ZUGFeRD and XRechnung are the two most important formats for electronic invoices in Germany. But what exactly are the differences? Which format is suitable for which purpose – and what do car dealers need to know with regard to the e-invoicing mandate? In this comprehensive guide, we explain the differences, commonalities, and use cases of both formats – practical and easy to understand.
What Is ZUGFeRD? The Hybrid Invoice Format at a Glance
ZUGFeRD stands for Zentraler User Guide des Forums elektronische Rechnung Deutschland (Central User Guide of the Forum for Electronic Invoicing Germany). It is a hybrid invoice format that embeds a machine-readable XML file within a visual PDF/A-3 document. ZUGFeRD thus combines the best of both worlds: Humans can read the invoice as a PDF as usual, while software can automatically process the structured XML data.
ZUGFeRD Profiles: From Basic to XRechnung
ZUGFeRD is available in various profiles that differ in the scope of contained data:
- Minimum: Contains only the most basic invoice information – suitable for booking references and payment processing.
- Basic WL (Without Lines): Extended with summarized invoice information without individual line items.
- Basic: Includes fundamental invoice data including individual invoice positions – the most commonly used profile in B2B.
- EN 16931 (Comfort): Fully maps the European standard EN 16931, thereby meeting the requirements of an EU-compliant e-invoice.
- Extended: Offers the greatest functional scope with additional fields for industry-specific requirements, such as in the automotive trade.
- XRechnung: Since ZUGFeRD 2.1, there is a dedicated profile that maps the XRechnung specification within the ZUGFeRD container – ideal for communication with public sector clients.
Good to Know: ZUGFeRD in its current version 2.3 is based on the international standard Factur-X and can therefore also be used in France and other EU countries. For the German market, it is the most widely used hybrid e-invoice format.
Benefits of ZUGFeRD at a Glance
- Visual presentation as PDF – readable without specialized software
- Machine-readable XML data for automated processing
- Various profiles for different requirements
- International standard (Factur-X / EN 16931)
- Easy integration into existing invoicing processes
- Ideal for a gradual transition to e-invoicing
What Is XRechnung? The Purely Structured XML Format
XRechnung is the German standard for electronic invoices to public sector clients. Unlike ZUGFeRD, it is a pure XML format without a visual PDF component. XRechnung was developed by the Coordination Office for IT Standards (KoSIT) and is fully based on the European standard EN 16931.
Technical Structure of XRechnung
An XRechnung consists exclusively of structured XML code. It can be created in two syntaxes:
- UBL (Universal Business Language): The preferred syntax for XRechnung in Germany, standardized by OASIS.
- CII (Cross Industry Invoice): Alternative syntax also used by ZUGFeRD – based on UN/CEFACT.
Since XRechnung does not produce a visual document, recipients need specialized software or a viewer to display the invoice data. For machine-to-machine exchange, however, the format is optimal: it is compact, unambiguously structured, and leaves no room for interpretation.
Note: XRechnung has been mandatory for all suppliers to the German federal government since November 2020. Many states and municipalities have set their own deadlines. Delivery to public sector clients is facilitated through the central PEPPOL portal or the routing ID (Leitweg-ID).
Benefits of XRechnung
- Full compliance with EN 16931
- Mandatory format for invoices to federal authorities (B2G)
- Maximum automation without manual processing
- Compact data format – fast transmission
- Standardized validation via the KoSIT testing tool
ZUGFeRD vs. XRechnung: The Key Differences in Detail
Although both formats are based on the European standard EN 16931, they differ in several essential points. The following table gives you a quick overview:
| Criterion | ZUGFeRD | XRechnung |
|---|---|---|
| Format | Hybrid: PDF/A-3 + embedded XML | Pure XML (UBL or CII) |
| Visual Presentation | Yes – readable as PDF | No – viewer or software needed |
| EU Standard EN 16931 | Compliant from profile EN 16931 (Comfort) upward | Fully compliant |
| Profiles / Variants | 6 profiles (Minimum to XRechnung) | One unified standard |
| Primary Use | B2B invoice exchange | B2G (invoices to authorities) |
| Mandatory in B2G | Only with XRechnung profile | Yes – nationwide since 2020 |
| Human Readability | Yes – simply open the PDF | No – special rendering needed |
| File Size | Larger (PDF + XML) | Very compact (XML only) |
| Syntax | CII (UN/CEFACT) | UBL or CII |
| Validation | Format-specific check + EN 16931 | KoSIT testing tool (Schematron) |
Commonalities of ZUGFeRD and XRechnung
Despite the differences, both formats share important foundations:
- Both are based on the European standard EN 16931
- Both enable automated processing of invoice data
- Both meet the requirements of EU Directive 2014/55/EU
- Both are recognized under the German e-invoicing mandate from 2025
- ZUGFeRD can even transport XRechnung data through its XRechnung profile
The European Standard EN 16931 as the Common Foundation
EN 16931 is the European standard for the semantic data model of an electronic invoice. It defines what information an e-invoice must contain – regardless of the specific technical format. Both ZUGFeRD (from profile Comfort/EN 16931) and XRechnung implement this standard.
