If your business deals with German electronic invoicing, you will encounter two names repeatedly: XRechnung and ZUGFeRD. Both are compliant with the EU standard EN 16931, and both are widely accepted in Germany — but they work in fundamentally different ways, serve different primary use cases, and have different compatibility requirements. Choosing the wrong format can result in rejected invoices or unnecessary workflow complexity.
What Is XRechnung?
XRechnung is a pure XML file — there is no visual component. It contains all invoice data in a structured, machine-readable format based on the UBL or CII XML syntax. Because it has no visual representation, XRechnung is designed to be processed entirely by software. It is Germany's official format for B2G (business to government) electronic invoices.
What Is ZUGFeRD?
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid format: it is a PDF/A-3 document that embeds a CII XML invoice as a file attachment. The result is a document that humans can read as a normal PDF invoice, while software can extract and process the embedded XML data automatically. ZUGFeRD is maintained by the FeRD consortium and is widely used for B2B invoicing.
Key Differences at a Glance
- Format: XRechnung is pure XML. ZUGFeRD is a PDF with embedded XML.
- Readability: XRechnung requires software to read. ZUGFeRD can be opened and read by anyone with a PDF viewer.
- Primary use: XRechnung is the standard for German B2G. ZUGFeRD is dominant in B2B invoicing.
- XML syntax: XRechnung supports both UBL and CII. ZUGFeRD uses CII exclusively.
- Profiles: ZUGFeRD has multiple profiles (MINIMUM, BASIC-WL, BASIC, EN 16931, EXTENDED, XRECHNUNG). The XRECHNUNG profile makes a ZUGFeRD file also XRechnung-compliant.
- Tool support: XRechnung has dedicated validation via KOSIT. ZUGFeRD validation also checks the PDF/A-3 structure.
- Transmission: XRechnung is submitted via ZRE/OZG-RE portals. ZUGFeRD is typically sent by email or through supplier portals.
ZUGFeRD Profiles Explained
ZUGFeRD version 2.x offers several conformance profiles, each with different levels of required data:
- MINIMUM: Bare minimum data for automated processing. No line items. Used for accounting systems that just need totals.
- BASIC-WL: Adds line-level data (positions) without full itemization.
- BASIC: Full line items with tax breakdown.
- EN 16931: Full EN 16931 compliance. Semantically equivalent to XRechnung.
- EXTENDED: Allows additional data fields beyond EN 16931 for complex business scenarios.
- XRECHNUNG: A ZUGFeRD file that is also fully compliant with the German XRechnung specification. Best of both worlds.
When to Use XRechnung
- Invoicing any German federal, state, or municipal authority.
- When the receiving system explicitly requires a pure XML invoice.
- When you use software that generates UBL XML natively.
- For B2B invoices where the recipient has a fully automated accounts payable system.
When to Use ZUGFeRD
- For B2B invoices where you or your customer still needs a human-readable version.
- When your customer's system may not support pure XML processing.
- When you want one file that satisfies both human and machine recipients.
- For international B2B transactions where XRechnung is not the domestic standard.
- When archiving invoices — ZUGFeRD PDF/A-3 is self-contained and audit-friendly.
Can I Use ZUGFeRD for B2G Invoices?
Only if the ZUGFeRD file uses the XRECHNUNG profile, which satisfies all XRechnung business rules. In this case, the file is both a valid PDF and a valid XRechnung. However, the ZRE (federal portal) accepts pure XML XRechnung files; check with your specific contracting authority whether they accept ZUGFeRD XRECHNUNG profile.
Practical Recommendation
For most German businesses, the practical recommendation is: use XRechnung for government clients and ZUGFeRD EN 16931 or XRECHNUNG profile for business clients. If your accounting software supports it, generate ZUGFeRD XRECHNUNG profile for all invoices — it satisfies both requirements in a single file while remaining readable as a PDF.
Frequently Asked Questions
Is ZUGFeRD 2.x the same as Factur-X?
Yes. ZUGFeRD 2.x and Factur-X (the French standard) use the same technical specification and are interoperable. A ZUGFeRD 2.x file is a valid Factur-X file and vice versa.
Can our XRechnung Viewer open ZUGFeRD files?
Our viewer processes the XML component of invoice files. For ZUGFeRD, you would need to extract the embedded XML from the PDF first (using the attachments panel of your PDF reader), then submit the XML to our viewer. Native ZUGFeRD PDF processing is on our development roadmap.
Which format does DATEV support?
DATEV supports both XRechnung (UBL and CII) and ZUGFeRD for import and export. DATEV Unternehmen online and DATEV Rechnungswesen can receive, process, and generate both formats.