Incoming e-invoices
Receiving XRechnung as a Kleinunternehmer
From 1 January 2025 every business established in Germany — Kleinunternehmer included — must be able to receive, read and archive a structured e-invoice under EN 16931. You do not have to issue one, but you do have to open what suppliers send. XRechnung is bare XML; Skrolla turns it into a readable page and a PDF in your browser.
What lands in your inbox
XRechnung is structured invoice data without a human-readable layer. In practice you see two syntaxes: UBL 2.1 and UN/CEFACT CII (often labelled XRechnung 3.x). Both carry seller, buyer, lines, tax breakdown and payment details in XML.
Your customer does not need your consent to send a structured invoice. A working email address can satisfy the receiving duty — but you still need a way to read the file.
What Skrolla does with the file
Drop the XML into the E-Rechnung reader. Skrolla parses it locally — nothing is uploaded — shows line items and totals, lets you download a plain PDF, and stores the original XML in a browser archive for retention.
The free tier includes three parsed E-Rechnungen per calendar month; Pro removes the cap. Counting happens in your browser, not on an account server.
- UBL and CII XRechnung, including credit notes where present
- Profile name taken from the specification identifier (BT-24), not guessed
- Amounts in integer cents; missing values show as — rather than 0.00
Issuing is a separate question
Kleinunternehmer remain exempt from issuing structured e-invoices under § 34a sentence 4 UStDV. Larger businesses face phased issuing deadlines from 2027/2028. Skrolla helps you read and archive incoming files; it does not generate XRechnung for outbound billing.
This page summarises public rules as Skrolla understands them for 2026. It is not tax or legal advice. When money or doubt is involved, ask a Steuerberater.
Three invoices and three E-Rechnungen per month are free. Pro removes the limits.