Guides
XRechnung vs ZUGFeRD: what is the difference?
Both formats meet the e-invoicing mandate when they follow the European standard EN 16931. The main difference is whether a person can read the invoice without software.
XRechnung
XRechnung is the German standard maintained by KoSIT. The invoice is a pure XML file in UBL or CII syntax. Invoices to public authorities usually need a Leitweg-ID as buyer reference.
ZUGFeRD
ZUGFeRD is a PDF with embedded XML. People read the PDF, software reads the XML. According to the German Finance Ministry, the MINIMUM and BASIC WL profiles do not meet the requirements for an e-invoice because they lack required fields.
Which format fits you?
- Invoices to public authorities: usually XRechnung
- Business customers used to PDFs: ZUGFeRD in the EN 16931 profile or higher
- High volumes and automated processing: either, depending on your customer's software
Sources
- XRechnung, Koordinierungsstelle für IT-Standards (KoSIT) (retrieved 4 November 2026)
- BMF-Schreiben vom 15. Oktober 2024 zur Einführung der obligatorischen E-Rechnung (retrieved 4 November 2026)
- § 14 UStG (Ausstellung von Rechnungen), gesetze-im-internet.de (retrieved 4 November 2026)
Last updated: 4 November 2026