XRechnung vs ZUGFeRD: German E-Invoice Formats Explained (EN 16931, Factur-X)

If you invoice customers in Germany, you will soon hear two names: XRechnung and ZUGFeRD. Both are e-invoice formats that meet the European standard EN 16931, and both are accepted under the German e-invoicing rules. The main difference: XRechnung is a pure XML file, while ZUGFeRD is a PDF with the same kind of XML data embedded inside. This guide explains how each format works, how they relate to Factur-X, and which one you should use.

What counts as an e-invoice in Germany?

In Germany, an e-invoice (E-Rechnung) is an invoice issued, sent and received in a structured electronic format that allows automatic processing. The format must comply with EN 16931, the European standard for electronic invoicing, or be agreed between the parties and allow the same data to be extracted correctly.

A normal PDF invoice is not an e-invoice in this sense, even if you send it by email. It is classed as an “other invoice” (sonstige Rechnung). German businesses must be able to receive e-invoices since 1 January 2025, and the obligation to issue them for domestic B2B transactions is being phased in until 2028. You can find the dates and exemptions in our guide to the German e-invoicing mandate.

What is XRechnung?

XRechnung is the German national specification of EN 16931 (a so-called CIUS, Core Invoice Usage Specification). It is published by KoSIT, the coordination office for IT standards of the German federal states. An XRechnung is a pure XML file without a visual layout. Software reads it automatically; people need a viewer to display it.

• Syntax: XRechnung can be written in two XML syntaxes, UBL (Universal Business Language) or UN/CEFACT CII (Cross Industry Invoice). Both carry the same business information.
• Public sector: XRechnung is the standard format for invoices to German public authorities (B2G). Federal authorities have required e-invoices from their suppliers since November 2020; the federal states have their own rules.
• Leitweg-ID: For invoices to public authorities, you usually need the buyer reference called Leitweg-ID (routing ID). The authority gives you this ID, and it goes into the buyer reference field of the invoice.
• Extra rules: XRechnung adds German business rules to EN 16931, for example that certain contact details of the seller must be present.

Received an XRechnung and cannot open it? Read how to open and read an XRechnung.

What is ZUGFeRD?

ZUGFeRD is a hybrid e-invoice format developed by FeRD, the German Forum for Electronic Invoicing. A ZUGFeRD invoice is a PDF/A-3 file with an XML file (in CII syntax) embedded inside it. People open it like any PDF, and accounting software reads the XML data. The name stands for “Zentraler User Guide des Forums elektronische Rechnung Deutschland”.

ZUGFeRD comes in several profiles. A profile defines how much data the XML contains:

• MINIMUM and BASIC WL: contain only header data. According to the German Federal Ministry of Finance (BMF letter of 15 October 2024), they do not count as e-invoices in Germany.
• BASIC: includes invoice lines and covers simple invoices.
• EN 16931 (formerly COMFORT): covers the full European core invoice. This is the usual choice for B2B invoices.
• EXTENDED: adds fields beyond EN 16931 for more complex cases.
• XRECHNUNG: embeds XML that follows the XRechnung rules, so the PDF also meets the German national specification.

For use as an e-invoice in Germany, choose BASIC or higher, in ZUGFeRD version 2.0.1 or later. The current release is ZUGFeRD 2.3.

ZUGFeRD and Factur-X: one standard, two names

Factur-X is the French name for the same hybrid standard. Since ZUGFeRD 2.1, FeRD and the French FNFE-MPE publish it together: ZUGFeRD 2.3 and Factur-X 1.07 are technically identical. A ZUGFeRD invoice in the EN 16931 profile is therefore also a valid Factur-X invoice, which is useful if you have customers in both Germany and France.

