ZUGFeRD or XRechnung: the difference and which format you need

Since e-invoicing became mandatory in Germany, many self-employed people are hearing the words ZUGFeRD and XRechnung for the first time. Usually the question comes from a customer: “Could you please send us the invoice as an XRechnung?” Here you'll learn what the two formats are and which one you really need.

The key points in brief

• Both are real e-invoices. They follow the European standard EN 16931 and can be read in automatically by your customer's accounting software.
• XRechnung is a pure XML file. People can hardly read it without a program.
• ZUGFeRD is a PDF that also contains the same data as XML. Your customer sees a normal invoice; their software reads the data.
• A normal PDF is not an e-invoice, even if it is sent by email.

What is an XRechnung?

XRechnung is the German standard for e-invoices. It consists only of data: invoice number, date, amounts, tax rates, bank details, each line item as its own field. There is no layout, no logo and no page to print.

It is meant for software. Your customer's accounting system reads the file in without anyone having to type anything. If you invoice public authorities such as municipalities, schools or federal agencies, you usually can't avoid XRechnung. They also often require a so-called Leitweg-ID, which the authority gives you.

What is ZUGFeRD?

ZUGFeRD brings two worlds together: you send a perfectly normal PDF that your customer can open, read and print. Embedded in this PDF is an XML file containing the same invoice data. That is why it is called a hybrid format.

Good to know: for tax purposes, the XML part of a ZUGFeRD invoice is what counts. If the PDF view and the XML differ, the XML data applies. A good program therefore creates both parts from the same input, so differences can't arise in the first place.

Not every ZUGFeRD file meets the requirement. According to the German Federal Ministry of Finance, the simple profiles MINIMUM and BASIC-WL don't count as e-invoices because they lack important details. The EN 16931 profile (also called “COMFORT”) is the right choice for most self-employed people.

ZUGFeRD and XRechnung compared

• Appearance: ZUGFeRD looks like a normal PDF invoice. XRechnung is a data file without a layout.
• Readable by people: ZUGFeRD without any tools. XRechnung needs a viewer.
• Automatic processing: possible with both.
• Typical recipients: ZUGFeRD for business customers who also want to look at their invoices. XRechnung for public authorities and companies that explicitly require it.
• E-invoice in the legal sense: both, as long as they comply with EN 16931.

Which format do you need?

You invoice businesses in Germany

Here, ZUGFeRD in the EN 16931 profile is usually enough. Your customer gets a readable PDF, and their accounting system can still take over the data automatically. If in doubt, ask which format they prefer. Some large companies explicitly require XRechnung.

You invoice public authorities

Then you almost always need XRechnung, usually with a Leitweg-ID. The invoice is often submitted through an upload portal. The exact requirements are in your order or come from the office that commissioned you.

You invoice private customers

There is no e-invoicing obligation for private customers. A normal PDF or paper invoice is still fine.

You are a small business under the Kleinunternehmer rule

As a small business under Section 19 of the German VAT Act (UStG), you don't have to issue e-invoices. But you must be able to receive them, and have had to since January 2025. What this means in practice is explained in the guide E-invoicing 2027 for small businesses.

Why a normal PDF isn't enough

Many people think: “But I already send my invoices electronically by email.” That's true, but a PDF from Word or Excel is just a picture of the invoice. A program would first have to recognise and copy the numbers. An e-invoice, on the other hand, contains the data in fixed fields.

Until the end of 2026 you may still send normal PDF invoices to business customers if they agree. If your turnover in the previous year was no more than EUR 800,000, this applies until the end of 2027. After that, all invoices between businesses in Germany need a real e-invoice format. Exceptions include small-amount invoices up to EUR 250 and small businesses under the Kleinunternehmer rule.

Common mistakes

• Renaming a PDF: a PDF doesn't become a ZUGFeRD invoice just because it is called one. The XML really has to be embedded.
• Wrong profile: MINIMUM or BASIC-WL are not enough.
• Not validated: even one missing required field can cause the customer's accounting system to reject the file. Have your invoices checked with a validator before you send them.
• Keeping only the PDF: the e-invoice must be archived in its original format, including the XML part.

Frequently asked questions

Can I open an XRechnung myself?

In a text editor you only see code. To read it, you need a viewer. Many invoicing programs, including our Invoice Studio, show received XRechnung and ZUGFeRD files in a readable form.

Do I have to offer both formats?

No. You need the format your customer accepts. For most self-employed people that is ZUGFeRD. But a program that can do both is handy, so you stay flexible.

Is ZUGFeRD the same as Factur-X?

Almost. Factur-X is the French name for the same standard. Current ZUGFeRD versions and Factur-X are technically largely identical.

Do I need an expensive subscription for this?

No. Many providers charge a monthly fee, but that isn't necessary. There are also programs you pay for once.

Create e-invoices without a subscription

With Invoice Studio you turn the same invoice into a ZUGFeRD PDF or an XRechnung according to EN 16931 with one click. The files have been checked with the Mustang validator. Before sending, the app shows you whether any required details are missing. It runs offline in your browser, you pay once, and your customer data stays on your device.

This article is general guidance (as of October 2026) and is not tax advice. For your individual case, please talk to your tax advisor.