The exchange of IDocs via XML files at the operating system level. The names of XML tags refer to the IDoc record types or IDoc segments.

XML is designed to be a self-descriptive Internet-enabled language. In contrast to HTML, tags can be defined here and recorded in a Document Type Definition. As a result, XML is extendible and corresponds in particular to the new definition of IDoc types concept. IDocs in XML format can be displayed immediately with the corresponding Internet browser. Electronic Commerce in particular uses XML, but classical EDI applications should also be XML compatible.