XRechnung is an XML-based invoice format preferred by German authorities, fulfilling the criteria of the European core calculation and being the response to the CEN standard (CEN/TC 434). Other formats, such as ZUGFeRD 2.0 or Factur-X, are expected to remain applicable for B2B transactions, but all suppliers for the German public administration will be obliged to switch to X-Rechnung.
An XRechnung file can be sent via one of the many transmission channels, such as the German ZRE, OZG RE, and VPX platforms