XRechnung vs ZUGFeRD: Which Format Should You Use?

Germany's mandatory e-invoicing reform (starting January 2025) requires businesses to use structured electronic formats compliant with the European standard EN 16931. But Germany recognizes two main formats: XRechnung and ZUGFeRD.

Which one should you use? This guide explains the key differences, technical specifications, and use cases for each format to help you make an informed decision.

Quick Comparison

What is XRechnung?

XRechnung is Germany's pure XML e-invoice standard, developed specifically for the German public sector and now adopted for B2B compliance⁴.

Key Characteristics

"XRechnung is purely a digital data file"⁴ —there is no visual representation embedded in the file itself. The invoice exists only as structured XML data.

Technical Specifications

Current Version: XRechnung 3.0.2 (released July 2024)¹

• Version 3.0.2 remains stable until at least January 31, 2025¹
• Corrected cardinalities increase alignment with UBL, EN 16931, and Peppol¹

XML Syntaxes Supported: XRechnung supports two alternative XML schemas¹:

1. UBL (Universal Business Language) - OASIS standard
2. UN/CEFACT CII (Cross Industry Invoice) - UN standard

Both syntaxes are EN 16931-compliant; you can choose either based on your system's capabilities.

File Specifications:⁵

• Maximum file size: 10 MB (email) or 11 MB (web upload)
• Embedded files: Up to 200 files allowed (Base64-encoded)
• Total embedded size: Maximum 11 MB

How XRechnung Works

1. Creation: Generated by accounting software as pure XML
2. Transmission: Sent via email, web portal, or PEPPOL network
3. Reception: Received as .xml file
4. Processing: Automatically processed by recipient's system without human intervention
5. Viewing: Requires XML viewer or rendering software to see human-readable version

Official Resources:

• Specifications: xeinkauf.de
• Validation tools and test suites: GitHub KoSIT repositories

What is ZUGFeRD?

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid format combining a visual PDF with embedded structured XML data²³.

Key Characteristics

"ZUGFeRD includes both a digital data file and a PDF that people can read."⁴

The invoice is a single .pdf file that contains:

• Visual layer: Standard PDF that humans can read
• Embedded XML: Machine-readable data for automated processing

Technical Specifications

Current Version: ZUGFeRD 2.3 (released September 18, 2024)²

Major Changes in Version 2.3:²

• Based on UN/CEFACT CII D22B (updated from D16B in version 2.0) for better EN 16931 compliance
• Rounding tolerances introduced: Small deviations in tax amounts no longer treated as errors in EXTENDED profile
• Improved validation for EXTENDED profile

Previous Versions:

• ZUGFeRD 2.2 (March 2022) - Added XRechnung profile support, updated code lists⁶
• ZUGFeRD 2.1.1 - Introduced "fx" namespace (replacing "zf") for Factur-X compatibility⁶
• ZUGFeRD 2.0 - Initial EN 16931 compliance

ZUGFeRD Profiles

ZUGFeRD offers five profiles with varying levels of detail⁶:

1. MINIMUM - Basic invoice data (not EN 16931-compliant, excluded from German mandate)
2. BASIC WL - For French compatibility (not EN 16931-compliant, excluded from German mandate)
3. BASIC - Compatible with EN 16931 requirements⁶
4. EN 16931 (COMFORT) - Fully maps EN 16931-1, focuses on core elements⁶
5. EXTENDED - Extends EN 16931-1 for complex business processes (multiple deliveries, structured payment terms, item-level details)⁶

For German B2B compliance, you must use:

• ZUGFeRD 2.0.1 or higher
• BASIC, EN 16931 (COMFORT), or EXTENDED profiles
• MINIMUM and BASIC WL are not accepted⁴

How ZUGFeRD Works

1. Creation: Accounting software generates PDF with embedded XML
2. Transmission: Sent as .pdf file attachment via email or upload
3. Reception: Received as standard PDF file
4. Viewing: Can be opened immediately in any PDF reader (Adobe, Chrome, etc.)
5. Processing: Software extracts embedded XML for automated processing

Key Differences Explained

1. Visual Representation

XRechnung:

• No visual component - Pure data
• Must use rendering software to see invoice visually
• Example viewers: KoSIT XRechnung Visualization

ZUGFeRD:

• Built-in PDF - Visual invoice included
• Open in any PDF reader immediately
• No special software needed to view

2. File Size

XRechnung:

• Smaller files (typically 5-50 KB)
• Faster transmission and processing
• Lower storage requirements

ZUGFeRD:

• Larger files (typically 100-500 KB)
• PDF adds overhead
• Still manageable for email and storage

3. International Compatibility

XRechnung:

• Primarily used in Germany
• Adopted by German federal and state governments
• Part of PEPPOL network (European public procurement)

ZUGFeRD:

• Used in Germany AND France
• Fully compatible with Factur-X (French standard) since version 2.1³
• Better for cross-border operations within EU

According to SEEBURGER's analysis, "Since version 2.1, the ZUGFeRD and French Factur-X standards have been completely compatible."³

4. Automation Level

XRechnung:

• Maximum automation potential
• Forces recipients to process electronically
• No manual PDF reading possible
• Best for fully digital workflows

ZUGFeRD:

• Hybrid approach
• Recipients can view PDF manually if automation not ready
• Gradual transition from paper to digital
• Better for mixed environments

5. Ease of Transition

XRechnung:

• Bigger change from traditional invoicing
• Requires new processes and software
• All parties must have XML processing capability

ZUGFeRD:

• Easier transition from PDF invoices
• Recipients familiar with PDFs
• "Looks like" traditional invoice
• XML processing optional (but recommended)

Which Format Should You Choose?

