XRechnung or ZUGFeRD?
Both are e-invoices under EN 16931: XRechnung as a plain XML file, ZUGFeRD as a PDF with embedded XML. For public authorities XRechnung is the standard.
The comparison
| XRechnung | ZUGFeRD (EN 16931 profile) | |
|---|---|---|
| File | XML (UBL or CII) | PDF/A-3 with embedded XML (CII) |
| Readable without software | no | yes, as a PDF |
| Published by | KoSIT | FeRD |
| Invoices to federal authorities | standard under § 4 E-RechV | allowed if standard-conforming (§ 4 E-RechV); follow the portal's rules |
| E-invoice under the VAT Act | yes | yes, from version 2.0.1 except MINIMUM and BASIC-WL |
Our recommendation
- To public authorities: XRechnung, with the Leitweg-ID as buyer reference (see Leitweg-ID).
- To businesses: ZUGFeRD if your customers also want to look at the invoice; XRechnung if they process the data automatically.
- If in doubt: ask your customer. The transmission channel – e-mail or a portal, for example – is also for the contracting parties to agree, according to the Federal Ministry of Finance's FAQ.
With our invoice creator you create both formats for free.
Frequently asked questions
Can software read both formats?
Good software can. Our check reads XRechnung in UBL and CII as well as ZUGFeRD PDFs.
Is ZUGFeRD valid in France?
ZUGFeRD is technically the same as Factur-X. French obligations have their own rules; this guide covers Germany.
Sources
- XRechnung (KoSIT) and ZUGFeRD (FeRD), German
- FAQ on the e-invoice (Federal Ministry of Finance, German)
- Federal E-Rechnungsverordnung, § 4 (German)
As of 19 October 2026. This guide is not tax advice.
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