The standard ensures that e-invoices are interoperable across the EU. For German companies, this means: Anyone who adopts EN 16931-compliant formats today is also prepared for European invoice exchange.
Which Format for Which Purpose? The Decision Guide
The choice between ZUGFeRD and XRechnung depends primarily on your business environment and your invoice recipients. Use the following guide to make the right decision:
Invoices to Federal Authorities?
If you issue invoices to public sector clients at the federal level, XRechnung is mandatory. Use the PEPPOL network or the central invoice receipt platform (ZRE) of the federal government.
Invoices to State or Municipal Authorities?
Check the respective state regulations. In many cases, XRechnung is also required, though in some cases ZUGFeRD with the XRechnung profile is accepted.
Invoices to Business Customers (B2B)?
In the B2B sector, you generally have a free choice. ZUGFeRD is the most practical solution here, as your customers can also read the invoice as a PDF without specialized software.
Recipients Without E-Invoice Software?
If your customers do not yet use e-invoice software, ZUGFeRD is ideal: The PDF looks like a normal invoice but already contains the structured data for the future.
Maximum Automation Desired?
For fully automated invoice processes without manual intervention, XRechnung offers the advantage that no visual component “gets in the way” – pure data processing.
Need to Cover Both?
Use ZUGFeRD with the XRechnung profile. This way, authorities receive the required XRechnung while business customers get a readable PDF – all in one document.
ZUGFeRD and XRechnung in the Car Trade: Recommendation for Car Dealers
For car dealerships and automotive businesses, choosing the right e-invoice format is particularly relevant. The industry has specific requirements for invoice documents – from vehicle data to warranty services to complex parts positions.
Why ZUGFeRD Is the Best Choice for Car Dealers
- Visual Control: Workshop invoices with many positions can be reviewed as PDF before sending.
- Customer-Friendliness: Private customers and smaller business customers can open and read ZUGFeRD invoices like familiar PDFs.
- Extended Profile: The ZUGFeRD Extended profile offers additional fields for industry-specific information such as vehicle identification numbers or workshop orders.
- Gradual Transition: Your car dealership can introduce ZUGFeRD without all business partners immediately needing e-invoice software.
- DATEV Compatibility: ZUGFeRD is directly supported by DATEV and common accounting programs – a decisive advantage for collaboration with your tax advisor.
Practical Tip for Car Dealers: If you supply vehicles to municipalities, state authorities, or the federal government, you will need XRechnung for those invoices. For all other business customers, ZUGFeRD is the more convenient solution. With a modern invoicing software, you generate both formats from the same master data.
Creating and Validating ZUGFeRD and XRechnung
Creating ZUGFeRD Invoices
To create ZUGFeRD invoices, you need software that can generate PDF/A-3 files with embedded XML. The most common approaches:
- Invoicing Software: Modern invoicing software like AutoPult automatically generates ZUGFeRD invoices from your invoice data.
- ERP Systems: Many ERP solutions offer ZUGFeRD export as a standard feature.
- Accounting Software: Programs like DATEV, Lexware, or sevDesk support ZUGFeRD output.
- Libraries and APIs: For custom development, open-source libraries like Mustangproject (Java) or Factur-X (Python) are available.
Creating XRechnung
Since XRechnung is a pure XML format, the following creation methods exist:
- Invoicing Software with XRechnung Export: The simplest method – your software generates the XML automatically.
- Online Portals: Platforms such as the KoSIT portal or commercial services enable manual entry and XML export.
- PEPPOL Network: For automated exchange with authorities via access points.
Validation: How to Check Your E-Invoices
- KoSIT Testing Tool: The official validation tool from KoSIT checks XRechnung invoices against the current specification – available free of charge.
- ZUGFeRD Validator: The Mustangproject validator checks ZUGFeRD files for compliance with the respective profile.
- Integrated Checking: Professional invoicing software automatically validates your e-invoices before sending.
E-Invoicing Mandate 2025: What Does This Mean for ZUGFeRD and XRechnung?
