E-Invoicing
XRechnung vs. ZUGFeRD: Which Format Does Your Company Really Need?
Both meet the EU standard EN 16931, yet they work fundamentally differently. The complete comparison for the right decision.
Anyone dealing with the e-invoicing obligation from 2025 in Germany immediately stumbles upon two terms: XRechnung and ZUGFeRD. Both meet the European standard EN 16931, yet they work fundamentally differently.
Are you facing the decision of which format to implement? In this guide, you'll learn where the differences lie and which format is the best choice for your business processes.
Quick Check: The Main Differences
| Feature | XRechnung | ZUGFeRD (from version 2.1) |
|---|---|---|
| File format | Pure XML (machine-readable) | Hybrid (PDF + embedded XML) |
| Readability | Only through software (code mess) | Human (PDF) & machine (XML) |
| Main use | B2G (authorities/public sector) | B2B (companies among themselves) |
| Advantage | Lean, meets strict EU requirements | "Best of both worlds," PDF preview |
| Disadvantage | Not readable without viewer tool | Larger files due to PDF portion |
1. XRechnung: The Darling of Authorities
The XRechnung is a purely structured data format based on XML. When you open this file, you don't see a classic invoice document but data fields.
Why XRechnung? It's the standard for public administration (B2G). If you send invoices to federal agencies or states, XRechnung is usually mandatory.
Advantage: Maximum automation. Systems can read the data without errors and process it directly.
For invoices to public clients, you additionally need the recipient's Leitweg-ID.
2. ZUGFeRD: The User-Friendly Bridge
ZUGFeRD stands for "Central User Guide Forum Electronic Invoice Germany." The trick: It's a hybrid file. You receive a completely normal PDF (the visual component) in which an XML file (the data component) is "hidden."
Why ZUGFeRD? It's ideal for the B2B sector. Your customer can open and read the invoice as usual, while their accounting system automatically processes the XML data in the background.
Advantage: High acceptance. Even partners who don't yet use automated processing can work with the PDF view.
Which Format Is Right for You?
The answer depends on who your customers are:
Case A: You Work Primarily for the Government (B2G)
Here, XRechnung is almost unavoidable. Agency portals often require exactly this format to guarantee automated verification.
Case B: You Work Primarily for Other Companies (B2B)
Here, ZUGFeRD is often the better choice. It facilitates the transition since your customers can both digitally process and manually check the invoice.
Case C: The "Better Safe Than Sorry" Strategy
Modern ERP systems and e-invoicing solutions today usually offer both formats. Since both are based on the same technical standard (EN 16931), the effort for double implementation is often less than expected.
Clever Invoice supports both XRechnung and ZUGFeRD - you choose the appropriate format for each invoice.
The Technical Details
XRechnung in Detail
- Based on the European standard EN 16931
- Uses UBL (Universal Business Language) or CII (Cross Industry Invoice) syntax
- Validation through the E-Invoice Validator recommended
- Transmission to authorities via the Peppol network or ZRE/OZG-RE portals
ZUGFeRD in Detail
- Currently in version 2.1.1 (also known as Factur-X)
- Different profiles: Minimum, Basic, EN 16931, Extended
- PDF/A-3 as container format for long-term archiving
- GoBD-compliant archivable
Conclusion: Technology Follows the Recipient
Technically, both formats are "e-invoices" in the legal sense. While XRechnung consistently implements the vision of total automation, ZUGFeRD offers a comfortable transition solution for the real economy.
Expert tip: Check the recipient profile of your customer list before the transition. If you operate internationally, you should also check whether your system supports sending via the Peppol network.
The good news: With Clever Invoice, you don't have to decide. Create XRechnung or ZUGFeRD - depending on what your recipient needs. Start for free now.
Frequently asked questions
Can I send ZUGFeRD invoices to authorities?
Yes, ZUGFeRD invoices in the EN 16931 profile are accepted by most authorities. However, some authorities explicitly require the XRechnung format - therefore check the requirements in advance.
Do both formats meet the e-invoicing obligation?
Yes, both meet the requirements of the EU standard EN 16931 and are thus recognized as e-invoices from 2025.
Which format is easier to implement?
ZUGFeRD is often easier because recipients can also read the invoice as a PDF without special software. XRechnung requires the recipient to have a system for XML processing.
Can I switch between formats?
Yes, with modern invoicing software like Clever Invoice, you can choose the appropriate format for each invoice - depending on the recipient's requirements.
What is the difference from Factur-X?
Factur-X is the French designation for the same format. ZUGFeRD 2.1 and Factur-X are technically identical and are internationally recognized.