This article explains the differences between XRechnung, ZUGFeRD, Factur-X and Peppol BIS Billing, and the requirements to consider when selecting an invoice format and delivery channel.
XRechnung, ZUGFeRD, Factur-X and Peppol BIS Billing are central terms in electronic invoicing, but they do not describe four independent alternatives. ZUGFeRD and Factur-X share a hybrid invoice format, while Peppol BIS Billing specifies how invoice data are represented for exchange. Implementation requires decisions about both the data format and the delivery channel.
The invoice format defines the data structure. The delivery channel determines how the document reaches the recipient.
XRechnung, ZUGFeRD and Factur-X describe invoice formats or their national variants. Peppol is a document-exchange network. Peppol BIS Billing 3.0 defines business and technical requirements for invoices and credit notes using UBL syntax.
An XRechnung can be sent by email or through Peppol if the recipient supports the channel and the relevant document profile. Check the format and the transmission method separately against the recipient’s requirements.
XRechnung implements the European standard EN 16931 for Germany as a Core Invoice Usage Specification (CIUS). Invoice data are transmitted as XML. It is the standard generally specified for invoices to German federal authorities; other standards may be accepted when they meet the applicable requirements. XRechnung 3.0 remains the released standard, while a preliminary specification for 4.0 has been available since September 2026.
ZUGFeRD is a hybrid invoice format: a PDF/A-3 file contains embedded XML invoice data. The PDF provides a visual representation, while the XML supports automated processing. The version, profile and required data determine whether a file qualifies as an e-invoice under German VAT rules. The MINIMUM and BASIC-WL profiles do not meet those requirements.
Factur-X is the French name for the hybrid invoice format developed jointly with ZUGFeRD. Matching releases are technically identical. Invoicing in France also requires assessment of the applicable data, transmission and reporting rules, including an approved platform where the French mandate applies. Supporting the format alone does not establish compliance.
Peppol BIS Billing 3.0 is an EN 16931-based specification for exchanging invoices and credit notes in UBL syntax. Sending through Peppol requires the recipient’s participant identifier. Also check the document types and profiles the recipient has registered to receive.
If the recipient supports XRechnung, the invoice data can be transmitted directly as XML. If a readable PDF representation is also required, a suitable ZUGFeRD profile may be appropriate. Confirm the accepted formats, profiles and versions before sending.
Depending on the recipient’s requirements, transmission may take place by email, through a customer portal or through Peppol. Peppol receipt requires the relevant registration. Our Peppol Participant ID Checker can be used to check an identifier’s reachability in the production environment before dispatch.
Check the profile as well as the format name. ZUGFeRD files in the MINIMUM or BASIC-WL profile do not qualify as e-invoices under German VAT rules. Review the selected version, profile and invoice content.
A plain PDF contains no structured invoice dataset. It is therefore different from an e-invoice and from a hybrid format such as ZUGFeRD. Whether a plain PDF invoice remains permissible depends on the transaction and the applicable transition or exception rules; the transmission channel alone does not determine its status.
Check the supported version. Receiving platforms and networks update their acceptance requirements and validation rules. Confirm which versions and document profiles the recipient currently supports.
Export a representative invoice and use our free E-Invoice Validator for technical checks. It supports selected versions of XRechnung, Peppol BIS Billing and ZUGFeRD; consult the tool for the available rulesets. Passing an older ruleset does not automatically establish acceptance by the current recipient.
Two points are relevant to interpreting the result:
380 identifies a commercial invoice and 381 a credit note. UBL invoices and credit notes use different root elements and corresponding type-code elements. Selecting the wrong type may produce validation errors unrelated to the invoice data.Use the free E-Invoice Validator to check your invoice file against the technical rules provided for the selected format and version. Supported format families include XRechnung, Peppol BIS Billing and ZUGFeRD.
Free validation • Selected format versions • Technical validation report
Our converter transforms invoice data from your ERP system into a supported target format required by the recipient, such as XRechnung, ZUGFeRD, Factur-X or Peppol BIS Billing. The source data must contain the required invoice information. Our Access Point provides Peppol transmission, allowing conversion and delivery to be integrated into existing processes.
Use the free 14-day trial to test the conversion of your invoice data into the target formats required for your transactions.
Start free trialXRechnung transmits structured invoice data as an XML file. The hybrid ZUGFeRD format combines a readable PDF/A-3 representation with embedded XML. For ZUGFeRD to qualify as an e-invoice in Germany, the selected version, profile and content must meet the applicable requirements.
ZUGFeRD and Factur-X are developed jointly and are technically identical in matching releases. Format support alone does not fulfil all French requirements. Data content, transmission processes and, where applicable, connection to an approved platform must also be assessed.
Peppol is a network for electronic document transmission. Peppol BIS Billing 3.0 is a specification for invoices and credit notes using UBL syntax. The profiles that can be sent to a particular recipient depend on its registered receiving capabilities.
XRechnung is generally specified for German federal invoices. Other standards may be used if they meet EN 16931, the federal e-invoicing regulation and the receiving platform’s conditions. Include the supplied Leitweg-ID in BT-10 (Buyer reference) where required. State and municipal authorities may have different requirements.
A plain PDF without structured invoice data is not an e-invoice for German VAT purposes. Sending it by email does not change that. A hybrid ZUGFeRD file must be assessed separately. Transition or exception rules may still permit plain PDF invoices for particular transactions; check the applicable rules before sending.
