Glossary: key terms for e‑invoicing in Germany

This glossary explains common terms around electronic invoicing in Germany in short, practical definitions.

E‑invoice

An invoice in a structured electronic format that can be processed automatically by accounting/ERP systems. In Germany, this often relates to formats like XRechnung and ZUGFeRD.

ZUGFeRD

A format that combines a human‑readable PDF invoice with embedded structured invoice data.

XRechnung

A standardized XML format for electronic invoices, widely used in public sector contexts in Germany.

EN 16931

European standard defining core invoice requirements and a data model. Many national implementations align with it.

GoBD

German principles for proper electronic record‑keeping and data access. Practically relevant for traceability, orderliness, immutability, and retention of digital records.

GoBD compliance

Not a single feature, but the combination of software capabilities and your processes (corrections, archiving, permissions, process documentation).

Process documentation

Documentation of the systems and workflows used (invoice creation, sending, archiving, backups). Often important in audit situations.

Immutability

Expectation that relevant records are not silently overwritten and that corrections are traceable.

Archiving

Organized, complete, and retrievable retention of invoices and business documents for the required retention period.

Retention period

The required time span for keeping business records. Applies to digital invoices and related documents.

Audit trail

A traceable history of changes (who did what when). Helps with auditability.

Cancellation

A formal correction mechanism to cancel an invoice, often paired with a corrected replacement invoice.

Credit note

A document and/or method used for corrections, depending on context. The important part is a consistent, traceable process.

Mandatory invoice fields

Legally required fields on invoices (invoice number, dates, service, totals, tax details). Exact requirements vary by case.

Rounding

Small rounding differences can trigger validation issues. Consistency between PDF display and structured data matters.

Validation

A check that a structured invoice matches syntax and business rules. Important for recipient processing.

Peppol

A network and set of standards for exchanging electronic documents (including invoices). Relevant in some scenarios.

Leitweg‑ID

An identifier used in German public sector invoicing for routing/assignment (depending on authority). Often relevant for XRechnung.

Recipient requirements

The recipient’s requirements (format, transmission channel, additional fields). Often the key factor in choosing a format.

Offline‑first

Design principle where data is primarily processed/stored locally; internet is not required. Can improve availability and privacy.

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