ZUGFeRD or XRechnung? Germany's e-invoice formats explained
Both formats meet the e-invoicing mandate, but they work differently. When to use which, and what to watch out for with ZUGFeRD profiles.
Updated 19 October 20262 min read
Anyone issuing e-invoices in Germany comes across two names: XRechnung and ZUGFeRD. Both are based on the European standard EN 16931 and are recognised as e-invoices in Germany. The difference is how the invoice data is packaged and who is meant to read it.
XRechnung: data only
XRechnung is Germany's standard for electronic invoices, originally developed for public-sector clients. It consists only of an XML file in UBL or CII syntax, which people can barely read without a viewer. Invoices to public authorities usually need the client's Leitweg-ID, and many authorities require submission through their own portal.
ZUGFeRD: PDF and data in one file
ZUGFeRD is a hybrid format: a PDF/A-3 document with the structured invoice data embedded as an XML file. People see a normal PDF invoice, while software reads the embedded data. ZUGFeRD from version 2 is technically identical to the French Factur-X format, so it is understood internationally too.
Not every ZUGFeRD profile counts
ZUGFeRD comes in several profiles that carry different amounts of data. Only profiles that meet the requirements of EN 16931 count as e-invoices under the German mandate:
| Profile | Counts as an e-invoice? |
|---|---|
| MINIMUM | No |
| BASIC WL | No |
| BASIC | Yes |
| EN 16931 (formerly COMFORT) | Yes |
| EXTENDED | Yes |
| XRECHNUNG | Yes |
Which format should you use?
- For public authorities: usually XRechnung, often through the authority's portal.
- For businesses: ZUGFeRD in the EN 16931 profile is a good default. Your client can read the invoice and process it automatically.
- If in doubt, ask your client. Many larger companies specify the format they want.
Validate before sending
You can't tell by looking whether a file meets the standard. For XRechnung, the Coordination Office for IT Standards (KoSIT) offers a free validator, and various validators exist for ZUGFeRD. Check at least your first invoices before sending them to important clients or authorities.
This article is a general overview (as of October 2026) and is not tax advice.