Do ZUGFeRD and XRechnung both comply with the e-invoice mandate?

Yes. Both formats comply with the European standard EN 16931 and are approved for the sending obligation from 2027/2028. You can choose the appropriate format depending on the recipient.

Which format do public sector entities accept?

Federal agencies, state authorities, and most municipalities require XRechnung exclusively. ZUGFeRD is not accepted via the ZRE and OZG-RE.

Which format is better suited for DATEV?

ZUGFeRD has clear advantages in DATEV: the document image is directly contained in the file, the recognition rate is nearly 100%, and archiving is handled with a single document. Details: DATEV & E-Invoicing.

Can I also use ZUGFeRD for international invoices?

Yes. ZUGFeRD 2.1 is identical to Factur-X and is accepted in France and increasingly across the EU. For cross-border B2B invoices, ZUGFeRD is the better choice.

What is the difference in file size?

XRechnung XML files are significantly smaller than ZUGFeRD PDFs. This matters for bulk processing and automated pipelines but is not relevant for most SMEs.

Can TaxLayer generate both formats from the same PDF?

Yes. TaxLayer extracts the data once via AI and generates at the press of a button either ZUGFeRD 2.1 or XRechnung 3.0 — or both for the same invoice set.

ZUGFeRD vs. XRechnung: Which Format Fits Your Business?

ZUGFeRD and XRechnung are often mentioned in the same breath because both comply with the European standard EN 16931. Yet technically and practically, they differ significantly. Choosing the wrong format can cause problems with the recipient — or conversely: you may miss out on valuable flexibility.

> Quick answer: For B2B invoices to companies, ZUGFeRD is the more flexible choice as it remains readable as a PDF. For public sector entities, XRechnung is legally required. TaxLayer generates both formats from a single workflow.

What is ZUGFeRD and how does it work?

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid format: the invoice consists of a human-readable PDF and an embedded machine-readable XML (following the UN/CEFACT CII standard). More basics: What is ZUGFeRD?.

Feature	ZUGFeRD
Format	PDF/A-3 + embedded CII XML
Readability	For humans (PDF) + machines (XML)
Base standard	UN/CEFACT CII
Current version	2.1 (= Factur-X)
Use	B2B, B2G possible

ZUGFeRD 2.1 is identical to the French standard Factur-X — an EU-wide recognized hybrid format.

What is XRechnung and what do I need it for?

XRechnung is a purely XML-based format — no embedded PDF, no human-readable document. It was created as a German CIUS (Core Invoice Usage Specification) for EN 16931 and uses the UBL 2.1 standard.

XRechnung is the mandatory format for invoices to public sector entities in Germany (since 2020 for federal agencies). It is addressed via the Leitweg-ID.

Feature	XRechnung
Format	UBL 2.1 XML (or alternatively CII)
Readability	Machine only (visualization separate)
Base standard	UBL 2.1 / UN/CEFACT CII
Current version	3.0
Use	B2G (mandatory), B2B possible

How do the two formats differ in practice?

How does readability differ?

A ZUGFeRD invoice looks like a normal PDF invoice. The recipient doesn't need to install any special software. An XRechnung is a pure XML file. Without a visualization tool, it shows unreadable code.

Practical consequence: Invoices to small companies without ERP systems are better suited as ZUGFeRD. Invoices to public sector entities must be sent as XRechnung.

Which format is suitable for international invoices?

ZUGFeRD 2.1 / Factur-X is accepted in France and increasingly across Europe. XRechnung is a German CIUS — barely known outside Germany.

Which format is better for archiving?

ZUGFeRD is ideal for audit-proof archiving: the invoice is a complete, self-contained document. XRechnung requires a separate visualization component.

Which format do we recommend 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
Fully automated ERP integration	Both	XRechnung easier to parse, ZUGFeRD more flexible

What about the e-invoice mandate starting in 2027?

The Growth Opportunities Act requires e-invoices per EN 16931 from 2027 (companies > €800,000 revenue) or 2028 (all companies). Both formats meet this requirement. You don't have to choose one — you can select the appropriate format for each recipient.

Practical recommendation: send XRechnung to public sector entities, ZUGFeRD to everyone else. TaxLayer supports both outputs in one workflow.

How can I validate ZUGFeRD and XRechnung?

Both formats can be checked with the free ZUGFeRD & XRechnung Validator directly in the browser. It validates against all EN 16931 required fields and displays errors clearly.

How does TaxLayer generate both formats from one source?

TaxLayer extracts the invoice data once via AI from the PDF and then generates at the press of a button either:

ZUGFeRD 2.1 (PDF/A-3 + CII XML, COMFORT profile, EN 16931-compliant)
XRechnung 3.0 (UBL 2.1 XML, CIUS DE, EN 16931-compliant)

Both outputs are validated against the official KoSIT schemas. You can also change the format after extraction — without re-entering the data. The first two conversions per month are free — try it now.