ZUGFeRD vs. XRechnung: Which e-invoice format from 2025?

Through the Digitization of invoicing processes companies can not only save costs, but also increase efficiency and reduce errors. Two of the best-known standards for electronic invoices in Germany are XRechnung and ZUGFeRD. But what exactly do these formats mean and how do they differ?

From 2025, the e-invoicing obligation will be further tightened, which is particularly important for companies that previously relied on paper. This blog post will therefore answer these questions in detail and offer you support in choosing the right format for your requirements.

What is an electronic invoice?

An electronic invoice (e-invoice) is a calculation that is issued, transmitted and received in a structured electronic format. This enables the invoice to be processed automatically and electronically without manual intervention. The benefits include fast transmission, a reduction in paper and printing costs and the minimization of errors and delays in invoicing and processing. E-invoices also meet legal requirements and make it easier to comply with tax regulations.

In order for the tax office to recognize e-invoices as equivalent to a paper invoice, certain guidelines must be adhered to:

• The invoice recipient must agree to electronic invoicing.
• E-invoices must be in electronic form, such as the "Portable Document Format", can be issued, sent, received and processed.
• The data and information contained on it must be readable by a human being.
• The authenticity of the origin of the e-bill must be guaranteed, for example through an internal control procedure or other standards.
• The integrity of the e-bill must be ensured.

Incoming invoice

The following applies to an incoming invoice that you receive from a supplier, for example:

• The invoice must be GoBD-compliant.
• The original should either be filed on paper or destroyed.
• If you have already received the invoice digitally, you must save it in the file format (XML file, DOCX, TXT, etc.) in which you received it.

Outgoing invoice

If you bill yourself, other points are important:

• You can send your invoices in paper or digital form. If the customer requests a paper invoice, you must comply with this.
• It is easier to send the invoice in a digital version and store it in your document management system (DMS).
• Depending on the software used, you can send invoices directly in digital form, for example via a corresponding interface (API).

Further information on the "Application Programming Interface" by Konfuzio you will find here.

What is XInvoice?

XRechnung is a standard format for electronic invoices that was developed specifically for the exchange of receivables with public clients in Germany. It is based on the European standard EN-16931 and has been mandatory for all invoices to public bodies since November 27, 2020.

The XRechnung is purely XML-based, i.e. an XML file, and contains all the necessary data for machine processing. This standard guarantees efficient and secure processing of electronic invoices in Germany.

What is ZUGFeRD?

ZUGFeRD stands for "Zentral User Guide of the Forums electronic Rcalculation Deutschland". It is a hybrid invoice format that combines XML data with a PDF document. This means that the invoice can be both machine-read and read by humans. ZUGFeRD supports various profiles to cover different requirements and levels of complexity, from "Basic" to "Comfort" and "Extended".

The ZUGFeRD format offers flexible solutions by combining machine-readable XML data and human-readable PDF documents, which makes it particularly user-friendly.

What can the ZUGFeRD profile be used for?

ZUGFeRD is used in both the B2B and B2G sectors. By integrating XRechnung into ZUGFeRD, a single invoice can be created and sent for both private and public clients. This version simplifies the invoicing process and significantly reduces the administrative workload.

Differences: XRechnung and ZUGFeRD

Structure and data format:

• XInvoice - Purely XML-based (= XML file), strictly bound to the European standard EN-16931, mandatory standard for the public sector.
• ZUGFeRD - Hybrid format, combines PDF and XML data, flexible with different profiles for different requirements.

Areas of application:

• XInvoice - Mainly for billing government clients.
• ZUGFeRD - Suitable for the B2B and B2G sectors, both for private businesses and public bodies.

Compatibility and integration:

• XInvoice - Direct machine processing, no human readability without additional software.
• ZUGFeRD - Human-readable PDF with embedded XML data, flexible integration into existing systems.

Similarities: XRechnung and ZUGFeRD

Both formats aim to digitize and automate the invoicing process. They reduce manual intervention, minimize errors and improve efficiency. In addition, both formats meet the requirements of the European standard EN-16931, ensuring a high level of interoperability and acceptance with these standards. Both XRechnung and ZUGFeRD are widely used in Germany and are used by many companies.

Advantages: E-invoice formats

Both versions offer numerous advantages:

• Cost savings - Reduction of paper, printing and shipping costs.
• Efficiency increase - Automated processing and faster payment processing.
• Error minimization - Less manual intervention and less potential for errors.
• Legal certainty - Compliance with legal requirements and tax regulations.
• Sustainability - Less paper consumption and therefore environmentally friendly solutions.

In short, not every digitized invoice is an e-invoice.

The difference is that an e-bill is available in an electronic form from the outset, which complies with legal requirements and standards.

Difference: electronic or digitized invoice

It is important to understand the difference between digitizing invoices and electronic invoices (e-invoices). A digitized invoice is a physical invoice that has been scanned and converted into a digital format, such as a PDF. This digitized invoice can then be stored and processed in a document management system (DMS). An e-invoice, on the other hand, is created from the outset in a structured electronic format that enables automatic and seamless processing.

Konfuzio: The solution for digital transformation

A practical example of the effective implementation of digitalization is the use of Konfuzio. The intelligent platform offers a comprehensive solution for Automation and digitization of document processes. With Konfuzio, companies can efficiently digitize and automatically process their invoices. This not only saves time and costs, but also ensures compliance with all legal requirements. The implementation of such AI-based software makes a significant contribution to digital transformation and positions your company for future challenges. This enables companies to respond flexibly to the requirements of their business partners and public clients and ensure that all electronic purchase documents comply with current standards.

ZUGFeRD or XRechnung: Which format is right for me?

The choice of the right format depends on your specific requirements:

• Public clients - If you send invoices to public bodies, XRechnung is mandatory.
• Private companies - For the B2B sector, ZUGFeRD offers more flexibility and user-friendliness thanks to its hybrid structure.
• Mixed receivers - If you send invoices to both private and public clients, ZUGFeRD can be a good choice as it covers both requirements.

Are you still unsure? Take Contact to our experts and explore your options together to be optimally prepared for 2025.

Conclusion and outlook for 2025

The introduction of electronic invoices such as XRechnung and the ZUGFeRD format represent an important step in the direction of Digitization and increasing efficiency in accounting. With a view to 2025 and the upcoming e-invoicing obligation, companies should be aware of the difference to the current situation and set the course now to adapt and optimize their processes accordingly. The choice of the right format depends on the individual requirements, with both XRechnung and ZUGFeRD offering numerous advantages that facilitate the transition to a paperless invoicing system.

Use solutions like Konfuzio to optimize your digital transformation and prepare for the future. Feel free to contact our experts - they will assess your situation professionally and can use their know-how to facilitate the changeover in your company.

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