XRechnung or ZUGFeRD? The formats in plain words

Both formats meet Germany's e-invoicing rules. The difference is whether a person can read the invoice without software.

Updated 31 Oct 2026

XRechnung: data only

An XRechnung is a pure XML file following the German KoSIT standard. It's made for software; without a viewer you see code. Public bodies require it, usually with a Leitweg-ID as the buyer reference.

ZUGFeRD (Factur-X): a PDF and the data in one file

A ZUGFeRD invoice is an ordinary PDF with the XML data embedded. People read the PDF; software reads the data. In France the same format is called Factur-X. For the mandate, the EN 16931 (also "COMFORT"), XRECHNUNG and EXTENDED profiles count; MINIMUM and BASIC WL carry too little data and aren't e-invoices.

Which one do you need?

Invoices to public bodies: XRechnung (or whatever the authority asks for).
Invoices to businesses: usually ZUGFeRD, because the recipient can read it without software. Ask if unsure.
Customers in France: Factur-X, which is ZUGFeRD.

Is a file valid?

The free e-invoice validator checks an XRechnung or ZUGFeRD invoice against the official rules and explains every error in plain words (all error codes). Make your own in either format with the e-invoice generator.