Summary · 2026-10-12
How to open and read an XRechnung (German e-invoice XML)
Since 1 January 2025 every business in Germany must be able to receive e-invoices – and a growing number of suppliers send them. An XRechnung arrives as a plain .xml file; a ZUGFeRD invoice arrives as a PDF with that XML attached inside.
Ways to read the file
- ZUGFeRD PDF: open it in any PDF reader. The attachments panel shows the embedded XML (usually
factur-x.xml). Remember that the XML, not the PDF image, is the legally decisive content. - ELSTER “E-Rechnung ansehen” (elster.de/eportal/e-rechnung): the tax administration’s free viewer for XRechnung XML, no account needed; the file is uploaded to ELSTER for display.
- Quba Viewer (quba-viewer.org): free open-source desktop viewer for XRechnung and ZUGFeRD on Windows, Mac and Linux – the file stays on your computer.
- Inside your spreadsheet: E-Rechnung für Excel and E-Rechnung für Sheets have an Incoming tab that renders XML or ZUGFeRD files readably and adds them to an “Eingangsrechnungen” table, with a DATEV export for your accountant. In the Excel add-in this keeps working after the trial without a license.
What to check
Mandatory details under § 14 (4) UStG (names, addresses, VAT id, invoice number, date, items, amounts per tax rate, tax amount or exemption note); whether the file is a valid EN 16931 format at all (a format error means it is not an e-invoice and input VAT deduction is at risk – BMF letter of 15 Oct 2025); and whether the amounts match your order. Archive the original XML unchanged for 8 years (§ 14b UStG) – a printout is not enough.
General information, not tax or legal advice. Sources: German VAT Act (UStG), UStDV and the BMF FAQ on e-invoicing, as of 2026-10-12.