XRechnung and ZUGFeRD can both represent an electronic invoice that machines can process. The visible difference is simple: XRechnung is usually delivered as XML, while ZUGFeRD combines structured data with a readable PDF/A-3. The implementation decision is about the recipient and workflow, not which file looks friendlier to the sender.
Key differences
| Topic | XRechnung | ZUGFeRD |
|---|---|---|
| Container | Structured XML | PDF/A-3 with embedded structured XML |
| Human-readable view | Needs a viewer or rendering | PDF is directly readable |
| Typical German use | Strong B2G presence, also valid in B2B when accepted | Common B2B hybrid format |
| Buyer reference | Often important, especially for public recipients | Depends on recipient and profile |
| Magento delivery | XML attachment or download | Hybrid PDF attachment or download |
The German Ministry of Finance names XRechnung and ZUGFeRD from version 2.0.1, except the MINIMUM and BASIC-WL profiles, as formats that generally meet the tax requirements for an E-Invoice. That does not mean every file is correct. The actual invoice data and business rules still matter.
When XRechnung is the practical choice
Use XRechnung when a public authority or business recipient explicitly requests it, when an XML-only workflow is preferred, or when the receiving system validates against XRechnung rules. Public-sector projects often add operational requirements such as a buyer reference, Leitweg-ID, order reference, or a specific portal. Those requirements are separate from merely creating XML.
When ZUGFeRD is the practical choice
ZUGFeRD works well when the recipient wants machine-readable data but staff also expect a conventional invoice they can open without a special viewer. Accounting imports can read the embedded XML, while people see the PDF. Confirm the accepted profile and version because not every ZUGFeRD profile carries the same semantic depth.
Current versions and Magento reality
FeRD released ZUGFeRD 2.5 and Factur-X 1.09 in June 2026. SoftwareSilo 1.1.5 currently generates ZUGFeRD 2.3.x and Factur-X 1.07.x. That is a compatibility statement, not a claim to the newest release. KoSIT continues to publish the authoritative XRechnung bundles, while a Magento extension must ship the rules it actually implements.
Test data before format debates
The hardest problems are often shared by both formats: missing seller IDs, wrong tax categories, discount allocation, absent buyer references, inconsistent totals, and incomplete payment data. Test these first. A correctly named file with incorrect business data will still be rejected.
Related reading
- SoftwareSilo E-Invoice for Magento 2
- PEPPOL BIS files vs Peppol delivery
- Magento 2 E-Invoice implementation checklist
Sources
- German Ministry of Finance E-Invoice FAQ
- FeRD ZUGFeRD and Factur-X
- KoSIT XRechnung versions and bundles
- SoftwareSilo E-Invoice
Last reviewed: August 9, 2026. This is implementation guidance, not tax or legal advice.