Receiving is mandatory, not optional
Since 1 January 2025, every company in domestic German B2B must be able to accept and process XRechnung. This obligation from the newly worded § 14 UStG has no transition period and requires no consent.
The supplier decides whether to send an XRechnung. You have to be able to handle it — that is the core; everything else is execution.
What defines an XRechnung
The XRechnung is a pure XML file based on the European norm EN 16931, technically in the UBL or CII syntax. No layout, no picture — structured data.
That is why a double-click shows cryptic code. It is not an error but the nature of the format: machine-readable first, human-readable only after rendering.
Which receiving channel is sufficient
Legally an e-mail mailbox is enough as an access point. No Peppol connection and no portal are required just because the law demands it — it does not.
The real question is not the channel but what happens afterwards: is the file made readable, validated, approved, and the original archived in an audit-proof way? Access is the easy part; the process is the important one.
From inbox to a clean document
A received XRechnung ideally runs through the same stations, every time: acceptance via a fixed address, automatic format detection, validation against the norm, readable presentation, approval with clear responsibility, audit-proof archiving of the XML original, clean export.
This repeatability is what separates a process from an inbox in which files disappear.
The most common pitfalls
What to watch for:
- Do not let the XML get lost in a shared mailbox.
- Do not save only a PDF — the XML is the original.
- Validate before approval, not at year-end.
- Name a responsible person plus a deputy.
- Define the hand-off to accounting or the tax advisor once, cleanly.