ZUGFeRD and XRechnung are the two main e-invoice formats in Germany. Both comply with the European standard EN 16931, but differ in structure and use. This article explains the differences and outlines which format auto repair shops should use and when.
Key Takeaways
- XRechnung is a pure XML format, primarily intended for public sector contracting authorities.
- ZUGFeRD is a hybrid format: a PDF with embedded XML—readable by both humans and machines.
- Both formats comply with the EN 16931 standard and are considered valid e-invoices.
- A simple PDF is not an e-invoice.
- CATAMA generates both XRechnung and ZUGFeRD.
What is an e-bill?
An e-invoice is an invoice in a structured, machine-readable data format that can be processed automatically. Starting in 2025, domestic companies must be able to receive e-invoices; the requirement to send them will be expanded based on revenue. A PDF sent by email is expressly not considered an e-invoice.
What is XRechnung?
XRechnung is a pure XML format and the standard for invoices sent to public sector clients (B2G) in Germany. It contains only structured data, with no visible invoice layout, and is processed automatically by government agencies.
What is ZUGFeRD?
ZUGFeRD is a hybrid format: It combines a viewable PDF/A-3 file with an embedded XML file. This allows the invoice to be read by humans and processed by machines at the same time. ZUGFeRD is particularly widespread in the B2B sector because recipients can view the invoice as a PDF, just as they normally would.
ZUGFeRD or XRechnung: The Differences
- Structure: XRechnung is pure XML, while ZUGFeRD is a PDF with embedded XML.
- Readability: ZUGFeRD is directly readable by humans, while XRechnung requires a viewer.
- Usage: XRechnung dominates in government-to-business (B2G) transactions, while ZUGFeRD dominates in business-to-business (B2B) transactions.
- Standard: Both comply with EN 16931 and are valid e-invoices.
What format should auto repair shops use?
For most automotive businesses in the B2B sector, ZUGFeRD is convenient because customers can still view the invoice as a PDF. Anyone who invoices public sector clients needs XRechnung. The easiest solution is software that supports both formats: CATAMA’s e-invoicing software generates XRechnung and ZUGFeRD directly from the auto repair invoicing program and archives all documents in compliance with GoBD.
Frequently Asked Questions
What is the difference between ZUGFeRD and XRechnung?
XRechnung is a pure XML format intended primarily for public sector contracting authorities. ZUGFeRD is a hybrid format consisting of PDF and embedded XML for the B2B sector. Both comply with the EN 16931 standard.
Is ZUGFeRD a valid e-invoice?
Yes. ZUGFeRD (based on the EN 16931 profile) meets the legal requirements for an e-invoice.
Is a PDF an e-invoice?
No. A plain PDF file without structured XML data is not considered an e-invoice.
What file format does CATAMA generate?
CATAMA generates both XRechnung and ZUGFeRD and can receive and archive incoming e-invoices.
