Guides › XRechnung vs. ZUGFeRD
XRechnung vs. ZUGFeRD: what's the difference?
Both are full e-invoices under the European standard EN 16931. The key difference: XRechnung is a pure data file, ZUGFeRD is a PDF with embedded data.
Comparison at a glance
| XRechnung | ZUGFeRD / Factur-X | |
|---|---|---|
| File format | XML | PDF/A-3 with embedded XML |
| Human-readable | Only with a viewer | Yes, like any PDF |
| Machine-readable | Yes | Yes (via the embedded XML) |
| Invoices to German authorities (B2G) | Standard, usually required | Partly accepted (XRECHNUNG profile) |
| Invoices to companies (B2B) | Valid | Popular – readable without software |
| Publisher | KoSIT (German federal/state governments) | FeRD (Germany) together with France as Factur-X |
| Counts as e-invoice in Germany | Yes | Yes, from profile BASIC (not MINIMUM/BASIC WL) |
XRechnung – the public-sector standard
XRechnung was developed for invoices to public contracting authorities. Federal authorities and most states and municipalities only accept XRechnung, submitted via an invoice portal or Peppol. The Leitweg-ID of the authority is then mandatory in the buyer reference field.
Technically, XRechnung is a specification (CIUS) of EN 16931 with additional German rules – for example, buyer reference, seller contact details and electronic addresses are mandatory. It exists in two syntaxes: UN/CEFACT CII and UBL.
ZUGFeRD / Factur-X – the hybrid invoice
ZUGFeRD combines both worlds: anyone can open, print and check the visible PDF, while accounting software processes the embedded XML automatically. That's why it's popular between businesses – you don't need to know which software your customer uses.
ZUGFeRD 2.x is technically identical to the French Factur-X, so one file works in both countries. Profiles:
- MINIMUM, BASIC WL – not an e-invoice under German VAT law (booking aid only)
- BASIC – simple invoices with line items
- EN 16931 (COMFORT) – fully standard-compliant; the recommended default
- EXTENDED – additional fields for complex industry cases
- XRECHNUNG – ZUGFeRD PDF whose XML is a valid XRechnung
Which format should you use?
- Customer is a German public authority → XRechnung (with Leitweg-ID).
- Customer is a company → ZUGFeRD / Factur-X, profile EN 16931. Valid, readable for everyone and machine-processable.
- Customer explicitly asks for XRechnung → XRechnung.
With the E-Rechnung Pilot generator you create both formats from the same input – the ZUGFeRD / Factur-X PDF (EN 16931 profile, PDF/A-3) and XRechnung 3.0 as XML. Both are validated against the official rules.
Create an e-invoice in 2 minutes
XRechnung and ZUGFeRD / Factur-X PDF right in your browser – no sign-up, no installation. Your data stays on your device.
Create one for free →Last updated: September 2026. Not tax advice.