Use XRechnung when the recipient is a German public body or asks for pure XML; use ZUGFeRD when your business customer wants a PDF they can read with the data inside. Both follow the European standard EN 16931, and both count as e-invoices between businesses in Germany, except ZUGFeRD's MINIMUM and BASIC WL profiles. The deciding question is what your recipient accepts.
How do they compare?
| XRechnung | ZUGFeRD | |
|---|---|---|
| What it is | pure XML file | PDF/A-3 with XML inside |
| Readable without software | no, needs a viewer | yes, the PDF page |
| XML syntax | UBL or CII | CII |
| Maintained by | KoSIT (XRechnung) | FeRD (ZUGFeRD) |
| Current version | 3.0 (bundles 3.0.2) | 2.5.2 |
| Counts as an e-invoice between businesses | yes | yes from 2.0.1, except MINIMUM and BASIC WL (BMF FAQ) |
| Public bodies | the usual requirement | accepted by some portals, often in the XRECHNUNG profile |
| Buyer reference (BT-10) | required; the Leitweg-ID for public bodies | required in the XRECHNUNG profile |
Which should I choose?
- Your customer named a format: use it. Most rejections come from sending a valid file in a format the recipient does not accept.
- A federal, state or municipal body: XRechnung with the Leitweg-ID, unless they say otherwise.
- A business customer with no instruction: ZUGFeRD in the EN 16931 profile is the easiest for a person to read and still a full e-invoice.
This is general information, not tax advice. See e-invoicing in Germany for the dates.
What can Klarbon do?
| You have | Tool |
|---|---|
| a UBL, CII or ZUGFeRD invoice and need XRechnung | Convert an e-invoice |
| no invoice file yet and need XRechnung | Create an XRechnung |
| no invoice file yet and need ZUGFeRD | Create a ZUGFeRD invoice, in beta |
| either and want to check it | Validate an XRechnung or a ZUGFeRD invoice |
Klarbon makes and checks the file; you send it yourself.
Related
Frequently asked questions
Is ZUGFeRD allowed for invoices to German public bodies?
Some accept it, many require XRechnung. Use the format the public body names, usually in the order. ZUGFeRD's XRECHNUNG profile is accepted where the portal accepts ZUGFeRD files.
Can I send XRechnung to a business customer?
Yes. Any EN 16931 format counts as an e-invoice between businesses in Germany. Agree the format with your customer, since a pure XML file is harder to read without software.
Which is better for a small business?
Use what your customer asks for. With no instruction, ZUGFeRD is easier for a person to read, while XRechnung is what public bodies usually expect.
Sources
- Federal Ministry of Finance (BMF), FAQ on e-invoicing bundesfinanzministerium.de
- XStandards Einkauf (KoSIT), XRechnung xeinkauf.de
- FeRD, ZUGFeRD ferd-net.de