E-Invoicing Basics
XRechnung or ZUGFeRD?
Short Overview
XRechnung and ZUGFeRD are two key e-invoicing formats.
Both can be genuine e-invoices. The difference lies mainly in how the invoice looks and how it is processed.
XRechnung
XRechnung is typically a pure XML file.
Best For
- Invoicing public authorities
- Public-sector clients
- Structured machine processing
Challenge
XML files are difficult for humans to read. You usually need software or a preview tool to view them comfortably.
ZUGFeRD / Factur-X
ZUGFeRD is typically a PDF file with embedded XML.
Best For
- Businesses that still want a human-readable PDF
- B2B invoicing
- Transitioning from PDF to structured e-invoicing
Challenge
Not every PDF is automatically ZUGFeRD. The structured XML must be properly embedded.
Which Option Do I Need?
You Invoice Public Authorities
In this case, XRechnung is usually required. A Leitweg-ID may also be necessary.
You Invoice Other Businesses
ZUGFeRD can be practical because it combines a readable PDF with structured data.
You're Unsure
Start by checking what clients you have and what requirements they specify.
Decision Guide
- Public-sector client? → Check XRechnung
- B2B clients? → Check ZUGFeRD or XRechnung
- Only using PDF? → Action likely needed
- Software unknown? → Start the quick check