Convert a PDF invoice to XRechnung: can you? The honest options (2026)

In short: you cannot simply convert a PDF invoice into an XRechnung by renaming or re-saving the file. An e-invoice needs the invoice data in a structured XML format ^[1]; a PDF without embedded XML is only an "other invoice" ^[1]. The clean way: create the invoice in software that outputs XRechnung or ZUGFeRD in the first place. Many invoicing tools do, including free ones.

Is a PDF invoice still valid?

• Receiving: since 1 January 2025, every domestic business must be able to receive e-invoices ^[1].
• Issuing until 31 December 2026: paper is always allowed, and a PDF by email with the recipient's consent ^[1][2].
• Issuing from 1 January 2027: businesses with prior-year turnover above €800,000 must issue an e-invoice for invoices to other domestic businesses ^[1][2].
• Issuing from 1 January 2028: the e-invoice applies to everyone unless an exemption applies, such as the small-business scheme ^[1][2].

Whether the obligation applies to you in 2027 is answered by the check on e-invoicing mandate 2027; small businesses find their rules under e-invoicing for small businesses.

Why "converting" is not enough

• XRechnung is a pure XML file following EN 16931 in UBL or UN/CEFACT CII syntax ^[4]. It contains no PDF image.
• ZUGFeRD is a PDF/A-3 with an XML file embedded ^[5]. It counts as an e-invoice from version 2.0.1, except in the MINIMUM and BASIC-WL profiles ^[1][6].
• In both cases the structured XML part counts: if image and data differ, the data prevails ^[1].

An ordinary PDF holds text and layout but no such data fields (invoice number, amounts, tax rate, buyer and seller). Someone or something has to enter that data into the fields first. That works most reliably where the invoice is created: in your invoicing software. Tools that read data out of a finished PDF can make mistakes; always check their output before you send it. The original you must keep for eight years is the XML file ^[1].

More on the two formats: XRechnung vs ZUGFeRD.

Option 1: your current software may already do it

First check whether your invoicing or bookkeeping program can export XRechnung or ZUGFeRD; in many programs that is a setting or an update. An overview of which programs produce both formats is in the software comparison.

Option 2: free tools

For a few invoices a month, free plans are often enough. The figures come from the providers' pricing pages as of 6 October 2026; more detail and more providers are on free e-invoicing tools.

Provider	Free plan	Limit
easybill	free permanently	50 documents a month, 3 contacts, 1 user [9]
kostenlose-erechnung.de	"Start"	3 invoices a month, with an advertising note [12]
Papierkram	"Free"	basic features, logo on documents [13]
SumUp Rechnungen	€0	4 invoices a month, payouts only to the SumUp account [10]
Zervant	€0	5 invoices a month, XRechnung only, you send it yourself [11]

For invoices to federal authorities there is also the free web entry form of the OZG-RE platform. It does not cover invoices to businesses ^[7].

Option 3: switch to software that can do it

If your current program cannot produce an e-invoice, switching is often the easiest route. One option is sevdesk Ad, an online bookkeeping tool with XRechnung and ZUGFeRD. Its "Kostenlos" plan allows 3 invoices or e-invoices a month, according to the provider ^[8].

Ad: the link to sevdesk is an affiliate link and is labelled as an ad. If you take out a paid plan through it, we may receive a commission. Our selection and the order of other lists on this site do not depend on it. The alternatives in option 2 are not paid; more programs with prices: software comparison and one-off purchase software.

Check the result

Open the file you created in our free XRechnung viewer to check it: it shows the XML data in readable form and the file is not uploaded. The viewer only displays; it does not create or change invoices. For formal validation against the XRechnung rules, KoSIT publishes validation tools as open source ^[4].

Frequently asked questions

Can I convert a PDF invoice to XRechnung for free? Not by converting the file alone. You need the invoice data in a program that outputs XRechnung or ZUGFeRD; several providers have a free plan for that (see above).

Is a PDF invoice by email still enough? Until the end of 2026 with the recipient's consent, and for businesses with prior-year turnover up to €800,000 still in 2027; from 2028 the e-invoice obligation applies to everyone not covered by an exemption ^[1][2].

Is ZUGFeRD easier than XRechnung? Both are valid. ZUGFeRD looks like a PDF to the recipient but contains the XML; the XML is what counts ^[1][5].

Not legal or tax advice. All statements are sourced; prices and plans according to the providers, checked on 6 October 2026.