Electronic invoices according to EN 16931 can be delivered in various formats and profiles. This page explains the terminology and helps you make a choice.
EN 16931 – the common standard
EN 16931 is the European standard for the electronic invoice. It defines a semantic data model with business terms (BT, Business Term, e.g. BT-1 = invoice number) and business groups (BG, Business Group). ZUGFeRD, Factur-X and XRechnung are different technical expressions of the same standard.
All formats generated by the module use the Cross Industry Invoice (CII) syntax (UN/CEFACT). This is the XML syntax used by ZUGFeRD and XRechnung in Germany.
The formats at a glance
| Format | Description |
|---|---|
| ZUGFeRD 2.x | Hybrid format: a PDF/A-3 with embedded CII XML. The human sees the PDF, the software reads the XML. Ideal for B2B dispatch, because recipients without e-invoicing software can still use the PDF. |
| Factur-X | The French counterpart to ZUGFeRD – technically identical (hybrid PDF with CII XML), same EN 16931 core. |
| XRechnung | The German CIUS (country-specific adaptation) of EN 16931 for the public sector. In practice sent as pure XML. Stricter business rules (BR-DE-*). See XRechnung. |
"ZUGFeRD" and "Factur-X" denote the same hybrid PDF format. "XRechnung" denotes a stricter profile variant which, due to the requirements of the public sector, is typically transmitted as a pure XML file.
Profile selection
The profile determines the scope of the structured data and the business rules to be applied. You choose it under E-Invoicing → General → Profile. The extension offers the following profiles:
| Profile | VAT-compliant | Use case |
|---|---|---|
| BASIC | Yes | Simple, VAT-compliant B2B invoices. Subset of EN 16931 with the basic mandatory fields. |
| EN 16931 (COMFORT) | Yes | Standard recommendation. Maps the EN 16931 standard completely and covers the core elements of an electronic invoice. |
| XRechnung 2.2 / 2.3 / 3.0 | Yes | German public sector (B2G). CIUS of EN 16931 with additional German business rules. XRechnung 3.0 is the current version. |
The default value is EN 16931 (COMFORT).
Use EN 16931 (COMFORT) for regular B2B invoices. Only switch to an XRechnung profile if you invoice public sector clients in Germany – this profile requires additional mandatory fields (see XRechnung).
Which format for which recipient?
- B2B domestic (Germany): ZUGFeRD with profile EN 16931 (COMFORT) – as a hybrid PDF.
- B2B cross-border (EU): ZUGFeRD/Factur-X with profile EN 16931 (COMFORT).
- B2G (German public sector): XRechnung 3.0 – with Leitweg-ID (BT-10) as a pure XML file.
- Export outside the EU: There is usually no e-invoicing obligation; a PDF is sufficient.