Formats & standards
XRechnung vs ZUGFeRD: which German e-invoice format?
XRechnung and ZUGFeRD are Germany's two e-invoice formats. XRechnung is pure XML; ZUGFeRD is a hybrid PDF with embedded XML. What that means in practice, which is required for the public sector, and which to use for B2B.
Last reviewed 2 June 2026
In Germany you will choose between two e-invoice formats: XRechnung and ZUGFeRD. They are not rivals so much as two answers to the same standard, the difference is whether there is a human-readable PDF layer.
The difference in one line
XRechnung is pure XML (structured data only, no readable PDF. ZUGFeRD is a hybrid) a readable PDF (PDF/A-3) with the same structured data embedded inside it as XML. Both comply with the European standard EN 16931, and both are valid under Germany's B2B e-invoicing mandate.
XRechnung
XRechnung is a CIUS (a constrained profile) of EN 16931 and is Germany's public-sector standard: when you invoice federal or state bodies (B2G), XRechnung is typically what they require. It can be expressed in either the UBL or CII syntax. Because it is pure XML, a person cannot simply open it like a PDF, it is meant to be read by software.
ZUGFeRD
ZUGFeRD (from version 2.1, identical to France's Factur-X) is a hybrid: the file is a normal PDF that anyone can open and read, and the full invoice data is embedded inside it as CII XML. That makes it easy to adopt for B2B, because your customer sees a familiar PDF while their accounting software reads the structured data automatically.
Which should you use?
For invoicing German public-sector bodies, follow their requirement, usually XRechnung. For B2B, ZUGFeRD is often the easier choice because the file is still a readable PDF; XRechnung is equally valid if your counterpart prefers pure XML. Both satisfy the German mandate, so the decision is about what your customers and software prefer.
Frequently asked questions
What is the difference between XRechnung and ZUGFeRD?
XRechnung is pure XML with no readable PDF layer; ZUGFeRD is a hybrid PDF with the invoice data embedded as XML. Both comply with EN 16931 and both are valid under Germany's B2B e-invoicing mandate.
Which format do German public authorities require?
For business-to-government (B2G) invoicing, German authorities typically require XRechnung. For B2B you can generally use either XRechnung or ZUGFeRD.
Is ZUGFeRD the same as Factur-X?
From ZUGFeRD 2.1 / Factur-X 1.0 they are technically identical hybrid formats. ZUGFeRD is the German name and Factur-X the French name for the same specification.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
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