E-invoicing · 7 min read
Received an E-Invoice? How to Open, Validate, Pay and Archive XRechnung and ZUGFeRD
Since 1 January 2025, every business in Germany must be able to receive e-invoices from other businesses. In practice, that means an email arrives with an .xml file nobody can read, or a PDF that claims to be a ZUGFeRD invoice. Before you book or pay it, four questions matter: is it really an e-invoice, what does it say, is it correct, and which file do you keep?
This guide walks through those steps with Toolula's E-Invoice Reader & Validator, which runs in your browser, so the invoice is never uploaded. Status: November 2026; this is practical guidance, not tax advice.
Step 1: Is it really an e-invoice?
An e-invoice is an invoice in a structured electronic format that follows the European standard EN 16931. In Germany that is usually an XRechnung, a pure XML file in UBL or CII syntax, or a ZUGFeRD / Factur-X file, a PDF with the same kind of XML embedded inside it.
A PDF without embedded XML is not an e-invoice, however official it looks. Neither are ZUGFeRD files in the profiles MINIMUM and BASIC WL: they carry no line items and fall short of EN 16931. During the transition period such invoices are still allowed as "other invoices", but they do not count as e-invoices.
- XRechnung (.xml, UBL or CII): an e-invoice
- ZUGFeRD / Factur-X with profile EN 16931, EXTENDED or XRECHNUNG: an e-invoice
- ZUGFeRD MINIMUM or BASIC WL: not an e-invoice
- PDF without embedded XML, scan or photo: not an e-invoice
Step 2: Open it without special software
Opened in a browser or text editor, an XRechnung shows only code, because it contains data, not a layout. Drop the file into the E-Invoice Reader instead. It reads UBL, CII and the XML embedded in ZUGFeRD and Factur-X PDFs, and lays the invoice out like a paper one: seller and buyer, invoice number and dates, line items, the VAT breakdown, totals and payment terms.
Under Syntax, the reader shows the format and the specification identifier (BT-24), which tells you the profile. If it finds no XML in a PDF, the file is an ordinary PDF and the questions from step 1 apply.
Step 3: Validate before you book or pay
An e-invoice can be technically well-formed and still wrong: totals that don't add up, a missing VAT ID, a missing buyer reference for public-sector invoices. The validator runs about 80 business rules from EN 16931 and XRechnung 3.0 on the XML and lists each problem with its rule ID and the field it concerns, such as BR-CO-15 for a total that does not match or BR-DE-15 for a missing buyer reference.
Errors mean the invoice breaks a rule and should be corrected; warnings are hints. Don't edit a supplier's e-invoice yourself. Send them the rule ID and field instead and ask for a corrected invoice. The check is a curated subset of the official KoSIT Schematron rather than the full set, so for a binding check before submitting to an authority, use the KoSIT validator as well.
Step 4: Pay, then keep the right file
Once the content is right, use Copy IBAN & amount or Show SEPA payment QR to pay without typing. For approvals or your tax adviser, Print / Export human PDF creates a readable PDF/A-3 copy with the original XML attached.
For tax purposes the structured file is the original invoice. Keep the XML, or the ZUGFeRD PDF with its embedded XML, unchanged and findable for the retention period, which in Germany is generally eight years for invoices. A printout or a converted PDF is a convenient copy, not a replacement.
Paper and plain PDFs that still arrive
Until the transition rules expire, some suppliers will keep sending paper or plain PDF invoices. Those still need to be filed in a way you can search and read later. Scan to Searchable PDF straightens the photo or scan and adds a text layer, and PDF to PDF/A turns the file into an archive format. Neither step makes it an e-invoice, but both make your archive consistent.
Frequently asked questions
Do I need special software to receive e-invoices?
No. An email inbox is enough as the receiving channel. To read and check the files, a viewer such as Toolula's E-Invoice Reader works in any current browser without installation.
Is a PDF invoice by email still allowed?
During the transition, yes: until the end of 2026 for everyone, and until the end of 2027 for issuers whose prior-year turnover was at most 800,000 euros, provided the recipient agrees to a PDF. From 2028, invoices between domestic businesses must be e-invoices.
What should I do if an e-invoice fails validation?
Send the supplier the rule ID and field from the report and ask for a corrected invoice. Changing the XML yourself would alter the original document.
Which file do I have to keep?
The structured file: the XRechnung XML, or the ZUGFeRD PDF including its embedded XML, unchanged. A readable PDF copy is useful, but it does not replace the original.
Is my invoice uploaded when I check it?
No. The file is read and validated in your browser tab; there is no server that receives it.