What is the difference between XRechnung and ZUGFeRD?
E-invoicing will be mandatory for B2B companies from 2025 – two of the most commonly used formats for e-invoices in Germany are XRechnung and ZUGFeRD. Although both formats are subject to the same legal requirements, there are differences between them.
What is an e-bill?
Electronic invoices, also known as e-invoices, are digital documents that replace conventional paper-based invoices. They offer numerous advantages for companies and public authorities, including simplified processes, cost savings and increased efficiency. Automated processing reduces the administrative burden and speeds up the payment cycle.
E-invoices are subject to the same legal requirements as paper-based invoices. These include requirements regarding the authenticity of the origin, the integrity of the content and the legibility of the invoice. In the EU, these requirements are regulated by Directive 2014/55/EU, which creates a uniform standard for electronic invoices in public procurement.
There are various formats for electronic invoices, each covering different requirements and areas of application. The two most important in Germany are XRechnung and ZUGFeRD.
What is XRechnung?
XInvoice was specially developed within the EU Directive 2014/55/EU which prescribes electronic invoicing in public procurement. The aim is to create a to create a uniform and binding standard for electronic invoices that meets the requirements of the public sector.
XInvoice is based on the XML format (Extensible Markup Language) format. It contains structured data that is machine-readable and enables automated processing. The format is purely data-based and does not contain any visual elements or PDF representations.
Since November 27, 2020 companies in Germany have been legally obligedto use the XInvoice-format for invoices to public clients. This format ensures standardized and automated processing of invoice data.
What is ZUGFeRD?
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid format that combines both machine-readable XML data and a visually readable PDF.
The aim is to offer a flexible solution that can be used by different companies and organizations, regardless of their size and technical equipment. ZUGFeRD combines a PDF/A-3 document with embedded XML data.
The PDF/A-3 format is an ISO standard for the long-term archiving of documents and ensures that the invoice is both visually legible and can be processed electronically. It is not mandatory for public clients, but is widely used in the business world.
The differences between XRechnung and ZUGFeRD at a glance
| XInvoice | ZUGFeRD | |
| Target group | B2G, B2B, B2C | B2B, B2C |
| Data format | Pure XML format | Hybrid format: PDF/A-3 with embedded XML data |
| Readability | Machine-readable only | Human readable through PDF and machine readable through XML |
| Syntax | XML schemas UB (Universal Business Language) CII (Cross Industry Invoice) | CII (Cross Industry Invoice) |
| Flexibility | Strictly standardized, no profiles | Offers different profiles (basic, comfort, extended) |
| Commitment | Mandatory for invoices to public clients | Not mandatory, but widespread |
| Compliance with standards | EU standard EN 16931-compliant | PDF/A-3 standard for long-term archiving EU standard EN 16931-compliant |
Conclusion
In summary, XRechnung is a strictly regulated, standardized format designed specifically for the public sector, while ZUGFeRD is a more flexible, hybrid solution that contains both machine-readable data and a human-readable PDF and is suitable for general business use.
Both formats aim to improve the efficiency and accuracy of invoice processing, but differ in their technical approaches and application contexts.
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