XRechnung vs. ZUGFeRD: which e-invoicing standard suits you

With the e-invoicing mandate in 2025, an old debate has flared up again: XRechnung or ZUGFeRD? Both formats are standardised to EN 16931 and both are permitted in Germany. The practical differences are considerable, depending on the use case.

What are the two standards?

XRechnung is a pure XML file. It contains no visual representation. XRechnung is used above all in the public sector, because public administration in Germany has been required to receive XRechnung since 2020.

ZUGFeRD is a hybrid format: a PDF/A-3 document with embedded XML. The human recipient opens an ordinary PDF while the system reads the XML in the background. ZUGFeRD is used above all by mid-sized B2B companies.

	XRechnung	ZUGFeRD
Structure	pure XML file	PDF/A-3 with embedded XML
Human-readable	only via a software preview	yes, as an ordinary PDF
Counts as an e-invoice	yes	from version 2.0.1, except the MINIMUM and BASIC WL profiles
Typical use	public administration	mid-sized B2B companies
Transmission	e-mail or PEPPOL	mostly by e-mail

Which format when?

XRechnung is the right choice when:

• you invoice public administration in the DACH region
• your recipients expect purely automated processing
• you use PEPPOL as your transmission channel

ZUGFeRD is the right choice when:

• you work in classic mid-sized B2B business
• recipients still check partly by hand but also want automated processing
• you want to show a PDF preview with your logo and branding

The ZUGFeRD profiles

• MINIMUM: Core data only. Does not meet EN 16931.
• BASIC WL: Without line item data. Like MINIMUM, it does not count as an e-invoice (BMF circular 2025).
• EN 16931 (COMFORT): Complete line item structure. The standard in common use today.
• EXTENDED: Extensions for sector-specific data.

Workflow differences in the receiving process

Receiving an XRechnung:

1. the XML file arrives in the e-invoice inbox or via PEPPOL
2. the software validates it against the EN 16931 schema
3. the software generates a preview (optional)
4. the workflow engine routes it for approval
5. the data goes straight into the ERP posting

Receiving a ZUGFeRD invoice:

1. the PDF/A-3 file arrives in the e-invoice inbox
2. the software extracts the embedded XML
3. the software validates the XML against the EN 16931 schema
4. the PDF serves as the visual preview
5. the workflow engine routes it for approval
6. the data goes into the ERP posting

Practical recommendation for mid-sized companies

Option A, both formats in parallel. ZUGFeRD for B2B, XRechnung for public sector clients. In most mid-sized company projects, option A goes live faster.

Option B, XRechnung only, plus a PDF companion. Pure XRechnung as the e-invoice, plus a separate PDF as the visual preview. Legally clean, but awkward for many recipients.

FAQ

What is the main difference between XRechnung and ZUGFeRD? XRechnung is a pure XML file with no visible rendering. ZUGFeRD is a PDF/A-3 with embedded XML. In terms of content, both are standardised to EN 16931.

Which format is mandatory in B2B from 2025? Both are permitted. For public sector clients, XRechnung is mandatory. In B2B, supplier and recipient are free to choose the format.

What is the Leitweg-ID? An addressing code for public administration in Germany, used as routing information in XRechnung invoices to public authorities.

Can I send ZUGFeRD via PEPPOL? The PEPPOL network is designed for structured XML documents. In practice, XRechnung runs over PEPPOL, while ZUGFeRD is usually transmitted by e-mail in B2B.

Conclusion

XRechnung and ZUGFeRD are complementary standards. Anyone who defines their own use case clearly (public sector vs. mid-sized B2B business) picks the right format quickly. Pragmatic mid-sized companies often run both formats in parallel. As at September 2026

This article provides general information on legal requirements and is no substitute for legal or tax advice in an individual case.

Further reading

• E-invoicing mandate 2025: roadmap
• PEPPOL for beginners
• E-invoicing solution