Extensible Markup Language (XML) is a digital file format that is used for encoding data and exchanging it between computer systems. XML documents consist of tagged elements and attributes that define the data's structure and meaning. Significantly, in XML documents these elements are both human-readable and machine-readable.
XRechnung is an electronic invoicing standard used in Germany for exchanging invoices between businesses and public authorities. It is based on the European standard EN 16931 and facilitates the structured exchange of invoice data in a machine-readable format.