XRechnung vs ZUGFeRD: Which German E-Invoice Format Should You Use?

Germany's two dominant e-invoice formats solve the same problem in different ways. XRechnung is a pure structured XML file built for machine processing. ZUGFeRD is a hybrid: a normal, human-readable PDF with the same structured XML embedded inside. Both can comply with EN 16931, so the choice usually comes down to who is receiving your invoice.

XRechnung: the pure XML standard

XRechnung is the German Core Invoice Usage Specification (CIUS) of EN 16931, maintained by KoSIT, the coordination office for IT standards. An XRechnung file is XML only: there is no visual layout, no logo, no page design. It can be expressed in either of the two syntaxes permitted by EN 16931, UN/CEFACT CII or UBL 2.1. The recipient's software renders or imports the data; a human never reads the raw file directly.

XRechnung is mandatory for invoices to German federal public-sector bodies and required or accepted by the states (Bundeslaender), usually submitted through portals such as ZRE or OZG-RE together with a Leitweg-ID that routes the invoice to the right authority.

ZUGFeRD / Factur-X: the hybrid PDF

ZUGFeRD embeds a structured XML file, factur-x.xml, inside a PDF/A-3 document. The result is one file that works both ways: a person can open and read the PDF as usual, and accounting software can extract the XML and process the invoice automatically. ZUGFeRD is technically identical to the French standard Factur-X, which is why the embedded file carries that name.

ZUGFeRD defines several profiles. For the German B2B mandate, the profile must contain the full EN 16931 data set: from version 2.0.1, the EN 16931 (COMFORT) and EXTENDED profiles qualify, while MINIMUM and BASIC-WL do not count as e-invoices under the mandate.

Which one do you need?

• Public sector client (Bund, and most Laender): XRechnung, usually via an invoice portal with a Leitweg-ID.
• B2B client with modern accounting software: either format works; ask if they have a preference.
• B2B client that is a small business without invoicing software: ZUGFeRD is the pragmatic choice, because they can still read the PDF while staying compliant.
• Client abroad: the domestic mandate does not apply, but Factur-X and EN 16931 formats are widely understood across the EU.

There is no legal ranking between the two for B2B. Both are structured e-invoices under EN 16931, and a recipient who must accept e-invoices cannot reasonably reject one for being XRechnung rather than ZUGFeRD or vice versa. In practice, matching your customer's workflow avoids friction.

Producing both from one invoice

Because both formats carry the same EN 16931 data, a good tool lets you enter the invoice once and export either file. The E-Rechnung app does exactly that on iPhone: one tap exports XRechnung XML in CII or UBL 2.1 syntax, or a ZUGFeRD/Factur-X PDF with the XML embedded. For the underlying standard both formats share, see what EN 16931 actually defines.

This article is general information, not tax or legal advice. If you are unsure which format a specific contract or authority requires, check the client's supplier guidelines or ask your Steuerberater.