Choose XRechnung if:

✅ Your recipients are government entities

• German federal, state, and municipal governments require XRechnung for B2G transactions

✅ You want maximum automation

• Pure XML forces automated processing
• No manual fallback = better efficiency

✅ You operate primarily in Germany

• XRechnung is the de facto standard for German B2B

✅ You have high invoice volumes

• Smaller file sizes = faster processing
• Lower storage costs at scale

✅ Your customers have fully digital systems

• All recipients can process XML automatically
• No need for visual fallback

Choose ZUGFeRD if:

✅ You do business with France

• ZUGFeRD = Factur-X (fully compatible)³
• One format for both countries

✅ Your customers have mixed capabilities

• Some customers can process XML, others prefer PDF
• Visual component provides fallback

✅ You're transitioning from PDF invoices

• Familiar look and feel for recipients
• Easier change management

✅ You want maximum flexibility

• Recipients can choose: view PDF or process XML
• No dependency on recipient's technical capabilities

✅ You invoice consumers occasionally

• B2C recipients can easily view PDF
• (Note: B2C transactions exempt from German mandate, but ZUGFeRD works for both)

Can You Use Both Formats?

Yes! Many businesses use:

• XRechnung for government clients (B2G)
• ZUGFeRD for business clients (B2B)

Most modern accounting software can generate both formats. You can configure which format to use based on the recipient.

Recommendation:

• Set ZUGFeRD as default for B2B (wider compatibility, easier transition)
• Override to XRechnung for specific customers who request it or government entities

Software Support

Accounting Software Compatibility

Most major German accounting and ERP systems support both formats:

Examples:

• SAP - XRechnung and ZUGFeRD modules available
• DATEV - Full support for both formats
• Lexware - Both formats supported
• sevDesk - XRechnung and ZUGFeRD generation
• BuchhaltungsButler - Both formats included

Check with your software provider:

• Which formats are supported?
• Is an update or plugin needed?
• Can you generate both formats?
• Is format selection automatic or manual?

PDF Software for ZUGFeRD

ZUGFeRD PDFs can be opened in:

• Adobe Acrobat Reader (recommended - shows embedded XML info)
• Google Chrome (built-in PDF viewer)
• Firefox (built-in PDF viewer)
• Microsoft Edge (built-in PDF viewer)
• Any standard PDF reader

For XML extraction and validation:

• Mustang Project - Open-source ZUGFeRD library: mustangproject.org

Technical Implementation Tips

For Developers

XRechnung:

<!-- UBL syntax example -->
<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
  <CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0</CustomizationID>
  <!-- Invoice data follows EN 16931 semantic model -->
</Invoice>

ZUGFeRD:

• PDF/A-3 format required
• XML embedded as attachment with specific filename: factur-x.xml or zugferd-invoice.xml⁶
• Namespace prefix: fx (since version 2.1)⁶

Validation Tools

XRechnung Validation:

• KoSIT Validator - Official validation tool
• XRechnung Test Suite - Test invoices

ZUGFeRD Validation:

• Mustang Project Validator - Open-source validation
• FeRD Official Tools - German e-invoicing forum resources

Common Questions

Is one format "better" than the other?

No. Both are EN 16931-compliant and legally acceptable for the German B2B mandate. The "best" choice depends on your specific business needs, customer base, and technical capabilities.

Can recipients reject one format?

No (after the mandate takes effect). Starting January 1, 2025, all German businesses must be able to receive e-invoices in EN 16931-compliant formats⁴. This includes both XRechnung and ZUGFeRD.

A recipient cannot legally refuse a compliant XRechnung or ZUGFeRD invoice after January 2025.

What if my customer requests a specific format?

Honor their request. If a customer says "please send XRechnung," send XRechnung. If they say "please send ZUGFeRD," send ZUGFeRD.

Most accounting software lets you set format preferences per customer.

Are there any costs for using these formats?

No licensing fees. Both XRechnung and ZUGFeRD are open standards. You don't pay to use them.

However:

• Your accounting software may charge for e-invoicing modules/plugins
• Third-party service providers may have fees
• File storage and transmission have normal IT costs

Can I still send paper/PDF invoices?

Only during transition periods:⁴

• Until December 31, 2026: Yes
• January 1, 2027 - December 31, 2027: Only if turnover ≤ €800,000
• From January 1, 2028: No (except exempt transactions)

For the complete timeline, see our article: Germany B2B E-Invoicing 2027: XRechnung Mandate Explained

Conclusion

Both XRechnung and ZUGFeRD are excellent choices for German e-invoicing compliance. Your decision should be based on:

• Customer preferences - What do your clients expect?
• Technical capabilities - What does your software support?
• International operations - Do you invoice in France? (Choose ZUGFeRD)
• Transition strategy - Gradual (ZUGFeRD) or immediate (XRechnung)?

Our Recommendation for Most SMEs:

Start with ZUGFeRD (EN 16931 profile):

• Easier transition from PDF invoices
• Visual component reduces customer confusion
• Compatible with France (Factur-X)
• Flexibility for mixed recipient capabilities

Switch to XRechnung for specific customers who request it or if you do significant B2G business.

Official Resources

• XRechnung: xeinkauf.de
• ZUGFeRD: ferd-net.de
• European Standard: EN 16931 Documentation

Need Help Creating Compliant Invoices?

At Compliant Invoice, we offer a free invoice generator that supports:

• EN 16931-compliant formats
• German mandatory fields (§14 UStG)
• Multi-language support
• Export to standard formats

Create a compliant invoice now →

Sources and References

Last updated: January 8, 2026

This article provides general information based on publicly available sources and should not be considered legal or technical advice. Consult with qualified professionals for guidance specific to your situation.