Summary · 2026-10-12
XRechnung vs. ZUGFeRD: which German e-invoice format do you need?
Both formats implement the European e-invoice standard EN 16931 and both count as electronic invoices under § 14 UStG. The difference is the packaging.
| XRechnung | ZUGFeRD / Factur-X | |
|---|---|---|
| Maintained by | KoSIT (the German public-sector IT standards body) | FeRD (Forum elektronische Rechnung Deutschland), together with the French FNFE-MPE |
| File | One XML file (UN/CEFACT CII or UBL syntax) | One PDF/A-3 with the CII XML embedded as an attachment |
| Human-readable? | Only with a viewer | Yes – the PDF shows the invoice, the XML carries the data |
| Typical use | Mandatory for suppliers of federal, state and municipal bodies (Leitweg-ID as buyer reference); accepted in B2B | B2B invoices by e-mail; works for recipients with and without e-invoice software |
| Caveat | Profile/version must match what the portal expects | Profiles MINIMUM and BASIC WL do not count as e-invoices; the XML is legally decisive if PDF and XML differ (BMF letter of 15 Oct 2025) |
Rule of thumb: public-sector customer → XRechnung XML (often uploaded to a portal). Business customer → ZUGFeRD PDF in profile EN 16931, which also reads like a normal PDF invoice. E-Rechnung für Excel and E-Rechnung für Sheets produce both from the same rows; a customer with a Leitweg-ID automatically gets the XRECHNUNG profile.
This is a summary. The full article is in German: XRechnung oder ZUGFeRD? Die Unterschiede einfach erklärt.
General information, not tax or legal advice. Sources: German VAT Act (UStG), UStDV and the BMF FAQ on e-invoicing, as of 2026-10-12.