One data model, two wrappers
Both formats rest on the same European standard, EN 16931. It defines which details an e-invoice contains and how they relate: seller, buyer, line items, tax rates, totals, payment terms. The standard allows two technical syntaxes, UN/CEFACT CII and UBL. Both carry the same content.
The difference between XRechnung and ZUGFeRD is the wrapper:
| XRechnung | ZUGFeRD | |
|---|---|---|
| File | plain XML file | PDF with an embedded XML file |
| Readable by people | only with software | yes, like any PDF |
| Syntax | CII or UBL | CII |
| Published by | KoSIT, the German coordination office for IT standards | FeRD, the German e-invoicing forum |
| Typical recipients | public bodies, large companies | business customers of every size |
XRechnung
XRechnung is the German standard for invoices to public bodies. It adds its own rules to EN 16931, such as the Leitweg-ID that addresses the authority. The current version is 3.0; the latest bugfix bundle for 3.0.2 came out on 31 August 2026. KoSIT has announced that 3.0 stays in force at least until 31 July 2027.
An XRechnung is only data. Open it without suitable software and you see XML source. That is by design: it is meant to flow into the recipient’s books without retyping. How to read a received XRechnung comfortably anyway is in the guide How to open an XRechnung on a Mac.
ZUGFeRD and Factur-X
ZUGFeRD combines both: an ordinary PDF anyone can open, plus embedded data in CII. The French version is called Factur-X and is technically the same. The current release is ZUGFeRD 2.5, which matches Factur-X 1.09 and has been recommended since July 2026.
According to the BMF letter of 15 October 2025, the XML in a ZUGFeRD PDF is the invoice that counts. If the PDF and the data differ, the data prevail. Software that produces both from the same source prevents such differences.
Which ZUGFeRD profiles count as an e-invoice
ZUGFeRD has profiles that carry different amounts of detail:
- MINIMUM and BASIC WL do not contain all mandatory invoice details. They do not count as e-invoices.
- BASIC and EN 16931 (formerly COMFORT) map the standard and count as e-invoices.
- EXTENDED adds fields beyond the standard, for industries with special details.
The BMF letter of 15 October 2025 explicitly accepts all ZUGFeRD profiles from version 2.0.1 except MINIMUM and BASIC WL. For most freelancers EN 16931 is the safe choice, because it maps exactly the standard.
What to send to whom
- Public bodies: XRechnung, almost always with a Leitweg-ID. You get it from the client, usually in the order. Federal authorities require e-invoices under the E-Rechnungsverordnung, and many accept them through their own portals.
- Business customers in Germany: ZUGFeRD is usually the most convenient choice. Customers without e-invoicing software simply read the PDF, those with it take over the data. If a customer explicitly asks for XRechnung, send it as well.
- Consumers: no e-invoice needed. An ordinary PDF is enough.
When you have to send e-invoices is explained in the guide on the e-invoicing mandate. Which details every invoice needs, whatever the format, is under invoice requirements.
What to watch when you create one
An e-invoice needs more details than a PDF for the printer. Commonly missing are a full address with postal code, the customer’s email address or, for XRechnung, your phone number and bank details. Good software checks this before you finalize, because afterwards an invoice can no longer be changed. Whether a format suits a particular customer is best settled with that customer.
