Turning an XRechnung into a PDF and filing it correctly
Pick an XML file: the invoice appears in readable form with every line and amount. One click on print gives you a PDF for filing, approval or your tax adviser.
Invoice from Muster Webdesign GmbH
€1,323.38
XRechnung · UBL
| Number | RE-2026-0415 |
| Date | 25/10/2026 |
| Due | 08/11/2026 |
| Pre-check | No errors |
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
- UBL 2.1
- Standard
- XRechnung 3.0
- Profile
- XRECHNUNG
- Specification (BT-24)
- urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0
- Process (BT-23)
- urn:fdc:peppol.eu:2017:poacc:billing:01:1.0
Prepared by Radif Partners · Method · VAT Act, ministry letters and XRechnung 3.0.2 checked on 25 October 2026
An XRechnung is a pure XML file and has no human-readable view of its own. To save it as a PDF you need a viewer that places the data fields into an invoice layout; the browser's print function with the destination “Save as PDF” then creates the file. The tool above does both in your browser, with no upload: it reads UBL and CII files, shows seller, buyer, line items, VAT breakdown, bank details and due date, and prints only the invoice, without menus or advertising. One point matters for your records: the PDF is a reading copy, not the original. Under the German GoBD rules as amended on 14 July 2025 the XML file must be kept, unchanged and for 8 years under section 14b of the VAT Act. You need not keep a PDF generated from it as well, as long as it carries no tax-relevant details of its own, such as posting or approval notes. Never delete the XML in favour of the PDF.
From data record to readable page
Anyone who opens an XRechnung in a text editor for the first time sees nested elements with names like cbc:PayableAmount or ram:GrandTotalAmount. These elements correspond to the fields of EN 16931: BT-1 for the invoice number, BT-27 for the seller, BT-115 for the amount due. A viewer translates them into a familiar invoice. It reads the file, detects the syntax, UBL or CII, and maps each element to its place in the layout.
The browser’s print function turns that into a PDF. In the print dialog choose “Save as PDF” as the destination; the tool prints only the invoice itself, without site navigation, ad spaces or forms. A4 format, margins and page breaks are set by the page. The official alternative is the viewer provided through ELSTER, which also produces a view.
What the PDF contains and what it does not
| Section | In the PDF | Note |
|---|---|---|
| Seller, buyer | yes | with address, tax number, VAT ID, contact |
| Line items | yes | quantity, unit, unit price, net amount, VAT rate |
| VAT and totals | yes | breakdown per VAT rate, amount due |
| Payment | yes | payment means, IBAN, payment terms |
| Attachments (BG-24) | name only | content stays in the XML |
| Logo, letterhead | no | not part of the invoice data |
Embedded attachments, such as a timesheet or a delivery note, sit in the XML as Base64 text. The viewer names them with file name and type but does not print them. If you need these documents, keep them together with the XML, because they belong to the invoice.
Retention: the XML, not the PDF
With the second amendment of the GoBD on 14 July 2025, the Federal Ministry of Finance clarified how hybrid and pure e-invoices are to be kept. Under paragraphs 119, 125 and 131 of the GoBD it is enough to keep the structured part. A view or PDF that only shows the same data need not be archived as well. It is different if the PDF carries details of its own that matter for tax, such as posting notes, account assignments or approvals: then it belongs in the archive too.
The period is 8 years under section 14b UStG and section 147(3) of the Fiscal Code. It starts at the end of the calendar year in which the invoice was issued. How long a given invoice must still be kept is shown by the small calculator:
Keep until
Keep until
31 December 2033
| What to keep | The XML file in its original format |
| PDF part of a ZUGFeRD invoice | Only if it adds tax-relevant information |
| Converting, e.g. to TIFF | The XML must not be lost |
| Keep machine-readable | Yes, for tax audits |
Typical reasons for needing the PDF
In practice many businesses need the PDF not for the tax office but for people: approval by a department head, a query to the supplier, passing it to a tax adviser who cannot yet read XML, or filing it with a project. The printed view works well for all of that. Mark approvals and notes so it stays clear which XML the PDF belongs to, ideally with the invoice number in the file name.
If you receive invoices regularly, the workflow is on receiving e-invoices and the archive rules on archiving e-invoices. For viewing without printing, the viewer is enough; the opposite direction is covered on converting a PDF to XRechnung.