E-invoice formats: which format is your file?
Drop a file or pick an example: the detector reads the invoice identifier and says whether it counts as an e-invoice under the German VAT Act.
File format
ZUGFeRD / Factur-X EN 16931
| E-invoice under the VAT Act | Yes |
| Syntax | UN/CEFACT CII |
| Identifier (BT-24) | urn:cen.eu:en16931:2017 |
Example with made-up data
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
- UN/CEFACT CII D16B
- Standard
- ZUGFeRD / Factur-X
- Profile
- EN 16931
- Specification (BT-24)
- urn:cen.eu:en16931:2017
- Process (BT-23)
- –
Prepared by Radif Partners · Method · VAT Act, ministry letters and XRechnung 3.0.2 checked on 25 October 2026
In Germany an e-invoice is any invoice in a structured electronic format that complies with the European standard EN 16931. The Federal Ministry of Finance names three main routes: KoSIT’s XRechnung, currently version 3.0.2, as pure XML in UBL or CII; ZUGFeRD or Factur-X from version 2.0.1, a PDF with embedded CII XML, except in the MINIMUM and BASIC WL profiles; and other formats, such as Peppol BIS Billing or EDI messages, if their data can be converted into the standard correctly and completely. The file itself says which format it uses: field BT-24 holds the specification identifier, a string that starts with urn:cen.eu:en16931:2017 and is extended with a suffix depending on the format. The detector above reads this field, the syntax and, for PDFs, the embedded file. PDFs without XML, scans, office files and the old ZUGFeRD 1.0 are not e-invoices. EDI remains allowed with consent until the end of 2027.
The accepted formats at a glance
| Format | Syntax | BT-24 identifier contains | E-invoice |
|---|---|---|---|
| XRechnung | UBL or CII | xrechnung_3.0 | Yes |
| ZUGFeRD / Factur-X EN 16931 | CII in PDF/A-3 | only urn:cen.eu:en16931:2017 | Yes |
| ZUGFeRD BASIC, EXTENDED | CII in PDF/A-3 | factur-x.eu with basic or extended | Yes |
| ZUGFeRD MINIMUM, BASIC WL | CII in PDF/A-3 | factur-x.eu with minimum or basicwl | No |
| Peppol BIS Billing 3.0 | UBL | peppol.eu:2017:poacc:billing:3.0 | Yes |
| EDI, e.g. EDIFACT | own syntax | none | Transition until 31 December 2027 |
The basis is section 14(1) UStG: a structured format, electronic processing possible, compliance with the standard. Which formats meet this in practice is described by the Federal Ministry of Finance in its e-invoicing FAQ and its letter of 15 October 2025. XRechnung and ZUGFeRD from 2.0.1 are named explicitly there, other formats on condition that the data can be converted into the standard without loss.
How the detector works
The detector above works in three steps. First it checks whether the file is a PDF or an XML file. For a PDF it looks among the attachments for an invoice XML and reads it. Next it determines the syntax from the root element: Invoice or CreditNote for UBL, CrossIndustryInvoice for CII, CrossIndustryDocument for the old ZUGFeRD 1.0. Finally it reads the specification identifier and maps it to a format, a profile and a version.
Everything happens in your browser. The file is not transferred, and nothing is stored once you close the window. The identifier in the file is enough for the format; whether the content meets every rule is checked by the validator.
UBL and CII: two ways of writing the same invoice
EN 16931 only describes which details an invoice has. How they are written in XML is set by two syntaxes: UBL 2.1 from OASIS and the Cross Industry Invoice from UN/CEFACT. In UBL the amount due sits in the PayableAmount element, in CII in DuePayableAmount; both mean BT-115. Software in Germany should be able to read both. For you as the sender, the choice of syntax is a matter of taste, the choice of format is not.
EDI during the transition
Many retail and industrial companies have exchanged invoices by EDI for decades, for example in the EDIFACT format. Under section 27(38) UStG this stays allowed with the recipient’s consent until the end of 2027. After that, EDI is only allowed if the data can be converted correctly and completely into an EN 16931 format. The calculator checks whether your EDI process qualifies:
EDI invoice allowed?
EDI invoice allowed?
Yes
| Transition ends | 31 December 2027 |
| Needed afterwards | Interoperability with EN 16931 |
More on the conditions is on EDI invoicing. What makes an e-invoice in principle is explained on what is an e-invoice?, and the data model behind every format on EN 16931.