The German e-invoicing mandate allows two main formats: XRechnung and ZUGFeRD. Both meet the European standard EN 16931 but are suitable for different use cases. Which format is right for your company?
Our free format selector helps you make the right choice in four questions – including justifications, pros and cons, and concrete implementation steps. Your input stays in your browser, and no login is required.
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Find out which e-invoicing format best suits your company in 4 questions. Free, no registration required, all input stays in your browser.
Both German e-invoicing formats are based on the European standard EN 16931, which has defined the standard for structured electronic invoices in the EU since 2017. The standard specifies which fields an Invoice must contain and in what structure they must be organized.
EN 16931 itself is not a concrete data format but a model description. It is implemented in two XML syntaxes: Universal Business Language, an open OASIS specification, and Cross Industry Invoice, a UN/CEFACT standard. Both XRechnung and ZUGFeRD use one of these two syntaxes.
Anyone who meets EN 16931 automatically meets the European e-invoicing standard – and is prepared for the EU's ViDA initiative from 2030.
XRechnung is the German national standard for electronic invoices, issued by the Coordination Office for IT Standards (KoSIT). It is a pure XML file without a human-readable component.
Since November 2020, XRechnung has been mandatory for invoices to federal authorities, and now also for many state authorities and municipal contractors. The current version is 3.0.2.
Characteristic of XRechnung:
Queens XML format, Not readable without a tool - Strict validation rules based on EN 16931 plus German extensions - Mandatory entry of a routing ID for identifying the authority recipient - Mostly transmitted via Peppol or through authority portals such as ZRE (federal) and OZG-RE (states)
XRechnung is the right choice when maximum automation and government-compliant processing are important. It is less suitable for purely manual review processes.
ZUGFeRD (Central User Guide of the German Electronic Invoicing Forum) is a hybrid format consisting of a PDF and embedded XML. The PDF file is human-readable, just like a traditional invoice, while the embedded XML file contains the structured data for machine processing.
The current version is ZUGFeRD 2.4 (December 2025), which is technically identical to the French standard Factur-X 1.08. ZUGFeRD and Factur-X are therefore compatible throughout Europe.
Characteristic of ZUGFeRD:
– Hybrid of PDF/A-3 (visually readable) and XML (machine-readable) – Multiple profiles with different levels of detail: BASIC, EN 16931 (formerly Comfort), EXTENDED – Shipping via traditional methods possible (email, portals), no special infrastructure needed – High acceptance even from less digitized partners
ZUGFeRD is the right choice if you have a broad, heterogeneous recipient structure and are looking for a smooth transition from existing PDF processes.
Besides XRechnung and ZUGFeRD, there are other terms that frequently appear in the e-invoicing world:
Factur-X is the French name for ZUGFeRD as of version 2.0. Both formats are technically identical and are being developed in parallel. The German FeRD and the French FNFE-MPE align their versions. Those who use ZUGFeRD can send their invoices to French business partners without any adjustments, and vice versa.
Peppol is not its own invoicing language, but rather a transmission infrastructure. Through the Peppol network, XRechnungen, ZUGFeRD invoices, or other EN-16931-compliant formats can be sent securely and automatically. Peppol is used in many European countries as a standard transmission path, particularly in Germany for B2G invoices.
EDI (Electronic Data Interchange) is an older standard for structured data exchange, particularly common in the automotive and consumer goods industries. EDI invoices in formats like EDIFACT D96A or VDA remain permissible as long as they are EN-16931 compliant. Existing EDI processes do not need to be abandoned due to the e-invoicing mandate but can be supplemented by XRechnung or ZUGFeRD.
A hybrid approach – meaning the parallel use of XRechnung and ZUGFeRD – is always worthwhile when you have a mixed customer base. Typical scenarios:
– You invoice both government agencies and business customers – Some of your customers are highly digitized, while others prefer human-readable PDFs – You operate internationally and require Factur-X compatibility, but you also have German B2G customers
Modern cloud solutions automate format routing: based on recipient master data, the appropriate format is selected and automatically generated. On the receiving end, a format-independent solution ensures that incoming invoices are processed regardless of their format.
XRechnung is a pure XML format specifically developed for communication with German authorities. ZUGFeRD combines a human-readable PDF with an embedded XML file, making it more flexible for B2B communication. Both comply with the European standard EN 16931.
In most cases, you should use the „EN 16931" profile (formerly called „Comfort"). It meets all legal requirements for a E-bill and is widely accepted. The „EXTENDED" profile is only useful if you need additional structured data. The „BASIC" profile is too lean for end-to-end automated processing.
Factur-X is the French name for ZUGFeRD from version 2.0 onwards. Both formats are technically identical and are jointly developed by the German FeRD and the French FNFE-MPE. A ZUGFeRD invoice can be received in France as Factur-X and vice versa.
Yes, many companies do that. A hybrid approach is typical: XRechnung for government customers, ZUGFeRD for business customers. Modern cloud solutions automate format routing via the recipient's master data. On the receiving end, you should be able to process both formats anyway.
Peppol is an international network for the secure transmission of electronic invoices and other business documents. It is not mandatory for German e-invoicing; you can also send them via email or a government portal. However, Peppol is recommended for many B2G (business-to-government) recipients and is standard in Scandinavia and the Netherlands.
Yes, that is possible with specialized tools. A PDF/A-3 file is created from an existing PDF, into which the XML from the existing invoice data is embedded. This is particularly practical when transitioning from traditional PDF processes to e-invoicing.
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