XRechnung Example: The Key Fields Explained

An XRechnung is an XML file whose fields have fixed numbers, the Business Terms (BT). Below you see the key fields with a sample value. The names, addresses and amounts are invented; the field numbers come from the XRechnung 3.0.1 specification.

Last updated: 29 October 2026

In short

Structure: Every detail sits in a numbered field, for example BT-1 for the invoice number.
Mandatory: The specification requires, among others, the specification identifier (BT-24), the buyer reference (BT-10) and a seller contact.
Sample: The table below is an example for an invoice of 1,000 euros net.

What does an XRechnung look like with sample values?

The example invoice: Muster GmbH bills the City of Beispielstadt for a consulting service of 1,000 euros net plus 19 percent VAT (§ 12 Abs. 1 UStG).

Field	Name	Sample value
BT-1	Invoice number	RE-2027-0001
BT-2	Invoice issue date	2027-01-15
BT-3	Invoice type	380 (commercial invoice)
BT-5	Currency	EUR
BT-10	Buyer reference	the client's Leitweg-ID, here the example 04011000-1234512345-06
BT-24	Specification identifier	urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0
BT-27	Seller name	Muster GmbH
BT-31 or BT-32	Seller VAT ID or tax number	one of the two
BT-34	Seller electronic address	rechnung@muster.example
BT-41, BT-42, BT-43	Seller contact, phone, email	Ms Beispiel, phone, email
BT-44	Buyer name	Stadt Beispielstadt
BT-49	Buyer electronic address	an address with a scheme
BT-109	Total without VAT	1,000.00
BT-112	Total with VAT	1,190.00
BT-115	Amount due	1,190.00
BT-81	Payment means	58 (SEPA credit transfer), with the IBAN in BT-84

The specification requires further that an invoice contains the specification identifier (BT-24), invoice number (BT-1), issue date (BT-2), seller and buyer name (BT-27, BT-44) and the three totals (BT-109, BT-112, BT-115) (XRechnung 3.0.1 specification, business rules BR-1 to BR-3, BR-6, BR-7 and BR-13 to BR-15).

What this means for you: You do not need to memorise the field numbers. They help you read an error report or a query from the recipient.

Which fields does tax law require on top?

The VAT Act requires every invoice to show, among other things, the issuer's tax number or VAT ID, the issue date and a consecutive invoice number (§ 14 Abs. 4 Nr. 2 to 4 UStG). In the XRechnung each of the two fields, VAT ID (BT-31) and tax number (BT-32), is optional on its own; for invoices with VAT (tax code S and others) business rule BR-DE-16 requires at least one of them or a tax representative (BG-11) (XRechnung 3.0.1 specification). By law, too, one of the two numbers must be on the invoice. The other mandatory details are in invoice mandatory details under § 14 UStG.

What this means for you: Enter at least one of the two numbers; both the law and the XRechnung require it.

What is the buyer reference in the example?

BT-10 is a mandatory field in the XRechnung. The specification describes it as an identifier assigned by the buyer for internal routing; for invoices to the public sector it carries the Leitweg-ID (XRechnung 3.0.1 specification). For invoices to businesses the buyer uses the field for its own reference, for instance an order number. More: Leitweg-ID explained.

What this means for you: Ask your client for the value for BT-10 before the first invoice.

How do I get my own XRechnung?

You do not have to write the XML by hand. The steps with a program are in create an XRechnung step by step; before you send it, check it as described in validate ZUGFeRD and XRechnung.

What this means for you: Let your program generate the file and check it before you send it.

How VAT GPT helps

Fill in: On the Income page, open "Create invoice" in the "Tips" card, pick "XRechnung (XML)" under "Format" and enter the customer details. In the field "Buyer reference (Leitweg-ID)" replace the automatic suggestion with your client's value.
Check: Review the details on the invoice.
Send: Download the file and send it to the client.

There are Free, Go (30 days free with all Pro features) and Pro. Try it for free

Frequently asked questions

Is there an XRechnung example to download? The table above shows the fields with sample values. The specification and the KoSIT FAQ are on xeinkauf.de.

Which XRechnung version applies? XRechnung version 3.0 has been in force since 1 February 2024 (xeinkauf.de).

Must an XRechnung contain a Leitweg-ID? The field BT-10 is mandatory in the XRechnung (specification 3.0.1); but you only need a Leitweg-ID for invoices to authorities (BMF FAQ).

Which code stands for a SEPA transfer? Code 58 in field BT-81; the IBAN goes in BT-84 (XRechnung 3.0.1 specification).