XRechnung or ZUGFeRD: which invoice format fits the job?

Ask the recipient before choosing a format

Agree the accepted format and version, order number or buyer reference, and email or portal delivery route. Keep the answers with the job so the final invoice does not fail on a preventable requirement.

XRechnung uses structured XML

XRechnung represents invoice data in XML and needs an appropriate viewer for a readable presentation. It supports UBL and CII syntax; an XML extension alone does not prove that all rules are met. KoSIT describes the standard, validation and visualisation.

Use a suitable invoice view instead of reading technical field names manually, and retain the original XML.

Hybrid ZUGFeRD embeds the data in a PDF

A hybrid ZUGFeRD invoice combines PDF/A-3 with embedded XML. The PDF supplies a familiar view and the XML supplies machine-readable data. The Forum elektronische Rechnung Deutschland explains the format.

A filename or emailed ordinary PDF does not create ZUGFeRD. An arbitrary separate XML attachment is not enough either. Format, actual data and profile matter.

The Finance Ministry FAQ explains that ZUGFeRD versions from 2.0.1 generally meet the German VAT format requirements except MINIMUM and BASIC-WL profiles. For discrepancies in a hybrid invoice, the structured data is authoritative. Inspect its rendered view as well.

What to preserve and check

Question	XRechnung	Hybrid ZUGFeRD
Where are the data?	Structured XML	XML embedded in PDF/A-3
How do people read it?	XML visualisation	PDF and embedded-data view
What is retained?	Original XML and relevant attachments	Complete original hybrid document and relevant attachments
What is agreed before sending?	Version, references and route	Profile, version and route

Technical readability does not prove quantities were delivered or tax treatment is correct.

Public authorities have specific acceptance rules

Federal German invoicing generally provides for the current XRechnung version. Other formats can qualify if the applicable requirements are met; do not equate every ZUGFeRD PDF with accepted federal XML. Review federal format guidance and your client's instructions.

Ask the client for the correct Leitweg-ID where required. The federal Leitweg-ID guidance explains its routing role. Do not assume every commercial customer needs one.

Five checks before sending

Use the issued file, visualise its structured data, compare actual recipient and work details, validate against the required technical rules, and confirm delivery through the agreed route. Retain the sent original. Validation does not replace reviewing the business transaction.

Hassolux supports structured XML for issued invoices and its embedding in PDF output. Inspect the generated file for the particular requirement. Demo documents contain no e-invoice data; drafts and final outputs have different purposes.

Continue with invoicing, project organisation, German deadlines, accounting preparation, help and plans. As of 6 October 2026.