XRechnung vs. ZUGFeRD: the difference
Both are compliant e-invoices — but built for different recipients. When you need which format.
by Torsten Link · Last reviewed: July 10, 2026
XRechnung and ZUGFeRD are the two e-invoice formats common in Germany. Both implement the European standard EN 16931 and are therefore both valid e-invoices — the difference lies in how the invoice data is packaged and who can best process it.
01What is an XRechnung?
An XRechnung is a pure XML data set under EN 16931 — structured data made for machines, not for people to look at. It is the binding standard of German public administration: anyone invoicing federal, state or municipal bodies cannot avoid it. Because the file contains no readable layout, the recipient needs software that displays and validates the XML content. The advantage: the data is unambiguous and can be processed fully automatically.
02What is ZUGFeRD and how does it differ?
ZUGFeRD is a hybrid format: a normal PDF invoice (PDF/A-3) into which the structured data is additionally embedded as XML. Your customer sees a familiar, readable invoice, while their software automatically reads the embedded data. ZUGFeRD thus combines both worlds and is ideal in B2B — including for recipients who don't yet have pure XML processing. Factur-X is the technically equivalent French counterpart.
03Which format do I need for which recipient?
As a rule of thumb: XRechnung for public authorities (B2G), ZUGFeRD for business customers (B2B) — or XRechnung if the customer explicitly requires it. For private customers (B2C) the classic invoice still suffices. Internationally, further equivalent formats come into play: Factur-X in France, FatturaPA in Italy. What matters is not the format name but that the invoice meets the requirements of the respective recipient and country.
04Do I have to choose between XRechnung and ZUGFeRD?
No — modern software generates both formats from the same invoice. You enter the invoice once, choose the recipient, and the right format is produced in the background, including validation against EN 16931 so the invoice isn't rejected for formal errors. That makes the format question a setting rather than a decision — and you can output the same transaction as an XRechnung or ZUGFeRD depending on the customer.
05Which format should my business choose?
It depends on the recipient. For public-sector clients (federal, state, municipal), XRechnung is often explicitly required. In B2B, ZUGFeRD or Factur-X is usually the more convenient choice, because your customer also gets the visible PDF and doesn't need special software to read the XML. In the end, what matters is not that you commit to one format, but that your invoicing software can produce both in a standard-compliant way and picks the right one per recipient for you.
| XRechnung | ZUGFeRD / Factur-X | |
|---|---|---|
| Structure | Pure XML file | PDF/A-3 with embedded XML (hybrid) |
| Human-readable | No — machine only | Yes — the PDF is visible, the XML sits inside it |
| Basis | EN 16931 (national CIUS) | EN 16931 from the “EN 16931”/Comfort profile up |
| Typical use | Invoices to public-sector clients (B2G) | B2B, when the recipient also wants to see the PDF |
| File extension | .xml |
The short version
XRechnung = pure XML for public bodies, ZUGFeRD = PDF with XML for B2B. Both meet EN 16931 — and with the right software you never have to commit.
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