- Interchangeability of Formats: E-invoicing in Germany has become more flexible with the integration of XRechnung requirements into Peppol BIS Billing 3.0, allowing both formats to be used interchangeably for electronic invoicing. This is a significant advancement toward greater interoperability and efficiency in the Business-to-Government (B2G) landscape.
- Compliance and Standards: Both Peppol BIS Billing 3.0 and XRechnung are based on the European standard EN16931, ensuring that they meet similar mandatory content requirements for electronic invoices. However, while Peppol supports cross-border invoicing, XRechnung is specifically tailored for the German public sector.
- Technical Considerations: The adoption of a “German National Ruleset” within Peppol BIS Billing 3.0 has adjusted validation rules to enhance its equivalence with XRechnung. Nonetheless, organizations must be aware of technical limitations, as certain XRechnung extensions and specific syntax requirements may not be compatible with Peppol.
Sources
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Germany"
- Germany Clarifies Input VAT Deductions for Subsidized Service Providers Operating at Persistent Loss
- Germany Clarifies Input VAT Deductions for Subsidized Service Providers Operating at Persistent Loss
- German Cabinet Approves Law to Prevent Double RETT on Share Deals, Raises Trade Tax Rate
- Tasks and Structure of Customs: Duties, Tax Collection, Consumer Protection, and Crime Prevention in Germany
- VAT Treatment of Persistently Loss-Making Entities Receiving Public Grants: BMF Guidance 2026
