XRechnung or ZUGFeRD?
Both are e-invoices to the European standard EN 16931, and both are accepted in Germany. They differ in how the invoice reaches its recipient: as a file for software only, or as a PDF that people can read as well.
What counts as an e-invoice in Germany
Under German VAT law, an e-invoice is an invoice in a structured electronic format that complies with EN 16931 and can be processed automatically. A PDF on its own, a scan or a paper invoice is not an e-invoice – it counts as an “other invoice”.
Since 1 January 2025, every business in Germany must be able to receive e-invoices – an e-mail inbox is enough. Issuing them is required for invoices to other businesses in Germany from 2028 at the latest, and from 2027 for businesses with a turnover above €800,000 in the previous year. Exceptions include invoices up to €250, travel tickets and small businesses under § 19 UStG; invoices to consumers are not affected.
As of September 2026. The rules are set by German VAT law; the Federal Ministry of Finance explains them in its FAQ on the e-invoice (in German) (new tab). This overview is not tax advice.
XRechnung
XRechnung is the German standard for e-invoices to public authorities. It is published by KoSIT, the Coordination Office for IT Standards, on behalf of the IT Planning Council, and applies EN 16931 to Germany with additional national rules.
An XRechnung is a plain XML file in one of two syntaxes, UBL or CII. People need a viewer to read it; software processes it without retyping. Public authorities usually give a Leitweg-ID, which goes into the invoice as the buyer reference, and many accept invoices through their own portal.
X-Factura creates XRechnung version 3.0 in the CII syntax.
ZUGFeRD and Factur-X
ZUGFeRD is a hybrid format: a PDF in the archive format PDF/A-3 with the same invoice data embedded as XML. People open it like any PDF, accounting software reads the data from the XML part – and where the two differ, the XML part counts. ZUGFeRD is published by FeRD, the German Forum for Electronic Invoicing, and is technically identical to the French Factur-X.
ZUGFeRD has several profiles with more or fewer details. From version 2.0.1, ZUGFeRD counts as an e-invoice in Germany – except for the profiles MINIMUM and BASIC WL, which lack required invoice details.
X-Factura embeds the e-invoice in the XRECHNUNG profile when you give a buyer reference, otherwise in the EN 16931 profile, and adds the XML as a separate file.
The difference at a glance
| Aspect | XRechnung | ZUGFeRD / Factur-X |
|---|---|---|
| File | XML | PDF/A-3 with embedded XML |
| Human-readable | with a viewer | yes, like any PDF |
| Machine-readable | yes | yes, from the XML part |
| Syntax | UBL or CII | CII |
| Buyer reference (Leitweg-ID) | required | optional, required in the XRECHNUNG profile |
| Typical recipient | public authorities | businesses |
| Published by | KoSIT | FeRD, with the French FNFE-MPE for Factur-X |
Which format to use
- Invoicing a public authority: usually XRechnung, with the Leitweg-ID the authority gives – often through its invoice portal.
- Invoicing a business: ZUGFeRD is practical because every recipient can read the PDF while software still gets the data. An XRechnung is a valid e-invoice here as well.
- If in doubt, ask the recipient which format they process.
Create and view them with X-Factura
X-Factura creates both formats for free in your browser, without signing up; the invoices themselves are in German, as German recipients expect. It also shows received XRechnung and ZUGFeRD invoices in readable form.