Compare · Factur-X vs XRechnung
Factur-X vs XRechnung: Hybrid PDF vs Pure XML for EU E-Invoicing
Factur-X embeds structured CII XML inside a PDF/A-3 container. XRechnung is pure XML — no PDF wrapper. Both are EN 16931 compliant and accepted under Germany’s B2B mandate. The choice depends on whether your recipients need a visual PDF or pure machine-to-machine data.
TL;DR
- Use Factur-X if: When your recipients need a visual PDF alongside structured data, when you serve both French and German markets, or when your workflow depends on PDF review and approval.
- Use XRechnung if: When you’re sending pure machine-to-machine invoices via Peppol, invoicing German government entities, or when file size and processing speed matter.
- Use both if: Factur-X with XRechnung profile gives you both: a PDF wrapper for human readability plus German CIUS compliance. One file, both requirements met.
| Feature | Factur-X | XRechnung |
|---|---|---|
| File format | PDF/A-3 with embedded CII XML | Pure XML (UBL 2.1 or CII D16B) |
| Human readable | Yes — opens as a normal PDF | No — requires a viewer or renderer |
| XML syntax | CII D16B only | UBL 2.1 or CII D16B |
| Profile system | 6 profiles (Minimum through XRechnung) | Single specification with versioning |
| EN 16931 compliant | Yes (EN 16931 profile and above) | Yes |
| Country coverage | France + Germany + cross-border EU | Germany only |
| German B2G accepted | Yes (with XRechnung profile) | Yes (primary format) |
| German B2B accepted | Yes (EN 16931+ profiles) | Yes |
| Peppol delivery | Possible via CII syntax | Standard (UBL via Peppol BIS) |
| File size | Larger — includes PDF rendering + fonts | Smaller — pure structured data |
| Archival | PDF/A-3 compliant by design | Requires separate archival strategy |
Factur-X (identical to ZUGFeRD 2.x) is a hybrid e-invoice format. It embeds a structured CII D16B XML file (factur-x.xml) inside a PDF/A-3 document. Open it in Adobe Reader — you see a normal invoice. Feed it to an ERP — the XML gets extracted and processed automatically.
Factur-X defines six profiles: Minimum, Basic WL, Basic, EN 16931, Extended, and XRechnung. For EU mandate compliance, use EN 16931 or higher. The format is maintained jointly by the Franco-German FNFE-MPE consortium.
XRechnung is Germany’s national CIUS of EN 16931. It’s pure XML — no PDF, no visual representation, no embedded fonts. The file is structured data only, designed for machine-to-machine processing.
XRechnung supports both UBL 2.1 and CII syntaxes. It adds 26 German-specific rules (BR-DE-01 through BR-DE-26) including Leitweg-ID requirements for government invoicing, mandatory seller contact details, and specific payment means codes. Maintained by KoSIT.
Hybrid vs. pure XML
Cross-border vs. Germany-only
XML syntax
Factur-X
- Recipients need a visual PDF for human review or approval
- You invoice in both France and Germany
- Your archival workflow requires PDF/A-3 documents
- You’re transitioning from PDF-based workflows and need a bridge format
XRechnung
- Invoicing German government via Peppol (XRechnung is the standard)
- Pure machine-to-machine B2B where no human reads the invoice
- File size and processing speed are priorities
- You’re already on UBL/Peppol and don’t need a PDF layer
Yes. Factur-X with the XRechnung profile gives you a PDF wrapper with XRechnung-compliant CII XML inside. The PDF provides human readability; the XML meets German CIUS rules. This is accepted by German government portals that require XRechnung. You get both visual representation and full compliance in one file.
Check compliance against EN 16931, German CIUS rules, and Peppol rules.
Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.
Frequently Asked Questions
- Can I use Factur-X for German government invoicing?
- Yes — if you use the XRechnung profile. Factur-X with XRechnung profile produces a PDF/A-3 file with CII XML that passes all BR-DE-* validation rules. German government portals accept this.
- Which format is better for cross-border invoicing?
- Factur-X — it works in France, Germany, and any EN 16931-compatible country. XRechnung is Germany-specific. For pan-European coverage via Peppol, consider Peppol BIS 3.0 (UBL) as a third option.
- Can one file be both Factur-X and XRechnung?
- Yes. A Factur-X file using the XRechnung profile is simultaneously a valid Factur-X invoice and an XRechnung-compliant invoice. The PDF/A-3 container doesn’t affect the XML validity.
- Which ERPs support each format?
- Most German ERPs (SAP, DATEV, Lexware) support both. SAP has native XRechnung export and ZUGFeRD/Factur-X generation. DATEV supports ZUGFeRD natively. Check our ERP integration guides for specific configurations.