XRechnung vs. ZUGFeRD: the differences and when you need each format
In short
XRechnung and ZUGFeRD are both e-invoice formats under the EN 16931 standard. XRechnung is a pure XML file and the standard for public-sector invoices (B2G). ZUGFeRD is hybrid: a readable PDF with embedded XML, ideal for B2B because both people and software can read it. For the B2B mandate since 2025, both are valid.
XRechnung and ZUGFeRD at a glance
Both are electronic invoices under the EU standard EN 16931. The difference is how the data is packaged, not their legal validity.
| Feature | XRechnung | ZUGFeRD / Factur-X |
|---|---|---|
| Format | pure XML file | hybrid: PDF/A-3 with embedded XML |
| Human-readable | only with a viewer | yes, the PDF is visible |
| Syntax | UBL or UN/CEFACT CII | UN/CEFACT CII |
| Typical use | public authorities (B2G) | businesses (B2B) |
| Standard | EN 16931 | EN 16931 |
| Buyer reference (Leitweg-ID) | required for B2G | optional |
What is XRechnung?
XRechnung is a purely structured XML file with no visible layout. It follows a fixed semantic data model and uses the UBL or UN/CEFACT CII syntax. Since 2020 it has been the standard for invoices to German federal public authorities.
Open the file directly and you only see code. Without an e-invoice viewer it is hard for people to read. The buyer reference (Leitweg-ID) routes the invoice to the correct public office.
What is ZUGFeRD (and Factur-X)?
ZUGFeRD is a hybrid format: a visible PDF/A-3 that also carries the same invoice data as embedded XML. People see the familiar PDF, software reads the structured XML. The invoice works as an e-invoice and a classic document at once.
The relevant profiles of ZUGFeRD 2.x meet the EN 16931 standard. Factur-X is the French counterpart and technically identical, which is why the two formats fit together.
XRechnung or ZUGFeRD – which should you use?
- To public authorities (B2G): XRechnung is the safe standard, and the buyer reference (Leitweg-ID) is mandatory. Some offices also accept ZUGFeRD profiles that meet the requirements.
- To businesses (B2B): ZUGFeRD is convenient because the recipient can see the PDF immediately. An XRechnung is equally valid.
- Receiving: Since 1 January 2025 every business in Germany must be able to receive e-invoices in both formats.
What they share: both meet EN 16931
The key point: both formats are full structured e-invoices and valid for the B2B mandate. The difference is the packaging (pure XML versus PDF with XML), not the compliance. A plain PDF without embedded XML does not count as an e-invoice.
Open and check an e-invoice
Whichever format you receive, our free e-invoice viewer opens and checks XRechnung and ZUGFeRD files right in your browser, including the mandatory-field check. If you want to create an invoice yourself, use the invoice generator.
Frequently asked questions
Is XRechnung or ZUGFeRD better?
Neither is inherently better – it depends on the recipient. For public authorities (B2G), XRechnung is the safe standard. In B2B, ZUGFeRD is often more practical because the recipient can read the PDF immediately. Both meet the EN 16931 standard.
Can I send ZUGFeRD to public authorities?
Not always. For invoices to the federal government, XRechnung is the standard. Some public offices accept ZUGFeRD profiles that meet the requirements and the buyer reference. When in doubt, XRechnung is the safe choice.
Do both satisfy the 2025 e-invoice mandate?
Yes. Both XRechnung and ZUGFeRD (in an EN 16931-compliant profile) count as a structured e-invoice and are valid for the B2B mandate. A plain PDF without embedded XML does not count as an e-invoice.
How do I open an XRechnung or ZUGFeRD file?
With an e-invoice viewer. Upload the XML or the ZUGFeRD PDF to our free viewer and you see the invoice in plain text plus a check of the mandatory fields – all in the browser, with no upload.
What is the difference between ZUGFeRD and Factur-X?
Technically almost none. Factur-X is the French counterpart to ZUGFeRD and uses the same hybrid PDF-plus-XML principle under EN 16931. The formats are compatible; only the name differs.