XRechnung vs ZUGFeRD at a glance

                      XRechnung                 ZUGFeRD / Factur-X
File type             XML only                  PDF/A-3 with embedded XML
Readable by people    Only with a viewer        Yes, like any PDF
XML syntax            UBL or CII                CII
Standard              EN 16931 + German rules   EN 16931 (profile BASIC or higher)
Published by          KoSIT                     FeRD (with FNFE-MPE)
Typical use           Public sector (B2G)       B2B, international customers
Valid in Germany      Yes                       Yes, except MINIMUM and BASIC WL

Which format should you use?

• Invoices to German public authorities: use XRechnung, with the Leitweg-ID, unless the authority accepts another format. Check the requirements of the specific authority or portal.
• B2B invoices within Germany: both formats are valid. ZUGFeRD is often easier for small customers because they can still read the PDF. Larger companies with automated accounts payable may prefer XRechnung. Ask your customer which format their system processes.
• Customers outside Germany: ZUGFeRD / Factur-X is usually the practical choice, because every recipient can open the PDF, even without e-invoicing software. Other countries may have their own requirements, so check the rules in your customer’s country.

You do not have to choose only one. Good invoicing software creates both formats from the same invoice data, so you can send each customer the format they need.

What about Peppol?

Peppol is not an invoice format but a network for exchanging e-documents between businesses and public bodies. An XRechnung can be sent through Peppol, and the German federal invoice portals accept Peppol among other submission channels. For B2B invoices in Germany, there is no required transmission channel: email is allowed, as long as the invoice itself is in a valid structured format.

Common mistakes

• Sending a ZUGFeRD file in the MINIMUM or BASIC WL profile and treating it as an e-invoice.
• Missing the Leitweg-ID on invoices to public authorities.
• Totals in the PDF that do not match the totals in the embedded XML.
• Missing VAT ID, payment details or seller contact data required by the business rules.

You can check a file against the official rules with our free XRechnung and ZUGFeRD validator. To see what the XML looks like inside, read our German e-invoice example.

How XRechnungs.de supports both formats

XRechnungs.de is a web application for creating e-invoices in Germany. You enter your invoice once and export it as XRechnung, ZUGFeRD or Factur-X according to EN 16931. Existing PDF invoices can be converted with the PDF to XRechnung / ZUGFeRD converter, which includes text recognition (OCR) for scanned documents; see also how to convert a PDF invoice. The viewer and the validator are free and work without an account. Your data is hosted in the EU, and you can manage several companies in one account.

FAQ: XRechnung and ZUGFeRD

What is the difference between XRechnung and ZUGFeRD?

XRechnung is a pure XML file based on EN 16931 with additional German rules. ZUGFeRD is a PDF/A-3 file with embedded XML, so people can read it as a PDF and software can process the data. Both are valid e-invoices in Germany if the ZUGFeRD profile is BASIC or higher.

Is a PDF invoice an e-invoice in Germany?

No. A PDF without structured data is an “other invoice”. Only structured formats such as XRechnung or ZUGFeRD (from profile BASIC) count as e-invoices.

Is Factur-X the same as ZUGFeRD?

Yes. Factur-X is the French name of the same hybrid standard. ZUGFeRD 2.3 and Factur-X 1.07 are technically identical.

Do German public authorities accept ZUGFeRD?

XRechnung is the standard format for the public sector. Some portals also accept other EN 16931 formats, such as ZUGFeRD in the EN 16931 or XRECHNUNG profile. Check the requirements of the authority you invoice.

Which ZUGFeRD profiles are not valid as e-invoices?

MINIMUM and BASIC WL. According to the BMF letter of 15 October 2024, they do not contain enough data to count as e-invoices in Germany.

Conclusion

XRechnung and ZUGFeRD are two ways to send the same EN 16931 invoice data. Use XRechnung for German public authorities, and use ZUGFeRD or Factur-X when your customers still want to read a PDF. The safest approach is software that produces both and checks them before sending.

Next step: try XRechnungs.de free for 14 days – up to 50 documents, no credit card required. Plans are listed on the pricing page.