Creating an XRechnung: from PDF, Word or software
You do not create an XRechnung by converting a finished PDF, but by capturing the invoice data in structured form from the outset and generating an XML file from it in accordance with the XRechnung standard. There are three practical ways to do this: an online tool or XRechnung generator for individual invoices, invoicing software for day-to-day operations and an API for automatic creation from your ERP. Word and PDF are now only suitable as a visual copy, not as an e-invoice.
What an XRechnung is
XRechnung is the German standard for electronic invoices based on the European standard EN 16931. Technically, it is a pure XML file in UBL or UN/CEFACT CII syntax. It contains no page design, only data: invoice number, date, seller, buyer, line items, tax rates, totals and payment information, each in a precisely defined field.
Under § 14(1) UStG (German VAT Act), an electronic invoice is an invoice that is issued, transmitted and received in a structured electronic format and enables electronic processing. This is exactly what XRechnung does. A PDF does not meet this definition, even if it is sent by email. The currently valid version is XRechnung 3.0 (version 3.0.2), which, according to KoSIT, will remain in force at least until 31 July 2027 (xeinkauf.de).
Why you cannot simply convert a PDF
The wish is understandable: the PDF invoice already exists, so it should be turned into an XRechnung. This fails because of a fundamental difference between the two formats.
Presentation versus data set
A PDF is made for the human eye. It defines where which text appears on the page, but not what it means. For a program, "19%" in a PDF is initially just a string of characters at a certain position. An XRechnung, by contrast, states explicitly: this is the VAT rate of category S for line item 1. When converting, this meaning first has to be guessed.
Typical errors during conversion
Anyone who extracts data from a PDF using text recognition or a converter keeps running into the same problems:
- Mandatory fields are missing. The PDF often contains no buyer reference (BT-10), no electronic address for the seller and buyer or no complete contact details. XRechnung requires these details; a Word template usually does not include them.
- Tax logic is derived incorrectly. Tax rates are visible in the PDF, but not clearly coded per line item. With mixed rates or tax-exempt line items, the assignment can easily go wrong.
- Totals do not match. Rounding differences between line items, tax amount and total amount lead to errors during validation.
- Identifiers are mixed up. The Leitweg-ID, customer number and purchase order number end up in the wrong field.
In addition, many details of an e-invoice, such as tax categories, discounts at line level or payment terms, cannot be reliably reconstructed from a PDF. That is why faktoora does not automatically convert a pure PDF invoice into an XRechnung either. The exception is a PDF that already contains embedded XML, such as a ZUGFeRD invoice: there, the structured data already exists and can be read out.
When "converting a PDF into an e-invoice" still happens
Some tools advertise that they can convert a PDF into an e-invoice. Technically, they read the content and then let you check and complete the fields. This can work for individual cases, but it is not a clean long-term process. If you take this route, only do so with validation, a check of the totals and a manual review of the mandatory fields before sending. Otherwise, you risk rejections by the recipient and rework in accounting.
Why Word does not produce an e-invoice
Anyone who wants to create an e-invoice with Word is in fact creating a layout document. Word knows no fields according to EN 16931, no code lists for units or tax categories and no validation rules for totals. Exporting as a PDF does not change this. At most, Word can serve as a reminder of your invoice content. The actual e-invoice must be created in a program that stores the data in structured form.
The ways to an XRechnung compared
| Method | Suitable for | Advantages | Limitations |
|---|---|---|---|
| Online tool, XRechnung generator | Individual invoices, getting started | Fast, no installation | Often no customer and product management, lots of manual input |
| Invoicing software | Regular invoicing | Master data, templates, validation, sending, archive | Customers and products need to be set up |
| API | ERP, online shop, own software, high volumes | Automatic creation without media discontinuity | Development effort for the integration |
| Converting PDF or Word | Exceptional cases | Uses existing documents | Error-prone, manual rework |
Online tool and XRechnung generator
An XRechnung generator is a form in the browser into which you enter the invoice data. At the end, you receive an XML file. This is sufficient if you only occasionally send an XRechnung to a public authority. Make sure the tool generates the current version XRechnung 3.0 and checks the file before download.
Invoicing software
As soon as you write invoices regularly, software that manages customers, products and invoice numbers is worthwhile. In faktoora, when creating an e-invoice, you choose the format, such as XRechnung or ZUGFeRD, and the interface asks for the necessary details step by step. Before sending, the invoice is checked against EN 16931. Outgoing invoices handles sending by email or Peppol, as well as filing.
API for integration with your system
If your invoice data already comes from an ERP, an online shop or your own application, manual input is unnecessary. Via the faktoora REST API, you transfer the data as JSON; faktoora generates the XRechnung from it, checks it and delivers it if required. API access is included from the Premium plan upwards.
How to create an XRechnung step by step
- Create master data. Your company with address, VAT ID or tax number, bank details and contact details.
- Enter customers. Name, address and the electronic address to which the invoice should be sent.
- Enter the buyer reference. For public authorities, this is the Leitweg-ID that you receive from the contracting authority. For businesses, use an agreed reference, such as the purchase order number.
- Enter line items. Description, quantity, unit, unit price and tax rate per line item.
- Select the format and validate. Select XRechnung, run the validation and fix any error messages.
- Send and archive. By email, Peppol or via the contracting authority's portal. The XML file is what counts, and it belongs in the archive.
XRechnung or ZUGFeRD?
For federal public-sector clients, the E-Rechnungsverordnung (E-Invoicing Ordinance) generally prescribes XRechnung; other formats are only permitted if they comply with the European standard. In business between companies, ZUGFeRD from version 2.0.1 is also permitted alongside XRechnung, with the exception of the MINIMUM and BASIC-WL profiles. ZUGFeRD combines a readable PDF with embedded XML. The article ZUGFeRD or XRechnung? explains which format is suitable when.
What applies to small businesses
Since 1 January 2025, all businesses in Germany must be able to receive e-invoices. Transition periods apply to sending: until the end of 2026, you may still issue paper or PDF invoices, and this continues to apply until the end of 2027 if your prior-year turnover does not exceed 800,000 euros. From 1 January 2028, e-invoicing is mandatory for everyone in domestic B2B business.
Exceptions remain: according to the BMF (Federal Ministry of Finance) letter of 15 October 2025, small businesses under § 19 UStG and invoices up to 250 euros may always be issued as other invoices (BMF). However, small businesses must also be able to receive e-invoices. Since 2025, the small business thresholds have been 25,000 euros turnover in the previous year and 100,000 euros in the current year.
Frequently asked questions
Can I convert a PDF into an XRechnung?
Not reliably. A PDF only contains the presentation, not structured data. Converters have to guess the content, and mandatory fields are often missing. It is safer to create the invoice directly as an XRechnung.
What is an XRechnung generator?
An online form that generates an XML file in accordance with the XRechnung standard from your input. This is sufficient for individual invoices; for regular sending, software with customer and product management is more convenient.
Can I create an e-invoice with Word?
No. Word creates a layout document, and even as a PDF it remains an other invoice. For an e-invoice, you need a program that outputs the data in structured form as XML.
Which version of XRechnung is current?
XRechnung 3.0 in version 3.0.2. KoSIT has announced that it will remain valid at least until 31 July 2027. A version 4.0 is in preparation.
As a small business, do I have to create XRechnungen?
Not necessarily in business with other companies; small businesses may continue to issue other invoices. However, invoices to federal authorities generally have to be electronic, and you must be able to receive e-invoices in any case.