# 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: 2026-10-19

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.

## The right tools for it

- [Zyloft Desk](https://zyloft.eu/en/products/zyloft-desk/): Quotes, invoices and e-invoicing for freelancers, the self-employed and small businesses in Germany. Works offline on your own PC, no subscription.

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HTML version: https://zyloft.eu/en/guides/zugferd-vs-xrechnung/
Deutsche Version: https://zyloft.eu/ratgeber/zugferd-oder-xrechnung/index.md