Opening and displaying an XRechnung: how it works
An XRechnung is an XML file without a page layout. If you double-click it, a browser or text editor usually opens and shows nested tags instead of an invoice. To display an XRechnung in readable form, you need a visualisation: a free viewer, the official KoSIT visualisation or e-invoicing software that checks the file and displays it as a PDF.
Why an XRechnung cannot be opened like a PDF
XRechnung is made for machines. It contains all invoice details in structured form, but no information about what a page should look like. The Federal Ministry of Finance describes it like this: the format is primarily intended for machine processing and is not suitable for visual inspection by the human eye. However, a visualisation application can display the XML data set in readable form (BMF-Schreiben vom 15. Oktober 2025).
ZUGFeRD is different: there, the XML is embedded in a PDF that can be opened in any PDF reader. The article XRechnung example: what the XML looks like shows what the raw content of an XRechnung looks like.
Ways to open an XRechnung
| Method | What you see | Suitable for |
|---|---|---|
| Text editor or browser | Raw XML | A quick look at individual values |
| Free viewer | Readable invoice | Occasional receipt |
| KoSIT visualisation | HTML or PDF based on the official stylesheet | Technically experienced users |
| Online viewer | Readable invoice in the browser | Individual cases, mind data protection |
| E-invoicing software | Validated invoice as a PDF, with further processing | Regular incoming invoices |
Text editor or browser
Any XRechnung can be opened with a text editor or browser. You then see the XML with elements such as cbc:ID for the invoice number or cbc:PayableAmount for the amount due. That is enough for a quick look at a single detail. For checking invoices, it is tedious and error-prone.
Free viewer
There are free programs that display e-invoices in readable form. One example is Quba, an open-source viewer for Windows, macOS and Linux from the Mustang project ecosystem (quba-viewer.org). Such viewers display the invoice, but they do not replace a process for approval, booking and archiving.
Official KoSIT visualisation
The Koordinierungsstelle für IT-Standards (Coordination Office for IT Standards) provides stylesheets that convert an XRechnung in UBL or CII into HTML or PDF (GitHub: xrechnung-visualization). In addition, there is the KoSIT validator, a Java command-line tool that checks the file against the XRechnung rules and creates a validation report (GitHub: validator). Both tools are freely available but require some technical knowledge. Many programs use them in the background.
Online viewer
Online, you will find services where you upload an XRechnung and view it in the browser. Bear in mind that invoices contain personal data and business data. Before uploading, check who operates the service and where the data is processed.
E-invoicing software
If you receive XRechnungen regularly, it is best to open them where they will be processed anyway. E-invoicing software checks the file, displays it in readable form and passes it on for approval and accounting.
Visualising XRechnung with faktoora
In faktoora, you upload an XRechnung under Incoming invoices via Import XRechnung, or have it delivered by email. Several steps then run automatically:
- Validation: the file is checked against the standard, for example for mandatory fields, tax rates and consistent amounts.
- Visualisation: the XML file is converted into a readable representation. It appears in the "Visualisation (PDF)" tab of the incoming invoice.
- Check and accept: you check the invoice and accept it into your incoming invoices.
You can download the visualisation as a PDF via the download menu. Depending on the invoice, you will also find the XRechnung itself, the validation report and any original files supplied by the sender there. If an invoice is incorrect, you can pass the validation report on to the invoice issuer. You can find click-by-click instructions in the help article Import XRechnung, and the entire process under Receiving e-invoices and Incoming invoices.
What you need to archive
The readable representation is an aid for people, not the invoice itself. The XML file is what counts. KoSIT also points out that its visualisations are not valid XRechnungen. Therefore, always keep the original XML. You can also store the PDF view, but it does not replace the original.
Frequently asked questions
What can I use to open an XRechnung?
With any text editor or browser, you see the raw XML. The invoice becomes readable with a viewer such as Quba, with the KoSIT visualisation or with e-invoicing software that displays the file as a PDF.
Can I convert an XRechnung into a PDF?
Yes, as a visualisation. Viewers and e-invoicing software generate a PDF view from the XML. Legally, however, the XML file remains authoritative and must be archived.
Why do I only see code when I open it?
Because XRechnung is a pure XML file without a layout. Your computer opens it with the default program for XML, usually a browser or editor, which knows nothing about displaying invoices.
Is it safe to open an XRechnung in an online viewer?
That depends on the provider. Invoices contain sensitive data. Only use services whose operator and data processing you know, or a viewer that runs locally on your computer.