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XRechnung or ZUGFeRD? The difference explained
Both are valid e-invoices under the European standard EN 16931. The difference: ZUGFeRD is also a readable PDF, while XRechnung is a pure data file.
Comparison
| XRechnung | ZUGFeRD | |
|---|---|---|
| File | XML file (UBL or CII syntax) | PDF/A-3 with an embedded XML file (CII) |
| Human-readable | only with software | yes, like a normal PDF |
| Typical recipients | public authorities, customers who ask for it | business customers |
| Valid e-invoice in Germany | yes | yes, from version 2.0.1, except the MINIMUM and BASIC WL profiles |
| Maintained by | KoSIT | FeRD (Forum elektronische Rechnung Deutschland) |
Which one to choose
- For public authorities: XRechnung with the Leitweg-ID, unless the authority says otherwise.
- For business customers: usually ZUGFeRD. Your customer can read the PDF as before and their accounting software imports the data.
- If the customer specifies a format: follow it. Both meet the German legal requirements.
ZUGFeRD is technically identical to the French Factur-X. Billmorph creates ZUGFeRD in the EN 16931 profile and XRechnung 3.0, and validates both before download.
Questions
Is ZUGFeRD accepted in Germany?
Yes. ZUGFeRD from version 2.0.1 meets the requirements for an e-invoice, except for the MINIMUM and BASIC WL profiles, which contain too little data.
Do authorities accept ZUGFeRD?
Each authority or receiving portal decides. Usually XRechnung is required, so ask the contracting authority if in doubt.