Expert knowledge for digital decisions
What is the difference between XRechnung and ZUGFeRD?
Short answer
XRechnung
An XML file following the German XRechnung standard – a specification of the European EN 16931 standard. Without suitable software, it is practically unreadable for humans. This is not a flaw, but its purpose: it is intended for machine processing.
In public administration (B2G), XRechnung is the common standard in Germany.
ZUGFeRD
A PDF/A-3 file with embedded XML. When opened, it shows a normal invoice; software reads the structured data.
The profile is important: ZUGFeRD has multiple expansion stages. Only from the EN 16931 profile (formerly "Comfort") are all legally required data included. The simpler profiles BASIC-WL and MINIMUM do not meet the requirements.
Which format to choose?
| Situation | Recommendation |
|---|---|
| Invoices to authorities | XRechnung |
| Recipients with varying capabilities | ZUGFeRD from EN 16931 profile |
| Fully automated processing on both sides | XRechnung |
| Recipient wants to view the invoice | ZUGFeRD |
In practice, many companies prefer ZUGFeRD because the same file can be processed by machines and also read by humans.
Related formats
Factur-X is the French counterpart to ZUGFeRD and technically largely identical. Peppol BIS Billing is used for cross-border exchange via the Peppol network.
Key facts
- XRechnung
- Pure XML, for software, standard in public administration
- ZUGFeRD
- PDF/A-3 with embedded XML, for humans and software
- Caution with ZUGFeRD
- Only from EN 16931 profile legally compliant
Sources
All external claims are backed by traceable sources.-
01
Fragen und Antworten zur obligatorischen E-Rechnung ab 1. Januar 2025 Bundesministerium der Finanzen
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02
§ 14 UStG – Ausstellung von Rechnungen Bundesministerium der Justiz