XRechnung vs ZUGFeRD vs PDF: which format to use in Germany
Official references
Use these sources to verify dates, formats, and official rule changes.
Related Technical Wiki
Explore deep-dive developer documentation and regulatory guidelines matching this article.
Learn which e-invoice formats are commonly used in Germany, how routing works, and which identifiers you need for compliant delivery.
How XRechnung applies EN 16931 in Germany, including XML syntax, validation, buyer references, and delivery channels.
ZUGFeRD and Factur-X hybrid invoices: PDF/A-3 with embedded CII/XML, profile levels (MINIMUM to EXTENDED), validation, and when to choose ZUGFeRD vs pure XML for Germany and EU B2B.
A practical decision guide for choosing XRechnung, ZUGFeRD/Factur-X, or another EN 16931 output before conversion.
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This guide helps businesses invoicing German customers choose a format that the recipient and delivery channel can process.
Since 1 January 2025, businesses in Germany must be able to receive structured e-invoices for domestic B2B transactions. For issuing, § 27(38) UStG still allows paper invoices, or other electronic formats such as a plain PDF with the recipient’s consent, for supplies made up to the end of 2026. For 2027 supplies, issuers with prior-year turnover of at most €800,000 keep that option until the end of 2027, and any issuer may still use EDI with the recipient’s consent until then. Decide now which structured formats you can actually produce, validate, and support in day-to-day operations.
First answer: what counts as an e-invoice in Germany
The German BMF FAQ defines an e-invoice as a structured electronic format that enables electronic processing and complies with EN 16931 or is interoperable with it. A plain PDF is still an electronic document, but since January 1, 2025 it is classified as a “non-e-invoice” (sonstige Rechnung), not as a structured e-invoice.
That is why the practical question is not "Can I email a PDF?" but "Can my process generate structured invoice data that the recipient can process and a validator can check?"
The formats most teams should care about
- XRechnung: a German EN 16931 CIUS supplied as UBL or CII XML. Use it when the recipient or portal requires XRechnung, and confirm which syntax and routing fields it accepts.
- ZUGFeRD / Factur-X: a PDF/A-3 file with embedded CII XML. Use a profile the recipient accepts; MINIMUM and BASIC WL do not qualify as German e-invoices under the BMF rules.
- UBL and CII: XML syntaxes, not substitutes for the recipient profile. XRechnung supports both; ZUGFeRD / Factur-X uses CII. A Peppol channel can require Peppol BIS Billing in UBL.
How to choose the right format
Interactive chooser
Which format should I send?
Two questions, one answer. The recipient decides the format, not your preference.
1Who receives the invoice?
2Does the recipient want a readable PDF too?
Send
ZUGFeRD
One file: people read the PDF, software reads the embedded XML. MINIMUM and BASIC WL do not count as e-invoices in Germany.
How it travels: Any channel you agree with the buyer, email included.
A plain PDF is not an e-invoice. Whatever the answer, the structured XML is what counts. In Germany a PDF by email is a “sonstige Rechnung”; in France it is not an e-invoice under the reform.
- Start with the recipient requirement, not your preferred format. Some recipients or channels are explicit.
- Choose XRechnung when the recipient or delivery channel requires it; then confirm its accepted UBL or CII syntax and buyer reference.
- Choose ZUGFeRD when the recipient accepts the chosen profile and a readable PDF is useful alongside structured data.
- For Peppol, follow the required Peppol BIS Billing profile and endpoint rules rather than sending generic UBL.
- Validate the output with the relevant rule set before you decide the format is ready for production.
What does not solve the problem on its own
- Sending a standard PDF and assuming it has become compliant because it was created electronically.
- Picking one format globally without checking the recipient channel or buyer requirement.
- Manually editing XML after validation failures instead of fixing the source data or mapping logic.
- Skipping a review step for invoices with weak source quality, discounts, mixed VAT treatments, or missing buyer identifiers.
Official baseline for Germany
Use the BMF FAQ on Germany’s mandatory e-invoicing rules from January 1, 2025 as the legal baseline for domestic B2B invoicing. For practical rollout, pair that legal view with your recipient requirements, validator output, and internal exception process.
Frequently asked questions
Is a normal PDF an e-invoice under the German 2026 rules?
No. In the domestic B2B context, an e-invoice must use a structured electronic format that supports electronic processing. A plain PDF is classified as a non-e-invoice (sonstige Rechnung) and does not meet that standard by itself.
Should I always choose XRechnung for Germany?
Not always. Use XRechnung when the recipient or delivery channel requires it. For domestic B2B, an accepted ZUGFeRD profile or another agreed structured format may fit better.
Can one ERP output support multiple German invoice formats?
Yes, if your mapping layer is designed for it. Many teams keep one source invoice model and generate different structured outputs depending on the customer and channel.
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