Why your Mac only shows source code
An XRechnung is not a file to look at. It holds the invoice as structured XML data, so the recipient’s accounting software can take it over without retyping. There is no layout, no fonts and no logo in it.
That is why opening one on a Mac is underwhelming:
- Preview does not open XML files.
- Quick Look (press Space) and TextEdit show the source, with elements like
<ram:SellerTradeParty>. - A browser shows the same structure, sometimes slightly indented.
Every detail is in the file, but spread over dozens of elements. Picking out amounts, tax rates and line items takes time and invites mistakes.
ZUGFeRD is different. It is a PDF that Preview opens as usual, with the invoice data embedded as an XML file. According to the BMF letter of 15 October 2025, that XML file is the invoice that counts. If the PDF differs from the data, the data prevail. The guide XRechnung vs. ZUGFeRD explains the two formats.
What you need to read it
A workable approach has three properties:
- It shows the data as an invoice, with sender, recipient, line items, tax and total.
- It checks the file against the rules of EN 16931. The BMF letter of 15 October 2025 recommends validating the e-invoices you receive.
- It leaves the original untouched. The view is only a rendering.
There are web services where you upload an XRechnung and get a readable version back. In doing so you hand your vendors’ invoice data to a third party. That may do for the occasional case. If you receive e-invoices regularly, an app on your own Mac that also takes the invoice over as an expense serves you better.
What to check
The BMF distinguishes three kinds of error:
- Format errors: the file is technically not a valid e-invoice. It then counts as an other invoice, and you ask the sender for a new one.
- Business rule errors: a rule of the standard is broken, for example in totals or codes. The file is still an e-invoice. If the details required by § 14 UStG are complete and correct, the input tax deduction usually stays intact.
- Content errors: such as a wrong tax rate or a wrong VAT ID. Until a corrected invoice arrives, the input tax deduction is at risk.
Apart from the technical check, look at every invoice the usual way: are the service, the amount and the service date right? Which details an invoice needs is in invoice requirements.
Keeping it the right way
For an e-invoice the XML file is the original. According to the BMF letter of 15 October 2025, you keep it unchanged in its original format so it stays machine-readable. A printout or a PDF of it is not enough. Invoices are kept for eight years (§ 14b (1) UStG). More in the guide on retention periods.
In practice: do not open the file in an editor and do not save it from TextEdit, because even a line break changes it. The safest way is an app that archives the file on import and only shows you a view of it.
How to handle a faulty invoice in your particular case is a question for your tax advisor if in doubt.