Compare · XRechnung vs ZUGFeRD
XRechnung vs ZUGFeRD: Which German E-Invoice Format Do You Need?
XRechnung is a pure XML format required for German government invoicing, while ZUGFeRD is a hybrid format combining PDF and XML that works for both business and government transactions. Both comply with the European standard EN 16931, but they serve different purposes.
TL;DR
XRechnung: pure XML (UBL or CII), mandatory for German B2G, no visual layer. ZUGFeRD: PDF/A-3 with embedded CII XML, serves both human and machine readers. Use ZUGFeRD with the XRechnung profile to cover both B2G and B2B from a single output.
| 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 |
XRechnung is Germany's mandatory B2G e-invoice format — a pure XML file (UBL or CII) implementing EN 16931 plus 21 German-specific business rules. No visual layer: it requires a viewer or ERP import to read.
ZUGFeRD is a hybrid PDF/A-3 format with embedded CII XML. Recipients open it as a normal PDF; accounting systems extract the structured data automatically. Profiles range from Basic to Extended, with a dedicated XRechnung profile for B2G compliance.
File 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.
Syntax (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.
Target 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.
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
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
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.
Upload your invoice and we'll detect the format automatically.
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 convert XRechnung to ZUGFeRD?
- Yes. Since both are EN 16931-compliant, conversion is straightforward. XRechnung (XML) can be embedded into a PDF to create ZUGFeRD. Use our converter tool or most ERP systems have this built in.
- Which format do I need for the 2025 mandate?
- The German B2B mandate requires EN 16931 compliance, not a specific format. Both XRechnung and ZUGFeRD qualify. Most businesses choose ZUGFeRD for its flexibility.
- Is ZUGFeRD accepted by German government?
- Yes, if it uses the XRechnung profile (ZUGFeRD 2.1.1+). The government portals (ZRE, OZG-RE) accept ZUGFeRD with XRechnung profile alongside pure XRechnung files.
- What's the relationship with Factur-X?
- ZUGFeRD and Factur-X are technically identical formats maintained by a Franco-German partnership. ZUGFeRD is the German name; Factur-X is the French/international name. Same specification, same file format.
- Do I need both for different customers?
- Not if you use ZUGFeRD with XRechnung profile. This single format works for government (as XRechnung) and businesses (as ZUGFeRD). It's the "one format to rule them all" for Germany.