XRechnung vs. ZUGFeRD: The Difference, Simply Explained
XRechnung and ZUGFeRD are the two e-invoice formats common in Germany. Both satisfy the European standard EN 16931 — the difference is in the packaging.
The core difference
- XRechnung is a pure XML file. It comes in two technical flavours: UBL and CII. It is the standard for invoices to public authorities (B2G).
- ZUGFeRD (technically identical to Factur-X in France) is a hybrid format: a PDF with the XML embedded inside it. Humans see the PDF, machines read the XML.
Which format when?
| Situation | Recommendation |
|---|---|
| Invoice to public authorities (B2G) | XRechnung |
| Recipient should also “see” the invoice | ZUGFeRD |
| Fully automated processing | XRechnung (UBL/CII) |
Check and create both
Whichever format reaches you — you can open and validate an e-invoice directly in your browser. A ZUGFeRD PDF is read automatically and its embedded XML is checked against EN 16931.
For the legal background, see E-Invoicing Obligation in Germany.