XRechnung vs. ZUGFeRD: Which Format Do I Need?
Since the e-invoice mandate of 2025, companies face a concrete decision: XRechnung or ZUGFeRD? Both formats comply with the European standard EN 16931 but are designed for different use cases. Choosing the wrong format can result in invoices being rejected by the recipient.
> Quick answer: For B2B invoices to companies, ZUGFeRD is the better choice since the PDF is readable without special software. For invoices to public sector entities, XRechnung is legally required. Both comply with the e-invoice mandate.
How do XRechnung and ZUGFeRD differ technically?
| Property | ZUGFeRD 2.1 | XRechnung |
|---|---|---|
| File format | PDF/A-3 (PDF + XML) | Pure XML |
| XML syntax | UN/CEFACT CII | UBL 2.1 (or CII) |
| Human-readable | Yes (PDF view) | No (viewer required) |
| Machine-readable | Yes (embedded XML) | Yes |
| Primary use | B2B general | Public sector entities |
| Leitweg-ID | Optional | Mandatory |
| Profiles | MINIMUM to EXTENDED | EN 16931 only |
The structure and differences of the ZUGFeRD profiles (MINIMUM, BASIC, EN 16931, EXTENDED) are explained in a separate article.
When is ZUGFeRD the right format?
ZUGFeRD is the right choice when:
- Your recipient is a company (B2B)
- The recipient may not have e-invoicing software
- You need a hybrid solution (PDF + machine-readable)
- You work internationally (ZUGFeRD = Factur-X in France)
- Your tax advisor works with DATEV — ZUGFeRD files are processed particularly well there
The big advantage: even recipients without special software can open the invoice as a normal PDF. The embedded XML simultaneously enables automatic processing. Learn more about the hybrid format in What is ZUGFeRD?.
When must I use XRechnung?
XRechnung is required when:
- Your recipient is a public sector entity (federal, state, or municipal agencies)
- A Leitweg-ID is specified
- The PEPPOL portal or the ZRE (Central Invoice Receipt Platform) is used
- XRechnung is explicitly requested
XRechnung is a pure XML file. Without a visualization tool, it shows unreadable code. This makes it ideal for automated government workflows but impractical for smaller recipients.
Which format is suitable for which use case?
| Use case | Recommendation | Rationale |
|---|---|---|
| Invoices to federal agencies | XRechnung | Legally required |
| Invoices to state agencies | XRechnung | Generally required |
| Invoices to B2B customers | ZUGFeRD | Human-readable, broad acceptance |
| Invoices to EU countries | ZUGFeRD (Factur-X) | Internationally recognized |
| Archiving and email delivery | ZUGFeRD | Self-contained document |
How do I verify whether my e-invoice is valid?
Whether ZUGFeRD or XRechnung — you should validate every e-invoice before sending. Use the free ZUGFeRD & XRechnung Validator directly in your browser. It checks your file against all EN 16931 required fields — without uploading to a server.
Can I generate both formats with one tool?
Yes. TaxLayer supports both formats. Upload your PDF invoice, review the extracted data, and choose when generating between:
- ZUGFeRD 2.1: PDF/A-3 with embedded CII XML
- XRechnung: Standalone UBL 2.1 XML
You can also switch the format after extraction — without re-entering the data. This way, you're prepared for any recipient. The first two conversions per month are free — try it now.
Frequently asked questions
What is the main difference between XRechnung and ZUGFeRD?
ZUGFeRD is a hybrid format (PDF + embedded XML) that is readable without special software. XRechnung is a pure XML file without a PDF wrapper — it can only be read with a viewer or ERP system.
Which format do I need for invoices to government agencies?
For invoices to public sector entities (federal, state, and municipal agencies), XRechnung is required. You will need a Leitweg-ID from the contracting authority.
Do both formats comply with the e-invoice mandate?
Yes. Both ZUGFeRD (from profile EN 16931) and XRechnung 3.0 comply with the European standard EN 16931 and are approved for the e-invoice mandate from 2027/2028.
Can I send ZUGFeRD to government agencies?
Generally, no. The central invoice receipt platforms (ZRE, OZG-RE) only accept XRechnung XML files. ZUGFeRD is generally not accepted by public sector entities.
What is Factur-X and how is it related to ZUGFeRD?
Factur-X is the French counterpart to ZUGFeRD and is technically identical to ZUGFeRD 2.1. Both are based on the same CII XML schema and are recognized throughout the EU.
Can TaxLayer generate both formats?
Yes. TaxLayer generates from a PDF invoice either ZUGFeRD 2.1 (PDF/A-3 with CII XML) or XRechnung 3.0 (UBL 2.1 XML) — depending on what your recipient requires.
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