ZUGFeRD and XRechnung are the two central e-invoicing formats in Germany. Both comply with the European standard EN 16931, but they differ in structure and application. This article explains the differences and shows which format automotive businesses should use, and when.
Key takeaways
- XRechnung is a pure XML format, intended primarily for public-sector clients.
- ZUGFeRD is a hybrid format: a PDF with embedded XML – readable by both people and machines.
- Both formats comply with the EN 16931 standard and count as valid e-invoices.
- A plain PDF is not an e-invoice.
- CATAMA generates both XRechnung and ZUGFeRD.
What is an e-invoice?
An e-invoice is an invoice in a structured, machine-readable data format that can be processed automatically. Since 2025, companies based in Germany have had to be able to receive e-invoices; the obligation to send them is being phased in depending on revenue. A PDF sent by email explicitly does not qualify as an e-invoice.
What is the XRechnung?
The XRechnung is a pure XML format and the standard for invoices sent to public-sector clients (B2G) in Germany. It contains structured data only, with no visible invoice layout, and is processed automatically by public authorities.
What is ZUGFeRD?
ZUGFeRD is a hybrid format: it combines a visible PDF/A-3 file with embedded XML data. The invoice can therefore be read by people and processed by machines at the same time. ZUGFeRD is especially widespread in B2B because recipients can view the invoice as a PDF just as they always have.
ZUGFeRD or XRechnung: the differences
- Structure: XRechnung is pure XML, ZUGFeRD is a PDF with embedded XML.
- Readability: ZUGFeRD can be read directly by people, XRechnung requires a viewer.
- Application: XRechnung dominates in dealings with public authorities (B2G), ZUGFeRD in B2B.
- Standard: Both comply with EN 16931 and are valid e-invoices.
Which format should automotive businesses use?
For most automotive businesses working in B2B, ZUGFeRD is the practical choice because customers can still view the invoice as a PDF. Anyone invoicing public-sector clients needs the XRechnung. The simplest approach is software that handles both formats: the CATAMA e-invoicing software generates XRechnung and ZUGFeRD directly from the automotive invoicing program and archives every document 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 clients. ZUGFeRD is a hybrid format consisting of a PDF with embedded XML for the B2B sector. Both comply with the EN 16931 standard.
Is ZUGFeRD a valid e-invoice?
Yes. ZUGFeRD (from the EN 16931 profile onwards) meets the legal requirements for an e-invoice.
Is a PDF an e-invoice?
No. A plain PDF without structured XML data does not qualify as an e-invoice.
Which formats does CATAMA generate?
CATAMA creates both XRechnung and ZUGFeRD and can receive and archive incoming e-invoices.
