Side-by-Side Comparison
| Feature | XRechnung | ZUGFeRD |
|---|---|---|
| Format | Pure XML | Hybrid (PDF + embedded XML) |
| File Extension | .xml | |
| Human Readable | No (requires viewer) | Yes (standard PDF reader) |
| Machine Readable | Yes | Yes (XML embedded in PDF) |
| Required For | German B2G | German B2B (recommended) |
| Syntax Options | UBL or CII | CII only |
| EN 16931 Compliant | Yes | Yes (version 2.0+) |
| Peppol Compatible | Yes | Requires conversion |
What is XRechnung?
XRechnung (German for "X-Invoice") is Germany's official e-invoice format for public sector transactions. Developed by KoSIT (Coordination Office for IT Standards), it implements the European standard EN 16931 with additional German-specific rules.
Key characteristics:
- Pure XML data file (no visual component)
- Can use either UBL or CII syntax
- 21 additional German business rules beyond EN 16931
- Required for all federal government invoices since November 2020
Because XRechnung is pure data, you need specialized software or an XRechnung viewer to read it in human-friendly format.
What is ZUGFeRD?
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format that combines a standard PDF with embedded XML data.
Key characteristics:
- PDF/A-3 file with XML attachment
- Human readable (open in any PDF viewer)
- Machine readable (extract XML for processing)
- Multiple profiles: Basic, Comfort, Extended, XRechnung
- Uses CII syntax only
The genius of ZUGFeRD: your customer can read the PDF like a normal invoice, while their accounting software automatically extracts the structured data.
Key Differences Explained
1File Format and Readability
XRechnung produces a pure XML file. If you open it in a text editor, you'll see code. To view it as a formatted invoice, you need an XRechnung viewer or accounting software.
ZUGFeRD produces a PDF that looks like a normal invoice. The XML data is embedded as an invisible attachment. Open it in Adobe Reader, and you see a professional invoice. Import it into your ERP, and the system extracts the XML.
Winner: ZUGFeRD for ease of use; XRechnung for pure automation.
2Syntax (UBL vs CII)
The EU standard EN 16931 allows two syntaxes: UBL (Universal Business Language) and CII (Cross-Industry Invoice, UN/CEFACT).
XRechnung supports both. Most implementations use UBL because it's more common internationally and is the basis for Peppol BIS.
ZUGFeRD uses CII only. This is the same syntax as Factur-X (the French equivalent), making Franco-German trade easier.
Winner: XRechnung for flexibility; ZUGFeRD for Franco-German compatibility.
3Target Use Case
XRechnung was designed specifically for B2G (Business-to-Government) transactions. It's mandatory for invoicing German federal authorities and most state governments.
ZUGFeRD was designed for B2B (Business-to-Business) but expanded to cover B2G with the XRechnung profile. It's the most common format for German private sector e-invoicing.
Winner: XRechnung for government; ZUGFeRD for everything else.
When to Use XRechnung
- Invoicing federal German government — It's mandatory
- Invoicing state governments — Most require it (check specific state)
- Your customers require it — Some large enterprises mandate XRechnung
- Sending via Peppol — XRechnung (UBL) integrates seamlessly
- Full automation is the goal — No PDF overhead
When to Use ZUGFeRD
- You need human-readable invoices — Customers can open in any PDF reader
- Diverse customer base — Works for B2B and B2G
- Gradual transition from PDF — Familiar format for recipients
- Trading with France — ZUGFeRD = Factur-X (same format)
- Internal archiving — PDF is easy to store and retrieve
Can You Use Both?
Yes—and this is the recommended approach.
ZUGFeRD version 2.1.1 and later includes an "XRechnung" profile. When you create a ZUGFeRD invoice with this profile, it's fully compliant with XRechnung requirements.
This means:
- Create one invoice format
- Send to government as XRechnung-compliant
- Send to businesses as ZUGFeRD
- Keep human-readable PDF archive
Pro tip: Many accounting packages (Exact, DATEV, Lexware) can generate ZUGFeRD invoices with XRechnung profile automatically.
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