XRechnung vs ZUGFeRD: the difference explained

In short: both formats are valid e-invoices in Germany ^[1]. An XRechnung is a pure XML file that people can only read with a viewer. ZUGFeRD is a PDF with an XML file embedded: readable like before, machine-readable like an XRechnung. Legally, the XML counts in both cases ^[1].

From 1 January 2027, businesses with prior-year turnover above €800,000 must use one of these formats (or another format following EN 16931) ^[1]; who is affected is explained on e-invoicing mandate 2027. A plain PDF without embedded XML is then no longer enough.

Side by side

	XRechnung	ZUGFeRD
Maintained by	KoSIT (Coordination Office for IT Standards) [2]	FeRD (Forum elektronische Rechnung Deutschland), part of AWV [1][4]
Structure	XML only [1]	PDF/A-3 with embedded XML [4]
XML syntax	UBL 2.1 or UN/CEFACT CII [2]	UN/CEFACT CII [4]
Human-readable	only with a viewer [1]	yes, as a PDF, but the XML prevails [1]
Valid e-invoice	yes [1]	from version 2.0.1, except the MINIMUM and BASIC-WL profiles [1]
Current version	3.0 (since 1 Feb 2024), bundle 3.0.2 since 31 Aug 2026; XRechnung 4.0 expected spring 2027 [3]	2.5.2 of 4 Aug 2026, aligned with Factur-X 1.09.2 [6]
Cost	specification and tools published as open source [2]	free of charge [4]

XRechnung: the public-sector standard

XRechnung is Germany's implementation of the European standard EN 16931 and was first built for invoices to public authorities ^[2][1]. Suppliers to federal authorities typically send it through the federal platform ^[7]. It is equally valid between businesses ^[1]. The drawback for small firms: without software the recipient only sees code. KoSIT publishes a validator and a visualisation as open source ^[2].

ZUGFeRD: the hybrid format

ZUGFeRD combines a normal PDF with structured data ^[4]. That is convenient for recipients without software, because the PDF opens as usual. But since the mandate, the XML part prevails in hybrid formats. If image and data differ, the XML data counts ^[1]. So check the XML, not just the PDF; the ministry recommends rendering the XML part yourself ^[1].

Which ZUGFeRD profiles are allowed?

ZUGFeRD has six profiles: MINIMUM, BASIC WL, BASIC, EN 16931 (COMFORT), EXTENDED and XRECHNUNG ^[5]. MINIMUM and BASIC-WL do not meet the e-invoice requirements ^[1]; they lack complete invoice lines ^[5]. Between businesses, EN 16931 or XRECHNUNG are the safe choice in practice ^[5]. The ministry's statement covers ZUGFeRD from version 2.0.1 ^[1]; if you still produce ZUGFeRD 1.0, switch.

What about Factur-X?

Factur-X is the French counterpart. FeRD publishes ZUGFeRD in coordination with France; ZUGFeRD 2.5.2 pairs with Factur-X 1.09.2 ^[6]. A Factur-X file in the EN 16931 profile is therefore technically usable in Germany too.

Which one should I use?

• Your customers are small firms without accounting software? ZUGFeRD (EN 16931 profile): they see a PDF.
• You invoice public authorities? XRechnung: it is the norm there, and the buyer's own requirements apply on top ^[7].
• A large customer prescribes a format? Use that. Channel and format details are agreed between the parties ^[1].
• You receive? You must be able to accept both ^[1]. Our viewer opens XRechnung (UBL and CII) and ZUGFeRD locally in your browser.

Most tools in the software comparison produce both formats. An existing PDF cannot simply be converted into either format: convert PDF to XRechnung.

FAQ

Is ZUGFeRD enough as an e-invoice from 2027? Yes, ZUGFeRD from version 2.0.1 counts as an e-invoice, except the MINIMUM and BASIC-WL profiles ^[1].

Is a plain PDF an e-invoice? No. An e-invoice needs a structured XML part; a PDF without embedded XML is only an other invoice ^[1].

Do I have to choose XRechnung or ZUGFeRD? Both are allowed; the contracting parties agree on the format ^[1]. You must be able to receive both ^[1].

How do I open an XRechnung or ZUGFeRD file? With our free viewer; the file is not uploaded.

Not legal or tax advice. Every fact is sourced and was checked on 6 October 2026. The official German texts prevail.