ZUGFeRD vs. XRechnung
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 B2C, 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 |
The most significant difference is obvious: XRechnung is a single XML file, i.e., a simple invoice document intended for automatic processing by software. Human processing is usually only possible with additional visualization tools.
The main difference between ZUGFeRD and XRechnung is as follows: ZUGFeRD contains both an XML file and a PDF file, while XRechnung contains only an XML file.
In addition, the XRechnung file contains Germany-specific content (mainly of a tax nature) that was not included in earlier versions of the ZUGFeRD XML file.
Is ZUGFeRD compatible with XRechnung?
Since the introduction of ZUGFeRD 2.1.1 in July 2020, ZUGFeRD and XRechnung are now fully compatible.
What is Factur-X?
ZUGFeRD and Factur-X are closely related and essentially identical. Both formats were developed to standardize and simplify electronic invoicing. The main difference lies in the regional designation: while ZUGFeRD is mainly used in Germany, Factur-X is the international designation used particularly in France and other European countries.