E-invoicing guide
XRechnung or ZUGFeRD? The difference, and which one to send
Both formats implement the European standard EN 16931 and both are valid e-invoices in Germany. They differ in whether a person can read the invoice without special software, and in who asks for them.
The difference in two sentences
XRechnung is a pure XML file: invoice number, amounts, lines and bank details are structured data, readable for software and, for people, only through a viewer.
ZUGFeRD is a PDF with the same data embedded as XML: people see the familiar invoice, accounting software reads the XML. Both implement EN 16931 and both are valid between businesses.
XRechnung and ZUGFeRD compared
| Feature | XRechnung | ZUGFeRD |
|---|---|---|
| Structure | XML file only | PDF/A-3 with an embedded XML file |
| Data syntax | UBL 2.1 or UN/CEFACT CII | UN/CEFACT CII |
| Readable without software | no, the XML needs a viewer | yes, any PDF viewer opens it |
| Maintained by | KoSIT for the German IT Planning Council | FeRD, the German e-invoicing forum, together with France as Factur-X |
| Current version | 3.0, in force since 1 February 2024 and until at least 31 July 2027; a preview of 4.0 appeared in September 2026 | 2.5.2, published in August 2026; valid as an e-invoice from 2.0.1 |
| Profiles | one specification (CIUS) of EN 16931 with an extension | MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED, XRECHNUNG; MINIMUM and BASIC WL are not e-invoices |
| Public authorities | the standard foreseen by the federal ordinance, with Leitweg-ID | allowed where the standard follows EN 16931 and the portal accepts it |
| Between businesses | valid | valid |
Versions according to KoSIT (xeinkauf.de) and FeRD (ferd-net.de) at the review date; validity according to section 14(1) UStG and the Ministry of Finance circular of 15 October 2025.
Which one to send
- German public authority: XRechnung, with the authority's Leitweg-ID as buyer reference (BT-10). The ID usually comes with the order; its check digits can be checked beforehand (in German).
- Business customer without a preference: ZUGFeRD in the EN 16931 profile is convenient because the customer can read it without e-invoicing software. XRechnung is equally valid.
- Business customer with a preference: whatever they ask for. Much accounting software reads both.
Within the German mandate, an e-invoice in an EN 16931 format needs no consent from the recipient (section 14(1) sentence 5 UStG), so anyone receiving e-invoices in Germany should be able to read both.
Converting between the formats
Because both implement the same standard, the core data converts without loss: parties, lines, VAT, totals and payment details. The e-invoice converter reads either format into one model and writes it in the other syntax, listing anything it does not carry over. With the ZUGFeRD PDF tool a CII file and the invoice PDF become a ZUGFeRD invoice. Both tools have a German interface; the English overview translates its terms.
Frequently asked questions
What is the difference between XRechnung and ZUGFeRD?
XRechnung is an XML file only; ZUGFeRD is a PDF with the XML embedded. Both implement the European standard EN 16931 and are valid e-invoices in Germany; ZUGFeRD can also be read without special software.
Which format do German authorities require?
The federal E-Invoicing Ordinance foresees XRechnung; another standard that follows EN 16931 is allowed (section 4 ERechV). The invoice needs the authority's Leitweg-ID.
Is ZUGFeRD the same as Factur-X?
Since version 2.0 ZUGFeRD and Factur-X are technically identical: a PDF/A-3 with embedded CII XML, defined jointly by Germany and France.
Sources
- ยง 14 UStG (German VAT Act), issuing invoices in German
- Federal Ministry of Finance, circular of 15 October 2025 on mandatory e-invoicing in German; revises the circular of 15 October 2024
- E-Invoicing Ordinance of the Federation (ERechV) in German
- XRechnung versions and bundles (KoSIT) in German
- ZUGFeRD standard and downloads (FeRD) in German; English information package available
Tools for the job
- E-invoicing in Germany the tools and a glossary of their German terms
- Germany's e-invoicing mandate who has to issue e-invoices, and from when
- Convert an e-invoice between XRechnung and ZUGFeRD (in German)
- Create a ZUGFeRD PDF embed the XML into the invoice PDF (in German)