured data is in an attached XML file, usually called factur-x.xml, zugferd-invoice.xml or xrechnung.xml. In Adobe Acrobat Reader, open the attachments panel (the paperclip icon) to see and save it.

This matters because the XML, not the visible PDF, is the data that accounting software processes. If the amounts in the PDF and in the XML are different, do not pay: ask the supplier to correct the invoice.

What to check before you pay

A structured invoice is not automatically a correct invoice. Before you approve it for payment, check these fields. The codes in brackets are the business term (BT) numbers from EN 16931, which you may see in technical tools or error messages:

• Invoice number and date (BT-1, BT-2).
• Seller name and VAT ID (BT-27, BT-31): do they match your usual supplier?
• Your company as the buyer (BT-44) and your purchase order reference (BT-13), if you use one.
• Line items: quantities and prices compared with the quote, order or delivery note.
• VAT rates and amounts, and the total including VAT (BT-112).
• Amount due (BT-115) and payment due date (BT-9).
• Bank account / IBAN (BT-84): if it has changed, confirm it with the supplier through another channel before you pay. This is a common way to prevent invoice fraud.

What if the file will not open or seems invalid?

A viewer shows you what the invoice says. A validator checks whether the file is technically correct according to EN 16931 and the XRechnung rules. If a file does not display properly or you suspect an error, check it with the free XRechnung validator. If it reports errors, send the result to your supplier and ask for a corrected invoice. Never edit a received invoice file yourself.

Want to see what a correct file looks like? Our German e-invoice example explains the XML structure section by section.

Can you ask a German supplier for a PDF instead?

Often, yes. The German e-invoicing obligation applies mainly to B2B transactions between businesses established in Germany. If your business is based outside Germany, your German supplier is generally not required to send you an XRechnung, so a PDF or a ZUGFeRD invoice (which is also a readable PDF) may be possible. Agree the format with your supplier. If your business is established in Germany, you must be able to receive e-invoices, and a PDF may no longer be the standard. The exact rules depend on your situation, so ask your tax adviser if you are unsure.

How to archive a received XRechnung

Keep the invoice in the format in which you received it, including the XML. A printout or a flattened PDF is not a replacement for the original file. Retention periods depend on the country where your business keeps its accounts; in Germany, invoices are generally kept for eight years.

Frequently asked questions

How do I open an XRechnung file?

Upload the XML file to an XRechnung viewer, such as the free browser-based viewer from XRechnungs.de. It shows the invoice in a readable layout with seller, buyer, line items, VAT and totals.

Why does my invoice look like code?

An XRechnung is a structured XML data file for accounting systems, not a document for people to read. A browser or text editor shows the raw XML; a viewer converts it into an invoice layout.

Is the XRechnungs.de viewer free?

Yes. You can use it free of charge in your browser, without installing software or registering.

What is the difference between UBL and CII?

They are two XML syntaxes for the same European invoice standard, EN 16931. The content is the same; only the technical structure differs. XRechnung can use either syntax.

Can I open a ZUGFeRD invoice without special software?

Yes. The visible part opens in any PDF reader. To see the embedded XML data, open the attachments panel in your PDF reader or use an e-invoice viewer.

Should I keep the PDF or the XML?

Keep the original file exactly as you received it. For an XRechnung, that is the XML file; for ZUGFeRD or Factur-X, it is the complete PDF with the embedded XML.

Conclusion

You do not need to be an XML expert to deal with German e-invoices. Open the file in a viewer, check the key data before you pay, ask the supplier to correct anything that is wrong and archive the original file.

Next step: open your XRechnung with the free viewer.