It is based on the XRechnung standard, version 2.2.0. The ZUGFeRD invoice in version 2.2.0 Profile XRECHNUNG is only supposed to be generated as an XML file and transmitted and submitted via the various transmission channels of the ZRE or OZG-RE (email, upload, web service via Peppol).
Suppliers to the Federal Government thus have another option for creating e-invoices, which meet the requirements of the European standard for electronic invoicing (EN 16931), the Federal Government’s Regulation on Electronic Invoicing (E-RechV) and the Federal Government’s terms of use for the invoice submission platforms.
New XRechnung version 2.3.1 available
From 1 August 2023, you should use XRechnung version 2.3.1 to send your externally created electronic invoices via the ZRE and OZG-RE invoice submission portals.