ZUGFeRD or XRechnung: which one do I need?

Both formats are e-invoices under the European standard EN 16931. The difference is what the recipient sees and who asks for which format.

The difference in one sentence

ZUGFeRD is a normal PDF invoice that also carries the invoice data as XML: people read the PDF, software reads the data. XRechnung is only the XML file, with no visible invoice, plus a few extra German mandatory fields (e.g. contact person, Leitweg-ID).

When do I use which?

• Invoice to a company: ZUGFeRD with profile EN 16931 is usually the easiest. The customer reads it as before, their software imports the data. XRechnung also works.
• Invoice to German authorities: usually XRechnung, with Leitweg-ID. See sending an XRechnung to an authority.
• Customer asks for a format: use what they ask for.

Which ZUGFeRD profiles count as e-invoices?

ZUGFeRD has several profiles. According to the German Federal Ministry of Finance, MINIMUM and BASIC WL are not complete e-invoices because mandatory details are missing. From profile EN 16931 (formerly COMFORT) upwards, a ZUGFeRD invoice is a valid e-invoice.

What is binding in ZUGFeRD, PDF or data?

The embedded invoice data (XML) is authoritative. If PDF and data differ, e.g. in the bank details, the XML applies. That is exactly what our free tool checks: check invoice.

More guides

• Open an XRechnung and save it as PDF
• E-invoices for small businesses under § 19 UStG
• Sending an XRechnung to a German authority

General information, not tax or legal advice. As of: 2026-11-05.