XRechnung or ZUGFeRD: what you need when
XRechnung and ZUGFeRD are often treated as two competing standards. In fact both implement the same European norm and differ in only two respects: the shape of the file and the fields that are mandatory. Which format you need follows from what your recipients require: German public authorities insist on XRechnung including the Leitweg-ID, while business customers normally receive ZUGFeRD.
Both build on the same norm
The basis is the European norm EN 16931. It defines which details an electronic invoice must carry and how they are named. These details are called business terms, BT for short, for example BT-1 for the invoice number.
The syntax is shared as well: in Germany both use Cross Industry Invoice (CII), an XML format by UN/CEFACT. An XRechnung and a ZUGFeRD invoice can carry the same content and look almost alike in the XML.
The difference: who receives the invoice
XRechnung for the public sector
XRechnung is the German adaptation of EN 16931 for invoices to public authorities. It is a pure XML file without a visual document and makes additional fields mandatory that the norm itself leaves optional, above all the Leitweg-ID, which addresses the recipient inside the administration.
ZUGFeRD for business customers
ZUGFeRD is a hybrid format: a PDF/A-3 with the CII XML embedded in it. People see the familiar PDF invoice, software reads the structured data. For B2B this is the practical route, because the document stays readable in day-to-day work, for checking, filing or passing on to accounting.
You will also come across the name Factur-X for the same format. There is no technical difference: a hybrid PDF with embedded CII XML and the same EN 16931 core. Factur-X is the term used across Europe and is intended to resolve the double naming over time. In Germany, ZUGFeRD remains the more common word.
Which format when
| Recipient | Format | Why |
|---|---|---|
| Public authority, public sector buyer | XRechnung | Required by the invoicing portals, including the Leitweg-ID |
| Business customer | ZUGFeRD | Structured data and a readable document in one file |
| Business customer with a fixed requirement | As specified | Both formats are read by machines |
If the recipient states nothing and no public body is involved, ZUGFeRD is the safe choice: it is read by machines and remains usable as a document.
What XRechnung additionally requires
EN 16931 leaves several fields optional that XRechnung makes mandatory. If you have only produced ZUGFeRD so far, these are the entries you need to add:
| Field | EN 16931 | XRechnung |
|---|---|---|
| Seller electronic address (BT-34) | optional | mandatory |
| Seller contact telephone number (BT-42) | optional | mandatory |
| Seller contact email address (BT-43) | optional | mandatory |
| Buyer reference (BT-10) | optional | mandatory, order number as fallback under BR-DE-15 |
| Leitweg-ID | optional | mandatory in the public sector |
| Payment group matching the payment means (BG-17/18/19) | optional | mandatory depending on the code in BT-81 |
The first three entries concern your own company and are stored once. The buyer reference and the Leitweg-ID come from the recipient.
Mandatory field Leitweg-ID
An XRechnung without a Leitweg-ID is rejected by the authorities' portals. The recipient issues the ID, not the invoicing party. Ask for it before the first invoice and store it with the customer, not with the individual order.
The profiles at a glance
Within the ZUGFeRD and Factur-X specification, the profile determines how detailed the invoice record is. The profile describes the XML itself and applies regardless of whether it is embedded in a PDF or delivered as a plain XML file. XRechnung is one of these profiles:
- BASIC: a subset of the norm with the essential mandatory fields. VAT compliant and sufficient for straightforward B2B invoices.
- EN 16931 (COMFORT): covers the norm in full, with line items, allowances and the VAT breakdown.
- XRechnung 2.2 / 2.3 / 3.0: the German CIUS for the public sector, carrying the additional business rules from the section above. Version 3.0 is the current one.
For invoices to business customers, COMFORT is the standard recommendation, because it covers the core elements of an electronic invoice completely. BASIC remains an option where invoices stay simple; it covers only part of the fields, which becomes tight once allowances, shipping costs or several VAT rates appear on one invoice. Which XRechnung version a portal expects is stated in its own requirements.
Implementation in Magento
In Magento the electronic invoice is built from the order: seller details, VAT categories, payment terms and line items have to be stored so they can be mapped to the business terms of the norm. Our extension Electronic Invoicing for Magento 2 produces ZUGFeRD, XRechnung and Factur-X from them, attaches the XML to the invoice email and embeds it in the PDF on request.
The settings live under Sales → E-Invoicing. Your electronic address and contact details belong under Seller, the buyer reference and the Leitweg-ID under Buyer information, and the payment terms under Payment. For the payment group of a bank transfer, the IBAN in the seller settings is enough.
Which field goes where and how the profiles are chosen is described in detail in the documentation on formats and profiles.
What sets ZUGFeRD apart from a PDF invoice?
The embedded XML. A ZUGFeRD PDF carries a structured record under EN 16931 alongside the visible document, which software can read directly. An ordinary PDF invoice contains only the presentation; its data would have to be typed in or captured by text recognition.
Can I simply always use XRechnung?
Technically yes. An XRechnung is, however, a plain XML file with no visual document. In business correspondence a PDF is more practical day to day, when checking, filing or forwarding an invoice, and that is what ZUGFeRD adds to the same structured data.
What is the difference between ZUGFeRD and Factur-X?
The name. Both refer to the same hybrid PDF format with embedded CII XML under EN 16931. Factur-X is the term used across Europe and is intended to resolve the double name over time; in Germany ZUGFeRD is still more common.
Where do I get the Leitweg-ID?
From the recipient. Public authorities state it in the order or during the tender procedure. Without it, the invoicing portal rejects the XRechnung.
This article explains the technical formats of electronic invoicing. It does not replace tax or legal advice; whether and from when you are required to issue electronic invoices is a question for your tax adviser.
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