ZUGFeRD and XRechnung are two key standards for electronic invoices, differing in structure, application, and target audience. Both comply with the EN-16931 standard, but they offer distinct approaches for processing and exchanging invoice data. While ZUGFeRD, as a hybrid format, combines visual and machine-readability, XRechnung focuses solely on structured, machine-readable data transmission.
The following table highlights the key differences and use cases of these two formats:
| Feature | ZUGFeRD | XRechnung |
|---|---|---|
| Format | Hybrid (PDF + XML) | Pure XML |
| Primary Use Case | Invoices in B2B and B2G sectors | Primarily in B2G sector in Germany |
| Readability | PDF for humans, XML for machines | Machine-readable only (XML) |
| Standard | EN-16931, supports multiple profiles | EN-16931, based on German specification |
| Profiles | Basic, Comfort, Extended (depending on detail level) | No profiles, single standard format |
| Adoption | Widely used across Europe | Primarily in Germany, growing in Europe |
| Compatibility | Can be viewed as a standard PDF | Requires special software to read XML |
| Recommended Use | B2B, where visual review is needed | B2G, where structured data is required |
| Strength | Combines visual and machine-readability | High data consistency and standardization |