Create a ZUGFeRD Invoice: What ZUGFeRD Is and How It Differs from XRechnung

ZUGFeRD is a format for electronic invoices that embeds a structured, machine-readable XML file directly inside a normal PDF – readable by humans and accounting software alike.

Last updated 14.09.2026

What is ZUGFeRD?

ZUGFeRD (also known as Factur-X) combines a familiar PDF invoice with an embedded XML file following the European EN16931 standard. The recipient can open and read the PDF as usual, while their accounting software can automatically read and process the embedded data at the same time.

ZUGFeRD or XRechnung?

Feature	ZUGFeRD	XRechnung
Format	PDF with embedded XML	pure XML, no PDF
Human-readable	Yes, directly as a PDF	No, only with special software
Typical use	B2B business between companies	Invoices to German public authorities (B2G)

Invoices to public-sector buyers in Germany usually require XRechnung; in normal B2B business, most business customers accept ZUGFeRD because it opens like a normal PDF invoice.

Who has to create e-invoices?

The e-invoicing requirement for B2B business in Germany is being phased in gradually. Small businesses under the small-business VAT scheme are exempt from certain requirements for now, but must still be able to receive e-invoices. This page doesn't replace tax advice for a binding assessment of your individual situation.

As of: September 2026.

Next step

Create ZUGFeRD invoices directly on your smartphone now

HEPLANO Rechnung generates ZUGFeRD invoices in the EN16931 profile directly from the app – no additional software needed.

ZUGFeRD export directly from the app
No sign-up needed to get started
Your data stays on your device

Create invoices now →

More tools

Writing an Invoice as a Small Business: Mandatory Fields and Notice Text

Frequently asked questions about ZUGFeRD

Is ZUGFeRD a normal PDF?

Yes. A ZUGFeRD invoice is a completely normal PDF file that opens with any PDF program – it additionally contains an embedded XML file that accounting software can read automatically.

Can a small business create ZUGFeRD invoices?

Yes. Germany's small-business VAT scheme concerns VAT, not the invoice format. Small businesses can also create ZUGFeRD invoices and combine them with the correct small-business notice.

Do I need extra software for ZUGFeRD?

No, as long as your invoicing software supports ZUGFeRD directly. HEPLANO Rechnung generates the ZUGFeRD file automatically on export, without a separate program.