What is an XRechnung?
E-invoice, XRechnung, ZUGFeRD, EN 16931 — the terms are often confused. Here we explain the differences simply and practically.
The e-invoice
An e-invoice is not a PDF file but an invoice in a structured, machine-readable data format. The invoice data is provided so that software can read and process it automatically — no manual re-typing required. The basis is the European standard EN 16931.
The key terms
EN 16931
The European standard that defines the semantic data model of an e-invoice. XRechnung and ZUGFeRD both build on it. Technically there are two syntaxes: UBL and CII (UN/CEFACT).
XRechnung
The German standard (a so-called CIUS of EN 16931). A pure XML file — ideal for public administration and B2B. Not directly readable by the human eye.
ZUGFeRD
A hybrid format: a PDF/A-3 file with embedded XML data. You see the familiar PDF invoice while software reads the structured data at the same time.
B2G / B2B
B2G refers to invoices to public administration (mandatory for years), B2B to invoices between businesses (mandatory from 2025 onwards).
XRechnung, ZUGFeRD or PDF?
Which format is a valid e-invoice?
| Feature | XRechnung | ZUGFeRD | Plain PDF |
|---|---|---|---|
| Structured data | Yes | Yes | No |
| Human readable | Limited | Yes | Yes |
| EN 16931 compliant | Yes | Yes | No |
| Valid e-invoice (from 2025) | Yes | Yes | No |
| For public administration | Yes | Limited | No |
Where Kivo Invoice helps
Kivo Invoice supports both German standards — XRechnung and ZUGFeRD. You can convert existing PDF invoices, display incoming e-invoices in a readable way and check every file for compliance.