E-invoice examples: four sample invoices to view and download
Choose a case and a syntax: the sample invoice appears in readable form and can be downloaded as an XRechnung or a ZUGFeRD PDF. All data is made up.
Sample invoice RE-2026-0415
€1,323.38
Service at 19% and 7%
| Net | €1,119.06 |
| VAT | €204.32 |
| Special feature | Two VAT rates, one breakdown line each |
Seller
Muster Webdesign GmbH
Beispielweg 12
10115 Berlin
- VAT ID:
- DE123456789
- Tax number:
- 30/123/45678
- Contact:
- Buchhaltung · +49 30 0000000 · rechnung@muster-webdesign.example
- Electronic address:
- rechnung@muster-webdesign.example (EM)
Buyer
Beispiel Handel KG
Musterstraße 5
50667 Köln
- VAT ID:
- DE987654321
- Electronic address:
- eingang@beispiel-handel.example (EM)
Invoice RE-2026-0415
- Number
- RE-2026-0415
- Date
- 25/10/2026
- Delivery date
- 20/10/2026
- Due
- 08/11/2026
- Buyer reference (BT-10)
- -
| No. | Description | Qty | Price | VAT | Net |
|---|---|---|---|---|---|
| 1 | Home page design | 12 hour | €85.00 | 19% | €1,020.00 |
| 2 | Hosting October 2026 | 1 month | €29.90 | 19% | €29.90 |
| 3 | Accessibility handbook | 2 piece | €34.58 | 7% | €69.16 |
| Sum of lines | €1,119.06 |
| Total excl. VAT | €1,119.06 |
| VAT 19% | €199.48 |
| VAT 7% | €4.84 |
| Total incl. VAT | €1,323.38 |
| Amount due | €1,323.38 |
Payment: SEPA credit transfer
Account DE02120300000000202051 · Account holder Muster Webdesign GmbH
Terms: Payable within 14 days without deduction.
Technical details
- Syntax
- –
- Standard
- XRechnung 3.0
- Profile
- XRECHNUNG
- Specification (BT-24)
- –
- Process (BT-23)
- –
Prepared by Radif Partners · Method · VAT Act, ministry letters and XRechnung 3.0.2 checked on 25 October 2026
A sample invoice is the quickest way to see how an e-invoice is built. This page offers four cases with made-up data: a service invoice at 19 and 7 percent VAT totalling €1,323.38, the invoice of a small business under section 19 of the German VAT Act with no VAT, a construction service under the reverse charge of section 13b, and an invoice to a federal authority with a Leitweg-ID. Each can be downloaded as an XRechnung in UBL or CII syntax and as a ZUGFeRD PDF. The software works out the amounts from the line items rather than by hand, and Radif Partners checked the generated XML files with the official KoSIT validator for XRechnung 3.0.2: all four cases are accepted in both syntaxes. The samples are useful for testing your own software, trying out receipt at a customer, or getting to know the fields of the standard EN 16931. You may not use them as a real invoice: names, tax numbers, IBAN and Leitweg-ID are fictitious.
The four cases at a glance
| Case | Feature | Net | VAT | Amount due |
|---|---|---|---|---|
| Service | 19% and 7% | €1,119.06 | €204.32 | €1,323.38 |
| Small business | category E, section 19 UStG | €480.00 | €0.00 | €480.00 |
| Construction | category AE, section 13b UStG | €4,550.00 | €0.00 | €4,550.00 |
| Federal authority | Leitweg-ID, order number | €1,049.90 | €199.48 | €1,249.38 |
Case 1: a service at two VAT rates
A web agency bills a retailer for 12 hours of design at €85.00, one month of hosting and two reference books. The first two lines carry 19 percent, the books 7 percent. In the e-invoice this gives two lines in the VAT breakdown (BG-23): one per combination of category and rate, each with taxable amount and VAT amount. The sum of the VAT amounts fills field BT-110, net plus VAT gives the gross amount BT-112. If any of these totals is off by one cent, the check reports an error under rules BR-CO-14 or BR-CO-15.
Case 2: a small business without VAT
A photographer bills half a day of product photos as a lump sum of €480. She is a small business under section 19 UStG, so she shows no VAT. The line gets category E, the breakdown the exemption reason in BT-120. She would not have to issue an e-invoice, because small businesses may always write an ordinary invoice; the sample shows what it looks like when she does so voluntarily. One trap hides in the detail: without a VAT ID, rule BR-CO-26 requires another seller identifier, here the tax number.
Case 3: construction under the reverse charge
A building firm lays 140 square metres of screed for another construction business. Under section 13b UStG the recipient owes the VAT, so the invoice does not show it. The line carries category AE, the exemption reason names the reverse charge, and both sides must state their VAT ID. If the buyer’s is missing, rule BR-AE-02 fires.
Case 4: an invoice to a federal authority
The same agency bills a fictitious federal authority. Here the E-Invoicing Regulation applies: the invoice needs the Leitweg-ID 991-12345ABCDE-16 as buyer reference in field BT-10 and as the buyer’s electronic address with scheme 0204, plus the contracting body’s order number. Which fields are mandatory in your own case is shown by the small calculator:
Mandatory fields for your case
Mandatory fields for your case
13
| Of which from the VAT Act | 10 |
| Of which technical only (standard, KoSIT) | 3 |
How the samples were checked
The files are built afresh on every visit from the same data, by the same code that drives the invoice creator. Before publication Radif Partners checked all four cases in UBL and CII with the KoSIT validator and the configuration for XRechnung 3.0.2; all eight files were accepted. The ZUGFeRD PDFs pass the PDF/A-3 check. Write your own invoices with the invoice creator; the fields the standard requires are explained on EN 16931.