SAP Silver Partner · DSAG Member · Solutions in the SAP Store
SAP Silver Partner · DSAG Member · Solutions in the SAP Store
XInvoice and ZUGFeRD are the two central e-invoicing formats in Germany. Both comply with the EU standard EN 16931 – the difference lies in the format: the XRechnung is a pure XML format (machine-readable only) and standard in government business. ZUGFeRD is a hybrid of PDF and embedded XML – for humans andMachine-readable and therefore flexible in B2B. Rule of thumb: Authorities → XRechnung, mixed B2B recipients → ZUGFeRD, ideally accept both and send depending on the recipient.
As of January 1, 2025, all B2B companies in Germany must issue structured electronic invoices Receive and process can. Sending will become mandatory in stages: starting in 2027 for companies with annual revenues exceeding €800,000, and for everyone from 2028. Importantly: a classic PDF invoice will no longer be considered E-bill according to the law – a structured format according to EN 16931 is required. This is exactly where XRechnung and ZUGFeRD come into play. (As of: June 2026)
The XRechnung is a purely XML-based, and therefore exclusively machine-readable, invoice format. It is the German implementation (CIUS) of the European standard EN 16931 and has been mandatory for business with public contracting authorities (B2G) since 2020. An XRechnung does not contain a visual representation – without a suitable viewer, it is not readable for humans. Two syntaxes are permitted (UBL and UN/CEFACT CII). Current version: XRechnung 3.0.2.
ZUGFeRD is a hybrid format: It combines a human-readable PDF/A-3 file with an embedded, machine-readable XML data set (UN/CEFACT CII). The recipient sees a completely normal PDF invoice – the structured data for automatic processing is hidden in the background. ZUGFeRD knows several profiles (from MINIMUM to EXTENDED); from the EN 16931 profile (COMFORT) onwards, it fulfills the requirements for a E-bill. Current version: ZUGFeRD 2.4, internationally known as Factur-X 1.08.
Practice Recommendation: Opt for a hybrid approach – accept both formats at the input stage and choose the appropriate format at the output stage for each business partner. This makes you independent of your partners' software and ensures compliance in all cases.
Unsure which format suits your recipient structure? The free Format Decider» Provides you with a reasoned recommendation in 2 minutes – including a hybrid and PEPPOL strategy.
The format question is one half – the other is the technical implementation in the SAP system: receiving, validating, assigning e-invoices to the correct process, and generating them compliantly for outgoing use. Cloud services exist precisely for this purpose, integrating seamlessly into SAP ECC, S/4HANA, and RISE without requiring any modifications to your print programs.
This is how it works in detail – including validation, assignment, and shipping directly from SAP – is shown by our E-Invoicing Solution for SAP».
The XRechnung is a pure XML format (machine-readable only), ZUGFeRD is a hybrid of readable PDF and embedded XML. Both meet the EU standard EN 16931.
Yes – starting from the EN 16931 (COMFORT) profile. The lower MINIMUM and BASIC WL profiles do not meet the requirements for a fully compliant e-invoice.
Generally the XRechnung. Many public clients only accept this format and also require a valid routing ID.
Yes, and that's usually the best strategy: accept both at the entrance, and choose the appropriate format for each business partner at the exit.
As an e-invoice within the meaning of the B2B obligation no longer – a pure image PDF without structured data does not meet the requirements according to EN 16931.
XRechnung 3.0.2 and ZUGFeRD 2.4 (Factur-X 1.08). As the specifications are updated regularly, it is worth checking the current valid version before implementation.
From format to implementation. Clarify first with the Format Decider», What format suits you, and then see how you can do it with our SAP Solution» implement productively in a few weeks.
Ein Gespräch, das sich lohnt — auch wenn nichts daraus wird. Sie schildern Ihre Situation, wir hören zu und sagen ehrlich, ob und wie wir helfen können.
