XRechnung vs ZUGFeRD: which e-invoice format for which invoice

XRechnung and ZUGFeRD are the two names that come up as soon as a German customer asks for an "E-Rechnung". They are not competitors in the sense of two incompatible worlds: both carry the same invoice data model, the European norm EN 16931. They differ in packaging, in who prescribes them, and in what a recipient can do with them.

What XRechnung is

XRechnung is the German Core Invoice Usage Specification (CIUS) of EN 16931, maintained by KoSIT, the coordination office for IT standards of the German public administration. An XRechnung is a pure XML file, in one of the two syntaxes the norm allows: UBL 2.1 or UN/CEFACT CII. There is no PDF: the human-readable rendering is the recipient's job.

XRechnung adds national business rules to the European ones (the rules named BR-DE-1 to BR-DE-31 in a validation report, such as BR-DE-15 on the buyer reference) and requires a routing identifier, the Leitweg-ID, for invoices to public bodies. The release used on this site is shown on the XRechnung validator; KoSIT publishes a new release about once a year, with a defined date from which the previous one is no longer accepted.

What ZUGFeRD is

ZUGFeRD, published by the Forum elektronische Rechnung Deutschland (FeRD), is a hybrid format: a PDF/A-3 file that shows the invoice as people are used to reading it, with the same invoice embedded as a CII XML file. The recipient's software reads the XML; a human reads the PDF. Since version 2.0, ZUGFeRD and the French Factur-X have been one specification with two names, kept in step by FeRD and FNFE-MPE.

ZUGFeRD comes in profiles, from MINIMUM to EXTENDED, that determine how much of the invoice is present in the XML. Only the profiles from EN 16931 upwards carry the full core invoice; the smaller profiles are for special uses and do not count as e-invoices under German VAT law. The profiles are explained in their own guide.

What they share

Both formats are compliant with EN 16931 at their core, so the same business rules apply to both: totals must add up, a VAT breakdown must exist for each VAT category, mandatory fields are the same. A ZUGFeRD invoice in the EN 16931 profile and an XRechnung carry the same business terms (BT-1 to BT-165 in the norm's numbering); the XRechnung adds a few German constraints on top.

ZUGFeRD even has an XRECHNUNG profile: a hybrid PDF whose embedded XML follows the XRechnung rules. That profile is useful when a business customer wants a readable PDF and a public-sector customer wants XRechnung, without two production lines.

Where the law requires which

For invoices to the federal administration, the E-Rechnungsverordnung (ERechV) has required electronic invoices since 27 November 2020, with XRechnung as the standard the federal portals accept (ZRE for the direct federal administration, OZG-RE for the indirect one). The Länder have their own regulations and portals; most accept XRechnung, some accept ZUGFeRD as well. The Germany country page tracks this.

For invoices between businesses, § 14 UStG in the version of the Wachstumschancengesetz defines an e-invoice as a structured electronic format that complies with EN 16931 or is interoperable with it. The Federal Ministry of Finance (BMF) states in its letter of 15 October 2024 that both XRechnung and ZUGFeRD from version 2.0.1 (except the MINIMUM and BASIC WL profiles) meet this definition. So a business is free to choose either; the obligation is about the data, not the packaging. Who must issue e-invoices from when is the subject of another guide.

How to choose

• Public bodies: XRechnung, with the Leitweg-ID the body gives you. Check the body's portal for the accepted syntaxes (most accept both UBL and CII).
• Business customers who want a document they can read: ZUGFeRD in the EN 16931 profile (or XRECHNUNG profile). The PDF makes the switch painless for the people who approve invoices; the XML keeps it an e-invoice.
• Business customers with an ERP that imports XML: XRechnung or ZUGFeRD, whichever your customer's system handles best. Ask; the answer is often "either, as long as it validates".
• Both kinds of customers: produce the EN 16931 data once and package it per recipient. Most invoicing software that supports one format supports the other.

Whatever the choice, validate before sending: a rejected invoice costs days. The XRechnung validator applies the KoSIT rules, the ZUGFeRD validator the FeRD profile rules, and the Factur-X viewer shows what a hybrid PDF actually contains.

Sources

• KoSIT, XRechnung standard and releases: xeinkauf.de/xrechnung
• FeRD, ZUGFeRD specification: ferd-net.de
• E-Rechnungsverordnung (ERechV): gesetze-im-internet.de/erechv
• § 14 UStG, e-invoice definition: gesetze-im-internet.de/ustg_1980/__14.html
• BMF letter of 15 October 2024 on the mandatory e-invoice, and the BMF FAQ: bundesfinanzministerium.de
• Federal invoice portals: xrechnung.bund.de (ZRE), xrechnung-bdr.de (OZG-RE)