XRechnung or ZUGFeRD: which fits you?

ZUGFeRD is a readable PDF with the invoice data embedded, XRechnung is a pure XML file without a PDF. According to the Federal Ministry of Finance (BMF) both meet the requirements for an e-invoice, ZUGFeRD except in the MINIMUM and BASIC-WL profiles. For invoices to companies ZUGFeRD is usually more convenient; for public authorities you ask which format they want.

Last updated: October 27, 2026

In brief

ZUGFeRD: hybrid format, the PDF for reading, the embedded data as the part that counts.
XRechnung: pure XML file; you need a viewer to read it.
Which one? Between businesses the format may be agreed; authorities usually name it themselves.

What is the difference at a glance?

You will soon have to send e-invoices, or you get the first from customers, and you wonder whether the two names mean the same thing. They mean different files that do the same job:

	ZUGFeRD	XRechnung
Structure	PDF with embedded structured data (XML)	pure XML file, no PDF
Reading on screen	directly, the PDF is enough	with a viewer, for example the tax administration's e-invoice viewer
What applies if they differ	the data in the structured part	the XML file itself
Developed by	Forum elektronische Rechnung Deutschland (FeRD)	Koordinierungsstelle für IT-Standards (KoSIT)
Accepted for VAT	from version 2.0.1, except profiles MINIMUM and BASIC-WL	yes, the XRechnung standard meets EN 16931
Buyer reference (BT-10)	named in the BMF letter only for XRechnung as a mandatory field	mandatory field

Both formats are built on the European standard EN 16931. Which one you use does not decide tax recognition, only how easily your customers can process the file.

When do you choose ZUGFeRD, when XRechnung?

Invoice to a business: The law allows the format to be agreed between issuer and recipient, as long as all details required by the VAT Act can be read completely from the file (section 14 (1) UStG). In practice: ask your customer what their bookkeeping reads. Without an answer ZUGFeRD is the easier way, because your customer can see the PDF at once.

Invoice to a public authority: Here a Leitweg-ID is required, which the authority gives you. It goes into the buyer reference (BT-10) of the XRechnung. Between businesses no Leitweg-ID is needed; for VAT a placeholder such as "-" is enough there. For federal authorities the federal e-invoicing ordinance applies as well, alongside the VAT Act. On Amazon Business, public-sector customers set up invoicing as XRechnung with their Leitweg-IDs.

Invoice to private customers: There is no e-invoice duty, so the format does not matter.

Who has duties when is in E-invoice obligation in Germany 2027.

How do you convert an invoice, and how do you check it?

Renaming a PDF to "ZUGFeRD" does not help: an e-invoice needs the structured data that contains all mandatory details. A plain PDF stays an other invoice. So you create the file in a program that writes the chosen format.

Validation before sending is worth it. It is not a condition for tax recognition, but the BMF recommends it because it points out missing or illogical details. The KoSIT validator is an open-source checking program; the rules come from a separate configuration, for example for XRechnung. The tax administration offers a viewer at e-rechnung.elster.de where you can look at XRechnung and ZUGFeRD files. All steps of the check are in Creating and validating XRechnung and ZUGFeRD e-invoices.

Common mistakes

Checking only the PDF of a hybrid file. If they differ, the data in the structured part applies.
XRechnung without a buyer reference. In an XRechnung BT-10 is a mandatory field; for authorities it is the Leitweg-ID.
Choosing the ZUGFeRD profile MINIMUM or BASIC-WL. These profiles do not meet the VAT requirements.
Sending ZUGFeRD to an authority without asking. Public customers name the format and the Leitweg-ID.

How VAT GPT helps

VAT GPT writes both formats: in the invoice editor you choose "ZUGFeRD (PDF)" or "XRechnung (XML)". ZUGFeRD produces a hybrid PDF/A-3 with embedded XML, XRechnung a standalone XML file without a PDF. For XRechnung there is the field "Buyer reference (Leitweg-ID)". A plausibility check runs before the file is created. Then you download the file. There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now

Frequently asked questions

What is the difference between XRechnung and ZUGFeRD? ZUGFeRD is a PDF with embedded data, XRechnung a pure XML file.

Which format is better? Equal for tax purposes if the version is right. ZUGFeRD is easier for people to read, authorities often ask for XRechnung.

Do I need a Leitweg-ID for ZUGFeRD? Only if you invoice an authority and it asks for one. Not between businesses.

Can I read an XRechnung without a viewer? No, it has no PDF view. The tax administration, among others, offers a viewer.

Which version do I need? For ZUGFeRD version 2.0.1 or later, without the MINIMUM and BASIC-WL profiles. For XRechnung the BMF names no minimum version; the tax administration's e-invoice viewer uses the currently valid version 3.0.1.