A PDF can look like a complete invoice and still not be an e-invoice. In Germany, since 1 January 2025 the visible document alone has not been enough: an e-invoice requires structured data that another system can process automatically.
ZUGFeRD combines PDF and XML in one file. XRechnung contains structured XML and generally needs a viewer for people to read it.
The short answer
| Format | Readable by people | Structured data | Can be an e-invoice? |
|---|---|---|---|
| Regular PDF | Yes | No | No; since 2025 it is an “other invoice” |
| ZUGFeRD | Yes, as PDF | Yes, embedded XML | Yes, with a suitable version and profile |
| XRechnung | Needs a rendering | Yes, XML | Yes |
The German Federal Ministry of Finance (BMF) lists ZUGFeRD from version 2.0.1, excluding MINIMUM and BASIC-WL profiles, and XRechnung as common German formats that can meet VAT requirements.
Why a regular PDF is insufficient
A regular PDF mainly stores how text and graphics appear. People can recognise the recipient, number, lines and totals, but accounting software cannot reliably tell what each character means. Optical character recognition is an interpretation; a structured e-invoice assigns values to defined data fields for automated import and validation. Emailing a PDF does not by itself make it an e-invoice. A regular PDF may still be allowed during transitional periods, but its format classification stays the same.
What is ZUGFeRD?
It is a hybrid format with a readable PDF/A-3 view and embedded XML invoice data. You can open the PDF; accounting software can read the XML. In a hybrid invoice the structured part takes precedence under the BMF interpretation if PDF and XML differ. Good software therefore generates both from the same record.
What is XRechnung?
XRechnung is a German specification for structured e-invoices. Its XML file has no built-in PDF view, so a viewer is needed. It is important when invoicing public authorities. Business-to-government transactions may require additional rules, portals, routing IDs (Leitweg-IDs) and submission methods. Check each authority's requirements.
Shared basis: EN 16931
The European EN 16931 standards define the semantic model for core invoice data: seller, buyer, line, tax and payment. An XML file can be syntactically valid but still have incorrect business details. Check both technical format and business rules such as required fields, totals and tax. Validation helps find errors but does not establish that the real transaction or tax treatment is correct.
Which should you choose?
ZUGFeRD often fits when …
- the recipient expects a readable PDF,
- structured data must also be machine processed,
- one file should be easy to view and pass on.
XRechnung often fits when …
- a public authority requires it or a particular submission route,
- the recipient wants only structured XML,
- the receiving system renders and processes the file.
Decide based on the recipient and process. In B2B, ZUGFeRD is often accessible because the PDF is included. In B2G, the authority's requirements decide.
What Rechnungstool creates
Rechnungstool creates finalised German EUR invoices as ZUGFeRD PDFs under EN 16931, in the browser or with a connected AI assistant. ChatGPT or Claude collects details, lets you check the draft and calls finalisation after you confirm. “ZUGFeRD under EN 16931” describes the supported format, not a blanket promise of legal or tax correctness for every input.
Sources and date
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