XRechnung or ZUGFeRD: choosing the right format
Say who receives the invoice and whether a person reads it without software: the tool recommends a format and lists what to watch out for.
Recommended format
ZUGFeRD EN 16931
ZUGFeRD combines a readable PDF with the XML: the customer opens it as before, their software reads the data.
| Leitweg-ID needed | No |
| Readable PDF included | Yes |
| Delivery | Email is enough |
XRechnung and ZUGFeRD from 2.0.1 (except MINIMUM and BASIC WL) are both e-invoices under the VAT Act.
Prepared by Radif Partners · Method · VAT Act, ministry letters and XRechnung 3.0.2 checked on 25 October 2026
XRechnung and ZUGFeRD are both e-invoices under the German VAT Act, provided ZUGFeRD is at least version 2.0.1 and uses the BASIC profile or higher. Both are based on the European standard EN 16931 and carry the same mandatory details. The difference is the packaging: XRechnung is a pure XML file with the additional German rules of KoSIT, while ZUGFeRD is a PDF/A-3 that contains the XML as an attachment. For invoices to businesses you may choose freely; ZUGFeRD has the advantage that a customer without suitable software can still read the invoice. For invoices to federal authorities, the E-Invoicing Regulation requires XRechnung or another EN 16931 format; the federal platforms accept ZUGFeRD only in the XRECHNUNG profile and only as plain XML. States and municipalities also almost always require XRechnung with a Leitweg-ID. If you supply both groups, you need software that writes both formats, or the invoice creator on this site.
The formats side by side
| Feature | XRechnung | ZUGFeRD |
|---|---|---|
| Publisher | KoSIT, for the federal and state governments | FeRD, jointly with France as Factur-X |
| File form | Pure XML | PDF/A-3 with embedded XML |
| Data syntax | UBL or CII | CII |
| Readable by people | Only with a viewer | Yes, as a PDF |
| Current version | 3.0.2 | 2.5.2 |
| Invoices to federal authorities | Yes | XRECHNUNG profile only, as plain XML |
| Invoices to businesses | Yes | Yes, from 2.0.1 and the BASIC profile |
Both formats carry the same data model. The invoice number sits in field BT-1 in both, the amount due in BT-115, and the standard’s business rules apply equally. XRechnung, however, adds German rules, such as a seller contact person and a buyer reference. A ZUGFeRD file in the EN 16931 profile does not need these details; in return it brings a view the customer can read without any tool.
The recipient decides
Rather than asking which format is better, ask who processes the invoice. Three typical cases:
- Federal authority: the E-Invoicing Regulation requires an EN 16931 format, and the E-Rechnung Bund FAQ names XRechnung as the norm. A Leitweg-ID in BT-10 is mandatory.
- State or municipality: their own state rules, in practice almost always XRechnung with a Leitweg-ID via the state portal.
- Domestic business: either format. Small customers without accounting software cope better with ZUGFeRD; large customers with automated intake often prefer XRechnung.
If you do not know, ask the customer. Many companies state in their ordering process or on their website which format and address they use for invoices.
How to send the chosen format
You may email either format; receiving via an email inbox is enough according to the Finance Ministry FAQ. Stricter rules apply to the federal government, such as one invoice per email. The calculator shows whether your attachment will be accepted:
Sending by email
Sending by email
Works
| Signature needed | No |
| Email body | Free, not part of the invoice |
| Receipt by the recipient | Inbox must accept attachments |
Effort when switching
For the issuer the effort is similar. Software that writes one variant can usually write the other too, because the data is the same. If you rarely invoice, you can produce both formats in the invoice creator and even switch between them without re-entering anything. If you supply public bodies regularly, you should also know the German required fields; they are on XRechnung. The differences between the ZUGFeRD profiles are explained on ZUGFeRD.
For archiving the difference is smaller than often assumed. Under the amended GoBD the XML is what counts; with ZUGFeRD it is best to keep the whole file, with XRechnung the XML itself. A view or printout made from it never replaces the original.