Glossary · Updated June 2026

ZUGFeRD vs XRechnung: hybrid PDF or pure XML

Q: What is the difference between ZUGFeRD and XRechnung?

XRechnung is a pure XML file with no visible rendering. ZUGFeRD is a hybrid: a PDF that carries a complete, valid XML embedded in it. A human reads the PDF, a system reads the XML. Both build on EN 16931 and are valid e-invoices.

Q: Which format do I need for German public bodies?

For B2G, XRechnung is the governing standard, with the Leitweg-ID as a mandatory field. Many public bodies also accept ZUGFeRD as long as it meets the XRECHNUNG profile, which follows the same mandatory rules.

Q: Which format is better for B2B?

In B2B, ZUGFeRD is often preferred because the recipient gets a readable PDF and the structured data at the same time. If you only exchange data, pure XML such as XRechnung is enough.

Q: Is ZUGFeRD an XRechnung?

Not automatically. ZUGFeRD is a hybrid format with several profiles. Only the XRECHNUNG profile follows the XRechnung mandatory rules. Other ZUGFeRD profiles are EN 16931 compliant but not necessarily B2G ready.

Q: Does Vera produce both formats?

Yes. Vera produces XRechnung as pure XML and ZUGFeRD or Factur-X as a hybrid PDF, each to EN 16931, validated before download.

The difference fits in one sentence: XRechnung is pure XML, ZUGFeRD is a PDF with embedded XML. Both are valid e-invoices under EN 16931. The question is not which is better, but who receives the invoice and whether a human should be able to see it.

TL;DR

XRechnung = pure XML, no visible rendering, the governing format for B2G with the Leitweg-ID. ZUGFeRD = hybrid of PDF plus embedded XML, popular in B2B because the recipient gets a readable PDF. Both meet EN 16931. The ZUGFeRD XRECHNUNG profile also follows the XRechnung rules and is B2G ready. Vera produces both, validated before download.

The core difference

XRechnung is a pure XML file. It is made for machine processing, and without a viewer a person sees only code. ZUGFeRD, by contrast, is a PDF/A-3 that carries a complete, valid XML in the document. The recipient opens a normal PDF, the system reads the embedded XML in parallel. For the legal effect as an e-invoice the XML counts in both cases.

Side by side

Aspect	XRechnung	ZUGFeRD
Structure	pure XML (UBL or CII)	hybrid PDF/A-3 plus CII XML
Human-readable	only with a viewer	yes, as a PDF
Typical use	B2G, pure data handover	B2B, where a PDF is expected
Leitweg-ID	mandatory for B2G	mandatory only in the XRECHNUNG profile
Norm	EN 16931	EN 16931

When to use which

Public body (B2G): XRechnung is the governing standard, with the Leitweg-ID. Many bodies also accept ZUGFeRD in the XRECHNUNG profile.
Business customer (B2B) who expects a PDF: ZUGFeRD, because a readable PDF plus data in one file.
Pure data exchange with a system: XRechnung as pure XML is enough.

The XRECHNUNG profile in ZUGFeRD

ZUGFeRD from version 2.x has several profiles. The XRECHNUNG profile follows exactly the mandatory rules of the German XRechnung. A ZUGFeRD file in that profile is therefore also a compliant XRechnung in a PDF wrapper and suitable for B2G. Other profiles are EN 16931 compliant but do not automatically meet the B2G requirements.

Note: If you know Factur-X: ZUGFeRD and Factur-X are technically the same hybrid format, just with different origins (Germany and France). The Factur-X vs ZUGFeRD comparison has its own guide.

FAQ

What is the difference between ZUGFeRD and XRechnung?

XRechnung is pure XML, ZUGFeRD is a PDF with embedded XML. Both meet EN 16931, a human reads the PDF, a system the XML.

Which format do I need for German public bodies?

XRechnung with the Leitweg-ID. Many bodies also accept ZUGFeRD in the XRECHNUNG profile.

Which format is better for B2B?

Often ZUGFeRD, because the recipient gets a readable PDF plus the data. Pure data exchange also works with XRechnung.

Is ZUGFeRD an XRechnung?

Only in the XRECHNUNG profile. Other ZUGFeRD profiles are EN 16931 compliant but not necessarily B2G ready.

Does Vera produce both formats?

Yes, XRechnung as pure XML and ZUGFeRD or Factur-X as a hybrid PDF, each to EN 16931, validated before download.

XRechnung and ZUGFeRD from one tool

Vera produces pure XML and hybrid PDF to EN 16931, validated before download. You choose the format your recipient needs.

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