With the Growth Opportunities Act, the German legislator has enacted the phased introduction of the e-invoicing mandate. The key points:
- From January 1, 2025: All companies must be able to receive e-invoices.
- From January 1, 2027: Companies with more than €800,000 in annual revenue must send e-invoices.
- From January 1, 2028: The e-invoicing mandate applies to all companies in the B2B sector – regardless of size.
Which Formats Meet the E-Invoicing Mandate?
Formats that comply with EN 16931 qualify as e-invoices under the law. Specifically, this means:
- XRechnung: Fully meets the requirements.
- ZUGFeRD from profile EN 16931 (Comfort): Also meets the requirements.
- ZUGFeRD Minimum / Basic WL / Basic: Do not meet the requirements – these profiles are not e-invoices under the law.
- Simple PDF invoices: Do not qualify as e-invoices and will no longer be permissible in the B2B sector after the transitional periods.
Recommendation: Use ZUGFeRD in profile EN 16931 or higher to meet both the legal requirements and provide your customers with a readable invoice. For invoices to authorities, use the XRechnung profile or a native XRechnung.
AutoPult: ZUGFeRD and XRechnung from a Single Source
As a specialized software solution for the automotive trade, AutoPult supports both e-invoice formats – seamlessly integrated into your existing workflows.
- ZUGFeRD Invoices: Create compliant ZUGFeRD invoices in all profiles – from Basic to Extended – directly from your orders and vehicle data.
- XRechnung Export: For invoices to public sector clients, AutoPult generates valid XRechnung invoices with the correct routing ID.
- Automatic Validation: Every e-invoice is automatically checked against the current specification before sending.
- DATEV Interface: Transfer your e-invoices directly to DATEV – including all structured data for accounting.
- Future-Proof: AutoPult is continuously updated to meet new legal requirements – you do not need to worry about format changes.
Frequently Asked Questions (FAQ)
What is the main difference between ZUGFeRD and XRechnung?
ZUGFeRD is a hybrid format that embeds a machine-readable XML file within a visual PDF. XRechnung is a pure XML format without a visual component. Both are based on the European standard EN 16931 but differ in presentation and typical use cases.
Is ZUGFeRD a valid e-invoice?
Yes, but only from profile EN 16931 (Comfort) upward. The profiles Minimum, Basic WL, and Basic do not meet the requirements of EN 16931 and therefore do not qualify as e-invoices under the law. Make sure to use at least the EN 16931 profile.
As a car dealer, do I have to use XRechnung?
Only if you issue invoices to public sector clients (federal, state, or municipal authorities). For B2B, ZUGFeRD from profile EN 16931 is the recommended solution, as your business partners can also visually review the invoices.
Can I invoice authorities with ZUGFeRD?
Yes, if you use the ZUGFeRD “XRechnung” profile. This profile generates an XRechnung-compliant XML file within the ZUGFeRD container. However, check in advance whether the respective authority accepts this format – some explicitly require a native XRechnung.
Which format is recommended for the e-invoicing mandate from 2025?
For most companies in the B2B sector, ZUGFeRD in profile EN 16931 or Extended is the best choice. This meets the legal requirements while simultaneously providing your customers with a readable invoice. For B2G invoices, use XRechnung.
Does DATEV support ZUGFeRD and XRechnung?
Yes, DATEV supports both formats. ZUGFeRD invoices can be directly imported into DATEV Unternehmen online. XRechnung invoices are also processed. Seamless transfer works best with software that offers a direct DATEV interface.
What happens if my e-invoice is not valid?
Authorities will reject non-compliant e-invoices, leading to payment delays. In B2B, a faulty e-invoice can cause processing problems for the recipient. Therefore, always validate your invoices before sending – preferably automatically through your invoicing software.
Can I use both formats in parallel?
Yes, this is even recommended. Many companies use ZUGFeRD for B2B invoice exchange and XRechnung for government invoices. With modern invoicing software like AutoPult, you create both formats from the same master data – without duplicate work.
Conclusion: Using ZUGFeRD and XRechnung Correctly
The question “ZUGFeRD or XRechnung?” cannot be answered universally – it depends on your specific use case. For most car dealers and B2B companies, ZUGFeRD in profile EN 16931 or Extended is the optimal solution: You meet the legal requirements of the e-invoicing mandate, provide your customers with a readable invoice, and benefit from automated data processing.
For invoices to public sector clients, there is no way around XRechnung. The good news: With the right software, you do not have to choose between formats – you simply use both.
Prepare Now: The e-invoicing mandate is already in effect. Make sure your car dealership can process both ZUGFeRD and XRechnung. AutoPult supports you – from creation to validation to DATEV transfer.
