XRechnung or ZUGFeRD: what is the difference?
Both meet the European standard EN 16931 and count as e-invoices. ZUGFeRD is a hybrid format: a PDF with an embedded XML file. XRechnung consists of the XML file only, with no human-readable view, so you need a viewer to read it. In both cases, the structured data is what counts.
In Germany, two formats are most common: XRechnung and ZUGFeRD. According to the BMF (Federal Ministry of Finance), both meet the VAT requirements for an e-invoice. The difference is in how they look.
What is XRechnung?
XRechnung is a pure data format: an XML file under the European standard EN 16931. It contains no additional invoice view as a PDF. Without software, you only see code. To read it, you need a viewer, such as this one, which opens the file in your browser without uploading it:
The XRechnung standard is developed by the Coordination Office for IT Standards (KoSIT) and published on xeinkauf.de. Our sample files show XRechnung invoices in both technical variants (UBL and CII), each checked with the official validation rules.
What is ZUGFeRD?
ZUGFeRD is a hybrid format: a PDF you can read as usual, with an embedded XML file for software. It is developed by the Forum elektronische Rechnung Deutschland (FeRD), the German forum for electronic invoicing.
Important: since mandatory e-invoicing was introduced, the structured data prevails. If the PDF differs from the XML file, the XML file applies. Our viewer can also read the XML file directly from a ZUGFeRD PDF.
Which format should you use?
Both formats count as e-invoices. According to the BMF, ZUGFeRD counts from version 2.0.1, except for the MINIMUM and BASIC-WL profiles. Which format you use usually depends on your software and your customers. You can also agree a different format with your customer, as long as all required details can be fully extracted.
Read the full guide: When do e-invoices become mandatory in Germany?
Frequently asked questions
Does every ZUGFeRD profile count as an e-invoice?
What applies if the PDF and the XML in a ZUGFeRD invoice differ?
Can I agree a different format with my customer?
Must I validate every e-invoice?
Related guides
When do e-invoices become mandatory in Germany?
An overview of the e-invoicing rules in Germany: receiving since 1 January 2025, issuing in stages up to 1 January 2028, the exceptions and what you should do now.
Do Kleinunternehmer have to issue e-invoices?
Kleinunternehmer (small businesses under § 19 UStG) do not have to issue e-invoices, but since 1 January 2025 they must be able to receive them. What this means in practice.
Sources
- Questions and answers on the introduction of mandatory e-invoicing, questions 7, 12a and 16 (BMF, as of March 2026) (in German)
- XRechnung (KoSIT, xeinkauf.de) (in German)
- ZUGFeRD (FeRD, ferd-net.de) (in German)
- E-invoice viewer of the tax authorities (ELSTER) (in German)
This guide is general information, checked against the official sources above. It is not legal or tax advice; for your own situation, ask your accountant or software provider.