XRechnung or ZUGFeRD: which format do you need?

XRechnung and ZUGFeRD are the two e-invoice formats that matter in Germany. Both meet the same European norm, EN 16931. They do not differ in content, only in packaging. Which one you need depends mostly on who receives your invoice.

XRechnung: pure XML

An XRechnung is a pure XML file. It contains only the structured data and is meant to be processed by software. To the human eye an XRechnung looks unwelcoming, and that is by design. German public authorities generally ask for exactly this format.

ZUGFeRD: a PDF with XML inside

ZUGFeRD (called Factur-X in France) is a hybrid format: an ordinary PDF invoice with the structured XML data embedded inside it. A person sees the familiar PDF; software reads the embedded XML. You get both in one file: readable and machine-processable at the same time.

That makes ZUGFeRD especially handy in B2B, where your customer may still work partly by hand: they can view and print the invoice as usual, but their software can still book it automatically.

Which format is the right one?

• Billing a public body (B2G)? Then the XRechnung is usually the expected standard.
• Billing another business (B2B) and want the invoice to also be readable as a normal PDF? Then ZUGFeRD is often the more comfortable choice.
• Not sure what your customer expects? Just ask. Both formats are valid e-invoices under the norm. The only question is what the other side can process.

In terms of content you do not have to decide "forever". Because both formats rest on the same norm, they are the same invoice data in a different shell. With Invograde you enter your invoice once and can download it as an XRechnung (UBL or CII) or as a ZUGFeRD/Factur-X PDF. Each file is checked against EN 16931 before it is handed to you.

By the way: if you receive a ZUGFeRD PDF and want to know exactly what is in it, you can open it in the viewer and read the embedded data. There is more on that in the article about opening ZUGFeRD PDFs.