ZUGFeRD or XRechnung? The differences explained
The most important difference between XRechnung and ZUGFeRD lies in their structure: XRechnung is a pure XML file without a visual part, while ZUGFeRD is a PDF file with an embedded XML data set. Both are based on the European standard EN 16931 and are permitted e-invoices in business between companies. For invoices to federal authorities, however, XRechnung is the format generally intended; ZUGFeRD is only accepted there in the XRECHNUNG profile and only as an XML file.
XRechnung and ZUGFeRD in brief
XRechnung is the German standard for electronic invoices. It is published by the Koordinierungsstelle für IT-Standards (KoSIT, Coordination Office for IT Standards) and implements EN 16931 with additional national rules, for example the requirement for a buyer reference (BT-10), which for public authorities is the Leitweg-ID. Technically, it is an XML file in UBL or CII syntax. The current version is 3.0.2.
ZUGFeRD stands for "Zentraler User Guide des Forums elektronische Rechnung Deutschland" (Central User Guide of the German Electronic Invoice Forum) and is developed by FeRD together with its French partner FNFE-MPE, where the format is called Factur-X. A ZUGFeRD invoice is a PDF/A-3 file with embedded XML in CII syntax. People read the PDF, programs read the XML. Read more about structure, versions and profiles in What is ZUGFeRD?.
ZUGFeRD combines a PDF with an embedded XML data set
The differences at a glance
| Feature | XRechnung | ZUGFeRD |
|---|---|---|
| File format | Pure XML file | PDF/A-3 with embedded XML |
| Human-readable | Only with a viewer or visualisation | Directly in any PDF reader |
| XML syntax | UBL or CII | CII |
| Publisher | KoSIT | FeRD, together with FNFE-MPE (Factur-X) |
| Profiles | One standard, optional extension | MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED, XRECHNUNG |
| Special German rules | Yes, for example the requirement for a buyer reference | Only in the XRECHNUNG profile |
| Typical use | Public authorities, automated invoice receipt | Invoices to businesses, including with manual checking |
Which ZUGFeRD profiles count as e-invoices
Not all ZUGFeRD is the same. The format has several profiles that differ in the scope of the XML data. According to the BMF (Federal Ministry of Finance) letter of 15 October 2025, ZUGFeRD from version 2.0.1 is one of the permitted e-invoice formats, with the exception of the MINIMUM and BASIC-WL profiles (BMF). These two profiles do not contain all invoice details in the XML and are therefore not e-invoices within the meaning of § 14 UStG (German VAT Act).
| Profile | Content | E-invoice under § 14 UStG |
|---|---|---|
| MINIMUM | Header data only, no line items | No |
| BASIC WL | Header data without line items | No |
| BASIC | Core details with line items | Yes |
| EN 16931 | Complete data model of the standard | Yes |
| EXTENDED | EN 16931 plus additional fields | Yes |
| XRECHNUNG | EN 16931 with the XRechnung rules | Yes |
So if you receive a ZUGFeRD invoice, you should pay attention not only to the format but also to the profile.
When public authorities require an XRechnung
The E-Rechnungsverordnung (ERechV, E-Invoicing Ordinance) applies to federal suppliers. Since 27 November 2020, invoices to federal authorities must generally be issued electronically, with exceptions such as direct contracts of up to 1,000 euros. Under § 4 ERechV, XRechnung is generally to be used for this. Another standard is only permitted if it complies with the European standard.
In practice, this means: the federal invoicing portals (ZRE and OZG-RE) accept ZUGFeRD in the XRECHNUNG profile, but only as a pure XML file, not as a hybrid PDF (e-rechnung-bund.de). A hybrid ZUGFeRD PDF, for example in the EXTENDED profile, does not meet this requirement, even if "ZUGFeRD is accepted" might suggest otherwise at first glance. Federal states and municipalities have their own rules and portals that differ in detail. If in doubt, ask the contracting authority and send an XRechnung. The article The federal invoicing portals explained simply explains how the federal portals work.
When ZUGFeRD is the better choice
In business between companies, both formats are permitted. ZUGFeRD has a practical advantage here: recipients who do not yet use e-invoicing software can read and check the PDF immediately. Those who process invoices automatically read the XML. It is important that both parts match. If the PDF and XML differ, according to the BMF letter the data in the structured part takes precedence.
XRechnung plays to its strengths when the recipient processes invoices automatically anyway, for example via an ERP or the Peppol network. Large companies and corporate groups often specify the desired format in their supplier guidelines.
A simple rule of thumb:
- Public authority as recipient: XRechnung.
- Business without specific requirements: ZUGFeRD in the EN 16931 or EXTENDED profile, because the PDF remains immediately readable.
- Business with specific requirements: the specified format, often XRechnung or Peppol.
- Never as an e-invoice: ZUGFeRD MINIMUM or BASIC WL.
Both formats with faktoora
In faktoora, you set the format when creating each invoice: XRechnung for public-sector clients, ZUGFeRD for businesses. faktoora generates ZUGFeRD invoices in the EXTENDED profile, and a ZUGFeRD profile with XRechnung rules is also available. Subsequent conversion between the formats is not provided for, so it is worth making the choice before creating the invoice. You can find everything about the process under Create e-invoices, and the page E-invoice summarises the legal basis.
Frequently asked questions
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML file, ZUGFeRD a PDF with embedded XML. Both are based on EN 16931. ZUGFeRD is directly readable by people, while XRechnung requires a viewer for this.
Is ZUGFeRD an e-invoice?
Yes, from version 2.0.1 and in the BASIC, EN 16931, EXTENDED and XRECHNUNG profiles. According to the BMF, the MINIMUM and BASIC WL profiles do not count as e-invoices.
Can I send a ZUGFeRD invoice to a public authority?
To federal authorities, only in the XRECHNUNG profile and as a pure XML file. A hybrid ZUGFeRD PDF is not accepted by the federal portals. Federal states and municipalities have their own requirements.
Which format should I use for invoices to businesses?
Both are permitted. If the customer has no specific requirements, ZUGFeRD is practical because the PDF remains readable. If the customer specifies a format, use that one.
Is Factur-X the same as ZUGFeRD?
Yes, ZUGFeRD and Factur-X are technically identical and are published jointly by FeRD and FNFE-MPE. ZUGFeRD 2.5 corresponds to Factur-X 1.09.