XRechnung vs ZUGFeRD: Which E-Invoice Format Should You Use?

Both XRechnung and ZUGFeRD are accepted formats for e-invoicing in Germany. But they work differently, and the right choice depends on your business situation.

The Key Difference

| | XRechnung | ZUGFeRD 2.x | |---|-----------|-------------| | What it is | Pure XML file | PDF with embedded XML | | Human-readable | ❌ No (code only) | ✅ Yes (looks like normal invoice) | | Machine-readable | ✅ Yes | ✅ Yes | | EN 16931 compliant | ✅ Always | ✅ Only Profile "EN 16931" or "XRechnung" | | Best for | Government, large enterprises | SMBs, freelancers, mixed recipients |

XRechnung: The Pure Standard

XRechnung is a pure XML format — there's no visual component. It looks like code:

<rsm:CrossIndustryInvoice>
  <rsm:ExchangedDocument>
    <ram:ID>INV-2025-001</ram:ID>
    ...
  </rsm:ExchangedDocument>
</rsm:CrossIndustryInvoice>

When to use XRechnung:

• Invoicing the German government (it's mandatory for B2G)
• Your trading partners use automated invoice processing
• High-volume invoicing (>1,000/month)
• You don't need a visual PDF

ZUGFeRD 2.x: The Hybrid Approach

ZUGFeRD embeds the structured XML data inside a PDF/A-3 document. The recipient gets both:

• A normal-looking PDF they can open and read
• Machine-readable XML data their software can process automatically

When to use ZUGFeRD:

• You invoice both businesses and individuals
• Your recipients might not have e-invoicing software yet
• You want a gradual transition (PDF looks familiar)
• You're a freelancer or small business

Important: ZUGFeRD Profile Matters!

Not all ZUGFeRD profiles are compliant with the German e-invoicing mandate:

| Profile | EN 16931 Compliant | Use for B2B? | |---------|-------------------|-------------| | Minimum | ❌ No | ❌ No | | Basic WL | ❌ No | ❌ No | | Basic | ❌ No | ❌ No | | EN 16931 | ✅ Yes | ✅ Yes | | XRechnung | ✅ Yes | ✅ Yes | | Extended | ⚠️ Partially | ⚠️ Check with recipient |

Make sure your software generates ZUGFeRD 2.x with Profile "EN 16931" or "XRechnung".

Our Recommendation

For most German SMBs and freelancers, we recommend ZUGFeRD 2.x (Profile EN 16931):

• ✅ Works for B2B e-invoicing compliance
• ✅ Still looks like a normal invoice (less confusion during transition)
• ✅ Can be archived as both PDF and structured data
• ✅ Identical to Factur-X (future-proof for cross-border with France)

If you primarily invoice the government or large enterprises with automated AP systems, use XRechnung.

Software Support

All major German accounting tools support both formats. See our full comparison →.

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Updated December 2024. Formats and compliance requirements verified against KoSIT specifications.