XRechnung vs ZUGFeRD: the difference and how to choose
XRechnung is pure XML; ZUGFeRD is a hybrid PDF/A-3 with embedded XML. Both meet EN 16931 and Germany's B2B mandate. A side-by-side format comparison.
| XRechnung | Pure XML (KoSIT CIUS of EN 16931); UBL or CII syntax |
|---|---|
| ZUGFeRD | Hybrid: PDF/A-3 with embedded CII XML (EN-16931-compliant from 2.0.1) |
| German B2B mandate | both accepted (from 2027/2028 depending on turnover) |
| Human-readable without extra software | XRechnung no, ZUGFeRD yes (PDF view layer) |
XRechnung and ZUGFeRD are the two dominant e-invoice formats in Germany. Both satisfy the EN 16931 standard and therefore Germany's B2B mandate — but they differ fundamentally in construction.
Comparison
| Attribute | XRechnung | ZUGFeRD (from 2.0.1) |
|---|---|---|
| Type | Pure XML | Hybrid: PDF/A-3 + embedded XML |
| Syntax | UBL or CII | CII (embedded) |
| EN 16931 | Yes (German CIUS) | Yes (EN 16931 and XRECHNUNG profiles) |
| Human-readable | No (viewer needed) | Yes (PDF view) |
| Maintained by | KoSIT | FeRD (with FNFE-MPE, = Factur-X) |
| Typical use | B2G, pure system-to-system | B2B with a PDF document |
Which format when
XRechnung suits pure system-to-system processes and is the standard for invoices to public authorities (the Leitweg-ID is a mandatory field). ZUGFeRD combines a human-readable PDF with machine-readable CII XML — handy when recipients cannot yet process pure XML. ZUGFeRD's XRECHNUNG profile produces a hybrid PDF whose embedded XML maps to the XRechnung schema.
How invowerk helps
invowerk validates both formats against EN 16931 including the official KoSIT validator verdict, explains every BR/BR-DE error code in plain language (see /codes) and can generate XRechnung XML and convert between UBL and CII.