E-invoice test corpus (XRechnung)

Synthetic XRechnung 3.0 invoices in UBL and CII with machine-readable ground truth, checked against the official KoSIT validator. Free to use under CC0.

Download corpus (tar.gz, 214 KB)

314 files
40 valid
274 invalid
135 rules

What is included

40 valid invoices from 20 scenarios (credit note, early payment discount, reverse charge, small business exemption, mixed VAT rates, allowances and charges, foreign currency, Leitweg-ID, partial and final invoices, direct debit, card payment, intra-community supply, export and more).
274 invalid invoices: each one is a valid invoice with one targeted change that breaks a specific rule (BR-DE-*, BR-*, BR-CO-*, VAT category rules, code lists, decimals, schema errors).
A .expected.json file per invoice with the expected verdict, error codes, warnings and the validator messages, plus manifest.csv and index.json.

Checked against the KoSIT validator

KoSIT validator: 1.6.3
XRechnung configuration: 2026-08-31
XRechnung standard: 3.0.2
EN 16931 Schematron: 1.3.16
XRechnung Schematron: 2.6.0

The build fails if any file does not produce exactly the expected result; automated tests repeat the check on every change.

Synthetic data

All companies, people, addresses and identifiers are fictitious. This is a technical format check, not tax or legal advice. Data: CC0 1.0. Generator: MIT, included in the archive under generator/. The pages Prüfregeln, Szenarien and Nutzung are in German.