XRechnung or ZUGFeRD: what is the difference?

XRechnung

XRechnung is a pure XML file without a visible document. It comes from the public sector and is mandatory for invoices to federal authorities, and most states and municipalities require it as well. It exists in two syntaxes, UBL and CII. The recipient needs software or a viewer to read it.

Invoices to authorities carry a Leitweg-ID as the recipient's address.

ZUGFeRD and Factur-X

ZUGFeRD is a hybrid format: a PDF/A-3 file with the same data embedded as XML. On screen you see an ordinary invoice. Software reads the XML data in the background. Factur-X is the French name for the same format.

From version 2.0.1 and with the EN 16931 profile or higher ZUGFeRD counts as an e-invoice. The Minimum and Basic WL profiles are not enough because details are missing.

Which format when?

• To authorities: XRechnung
• To businesses that expect a readable document: ZUGFeRD
• To businesses with automatic processing: either works, agree the choice with the recipient
• You do not maintain anything twice: the same invoice data produces both formats

Is XRechnung "better"?

No. Both contain the same mandatory details. XRechnung is checked more strictly, the ZUGFeRD PDF is more convenient for people. What matters is that the file is valid and reaches the recipient.

How Saldiqo helps

In Saldiqo you choose the format per invoice and download it with one click or attach it to the email. Before finalizing, Saldiqo checks that all details for the e-invoice are present and tells you what is missing.

Frequently asked questions

Can a person read an XRechnung?

With a viewer yes, for example Saldiqo's free e-invoice viewer. The file itself is only XML.

Is ZUGFeRD also an e-invoice?

Yes, from version 2.0.1 with at least the EN 16931 profile.

What is the difference between UBL and CII?

Two XML notations for the same content. Both are allowed.

Do I need a Leitweg-ID for authorities?

Yes, the authority gives it to you. It appears as the buyer reference on the invoice.

Can I supply both formats?

Yes, from the same data. Ask your customer which one they prefer.

More guides

• E-invoicing in Germany: obligation, formats and deadlines
• The EÜR (cash-basis profit calculation) explained simply
• GoBD for self-employed people: the essentials
• Invoicing as a small business: how to do it right
• Writing a payment reminder: deadlines, interest and fees
• Writing an invoice: the mandatory details under section 14 UStG
• Assigning invoice numbers correctly