XRechnung vs ZUGFeRD: the difference and which format to choose
XRechnung is a plain XML file, ZUGFeRD a PDF with an embedded XML file. Both are permitted e-invoice formats in Germany, but not every ZUGFeRD profile qualifies.
| XRechnung | German standard based on EN 16931, maintained by KoSIT |
|---|---|
| ZUGFeRD | German-French standard (identical to Factur-X), maintained by FeRD and FNFE-MPE; current version 2.5.2 |
| Permitted as an e-invoice (UStAE 14.1 paras. 13 and 14) | XRechnung; ZUGFeRD from version 2.0.1, except the MINIMUM and BASIC WL profiles |
The differences
| Feature | XRechnung | ZUGFeRD |
|---|---|---|
| Structure | XML file | PDF (PDF/A-3 or PDF/A-4f) with an embedded XML file |
| Syntax | UBL or CII | CII only |
| Readable without extra software | no, it needs a viewer | yes, as a PDF |
| Buyer reference (BT-10) | mandatory field | mandatory only in the XRECHNUNG profile |
Which format fits
The invoice issuer and the invoice recipient agree on which permitted format you use (UStAE 14.1 para. 12 sentence 5). XRechnung fits when both sides exchange invoice data directly between systems. ZUGFeRD fits when the recipient also wants to read the invoice without processing XML. The ZUGFeRD profile XRECHNUNG combines both: it embeds an XRechnung in a PDF.
Check both formats
At invowerk, an XRechnung is checked by the KoSIT validator, the validation program of the Coordination Office for IT Standards (KoSIT). For a ZUGFeRD PDF, invowerk checks the embedded invoice data against the rules of its profile and checks the PDF for PDF/A.