ZUGFeRD vs XRechnung: which one should you send?
Updated 2026-10-05
Short answer: XRechnung is a pure XML file. ZUGFeRD is a PDF that looks like a normal invoice and carries the same kind of XML inside. Both meet the European standard EN 16931 and both are accepted for German B2B e-invoicing. If your client is a German public authority, send XRechnung. If you are unsure, send both.
Side by side
| XRechnung | ZUGFeRD / Factur-X | |
|---|---|---|
| File type | XML | PDF/A-3 with embedded XML |
| Readable by people | Only with a viewer | Yes, opens in any PDF reader |
| Readable by software | Yes | Yes (the embedded XML) |
| German public sector | Standard choice | Accepted only by some portals |
| German B2B | Accepted | Accepted (profile EN 16931 or higher) |
| France | Not common | Factur-X is one of the accepted formats |
ZUGFeRD and Factur-X are the same thing
ZUGFeRD 2.x (Germany) and Factur-X (France) are one joint specification under two names. A Factur-X file with the EN 16931 profile is a ZUGFeRD file with the EN 16931 profile.
Profiles matter
ZUGFeRD comes in profiles with different amounts of data: MINIMUM, BASIC WL, BASIC, EN 16931 (formerly COMFORT), EXTENDED and XRECHNUNG. MINIMUM and BASIC WL do not count as e-invoices under the German rules because they do not contain the full invoice data. Use EN 16931 or higher. einvoicegen produces the EN 16931 profile.
Which one should a freelancer send?
- Public sector client in Germany: XRechnung, usually uploaded to a portal (ZRE, OZG-RE or a state portal) with the client's Leitweg-ID.
- Company in Germany: either works. ZUGFeRD is friendlier because the person who opens your email sees a normal invoice.
- Company in France: Factur-X (ZUGFeRD) is the natural choice.
- Not sure: send both files in one email. einvoicegen gives you both for one price.
Need to send an e-invoice?
Create a valid XRechnung and ZUGFeRD invoice in 2 minutes, in English. Free preview, validated with the official KoSIT validator.