XRechnung or ZUGFeRD — what’s the difference?
As of:
Both are e-invoice formats compliant with the European standard EN 16931. The key difference: XRechnung is a pure XML file without a visual layout, while ZUGFeRD is a PDF with an embedded XML file — readable for people as usual and machine-readable at the same time.
This article is general information, not legal or tax advice.
Comparison
| XRechnung | ZUGFeRD | |
|---|---|---|
| Structure | pure XML | PDF with embedded XML (hybrid) |
| XML syntax | UBL or CII | CII |
| Human-readable | only with a viewer or software | yes, as PDF |
| Typical use | invoices to public authorities | invoices between businesses |
XRechnung
XRechnung is the German standard for invoices to public administration. It adds national rules to EN 16931 — for example a mandatory buyer reference (for authorities: the Leitweg-ID) and seller contact details. Since it has no layout, recipients without accounting software need a viewer.
ZUGFeRD
ZUGFeRD is a hybrid format: the PDF shows the invoice as usual, and the embedded XML contains the same data in structured form. From version 2 it is identical to the French Factur-X. Only certain profiles qualify as an e-invoice — MINIMUM and BASIC WL do not.
Which should you choose?
- Invoices to authorities: usually XRechnung, submitted via the relevant portal.
- Invoices to businesses: ZUGFeRD is often easiest because every recipient can read the PDF. XRechnung is equally valid.
- If unsure, ask your customer what their software handles best.
You can create both formats for free with the e-invoice generator.