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

Still unsure?

Take the free self-check and find out whether you need an E-Invoice.

Go to self-check