ZUGFeRD vs. XRechnung

Which e-invoice format is the right one? And how does GOpus® eInvoice support both formats in SAP?

ZUGFeRD and XRechnung are the two most important e-invoicing formats in Germany – both meet the requirements. E-invoicing obligation. But which format suits your company best? This comparison shows the differences, similarities, and how GOpus® eInvoice Both formats are seamlessly integrated into SAP.

ZUGFeRD and XRechnung at a glance

Both formats are based on the European standard. EN 16931 and are therefore equally approved for mandatory e-invoicing in Germany. The crucial difference lies in the Type of representation:

HYBRID FORMAT

ZUGFeRD 2.x

PDF file with embedded XML file. It can be read by humans as well as processed by machines.

  • Visually readable (PDF) + machine readable (XML)
  • Profiles: MINIMUM, BASIC, COMFORT, EXTENDED, XRECHNUNG
  • E-invoicing compliant: only COMFORT, EXTENDED, XRECHNUNG
  • Ideal if the recipient also needs visual inspection
PURE XML

XRechnung

Pure XML data format Without visual representation. Intended exclusively for automated machine processing.

  • Machine-readable only (XML)
  • German standard according to EN 16931
  • Mandatory format for B2G (government agencies) since 2020
  • Ideal for fully automated processing without manual inspection

Detailed comparison: ZUGFeRD vs. XRechnung

criterion ZUGFeRD 2.x XRechnung
Data format PDF/A-3 + embedded XML Pure XML (UBL or CII)
Visual representation Yes (PDF level) No (only with viewer/stylesheet)
standard EN 16931 (from COMFORT profile) EN 16931
E-invoicing obligation Yes (COMFORT, EXTENDED, XRECHNUNG) Yes
B2G (government agencies) Only with XRECENSE profile Mandatory format since 2020
B2B (Companies) Widespread, predominantly in the middle class Increasingly widespread
International deployment DE, FR (as Factur-X), AT, CH Primarily Germany
File size Larger (PDF + XML) Smaller (XML only)
GOpus® eInvoice ✓ Fully supported ✓ Fully supported

The ZUGFeRD profiles in detail

Not every ZUGFeRD profile meets the requirements. E-invoicing obligation. Here's an overview:

MINIMUM
Not compliant with EN-16931
✗
BASIC
Not compliant with EN-16931
✗
COMFORT
EN-16931 compliant
✓
EXTENDED
EN-16931 compliant
✓
XRECHARGE
EN-16931 compliant + B2G
✓
Important: If you are currently using ZUGFeRD in the MINIMUM or BASIC profile, you are already fulfilling the e-invoicing obligation. not. GOpus® eInvoice generates EN-16931-compliant profiles by default.

Which format should I choose?

The choice between ZUGFeRD and XRechnung depends on your business partners and processes:

Choose ZUGFeRD if…

  • Your recipients will also receive the invoice Visually inspect want
  • They invoice you smaller companies send those that do not yet have XML processing
  • They are international with France (Factur-X) or the Switzerland work
  • They have one smooth transition Prefer PDF to e-invoice

Choose XRechnung if…

  • They at public sector clients (B2G) deliver
  • Your recipient invoices fully automatic process
  • They maximum efficiency and small file sizes are needed
  • They about the Peppol network send
Practical tip: With GOpus® eInvoice, you don't have to choose a single format. You can individually define for each recipient whether ZUGFeRD or XRechnung is sent – directly in the SAP master data.

Both formats in SAP with GOpus® eInvoice

GOpus® eInvoice is an SAP-certified solution that fully supports both formats – for sending and receiving. The advantage over in-house SAP development or third-party solutions outside of SAP is:

This is how it works in practice

▶
Outgoing invoice

The invoice is created in SAP (SD, FI, MM, RE/FX). GOpus® eInvoice automatically converts it to the format specified for the recipient – ZUGFeRD, XRechnung, Factur-X or country-specific.

◀
Invoice receipt

Incoming e-invoices are automatically recognized – regardless of whether they are ZUGFeRD or XRechnung format. GOpus® extracts the XML data and assigns it to orders and suppliers in SAP.

✓
Validation

Each invoice is automatically checked before being sent: EN-16931 compliance, mandatory fields, formatting rules. Additionally, the free [service/method] is available. E-Invoice Validator Ready for manual inspection.

⚙
Receiver mapping

For each business partner, SAP stores the format and delivery channel used: email, Peppol, ZRE/OZG portal, or ePost. Everything is configurable without SAP development.

Comparison of other e-invoice formats

In addition to ZUGFeRD and XRechnung, there are other formats that GOpus® eInvoice supports:

format region type GOpus®
Factur-X France / DACH Hybrid (PDF+XML) ✓
Peppol BIS 3.0 Europe / International XML (UBL) ✓
FatturaPA Italy XML ✓
ZATCA (FATOORA) Saudi Arabia XML / PDF/A-3 ✓

A complete overview of all country-specific e-invoicing regulations can be found on our website. E-invoicing regulations by country.

Frequently Asked Questions

Which is better: ZUGFeRD or XRechnung?
Neither is "better"—both are equally approved for mandatory e-invoicing. ZUGFeRD offers an additional visual representation (PDF), while XRechnung is more compact and fully automated. With GOpus® eInvoice, you can choose the appropriate format for each recipient.
Does GOpus® eInvoice support both formats?
Yes. GOpus® eInvoice Supports ZUGFeRD 2.x (all profiles), XRechnung, Factur-X, Peppol BIS 3.0 and other international formats – both for sending and receiving directly in SAP ERP and S/4HANA.
Does ZUGFeRD MINIMUM comply with the e-invoicing requirements?
No. Only the ZUGFeRD profiles. COMFORT, EXTENDED and XRECHARGE They comply with the EN 16931 standard and therefore meet legal requirements. GOpus® eInvoice generates compliant profiles by default.
Can I send different formats to different recipients?
Yes, that is precisely one of the strengths of GOpus® eInvoice. The recipient mapping specifies for each business partner which format (ZUGFeRD, XRechnung, Factur-X, etc.) and which delivery channel (email, Peppol, portal) is used.
Can GOpus® eInvoice also receive ZUGFeRD invoices?
Yes. Incoming ZUGFeRD and XRechnungen invoices are automatically recognized. GOpus® eInvoice extracts the structured data from the XML and assigns it to orders, suppliers, and accounting items in SAP.
What is Factur-X and how is it related to ZUGFeRD?
Factur-X is the Franco-German counterpart to ZUGFeRD and is technically identical to ZUGFeRD 2.x. It was jointly developed by the Forum elektronische Rechnung Deutschland (FeRD) and the French Forum National de la Facture Électronique (FNFE). GOpus® eInvoice natively supports Factur-X. More information is available in the [link to relevant documentation]. eInvoicing A-Z Glossary.
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