Formats & standards
Factur-X vs ZUGFeRD: what's the difference?
Factur-X and ZUGFeRD are often described as different formats. From ZUGFeRD 2.1 / Factur-X 1.0 onwards they are technically identical, a hybrid PDF with embedded EN 16931 XML. Here's what that means and which name to use where.
Last reviewed 2 June 2026
If you are setting up e-invoicing in the Franco-German market, you will meet two names (Factur-X and ZUGFeRD) and a lot of confusion about whether they are the same thing. The short answer: from ZUGFeRD version 2.1 and Factur-X version 1.0 onwards, they are technically identical.
What they actually are
Both are hybrid e-invoice formats: a single file that is at once a normal, human-readable PDF (specifically PDF/A-3) and a machine-readable invoice, because the structured invoice data is embedded inside the PDF as XML. Your customer can open it like any PDF; their accounting software can read the embedded data automatically.
The embedded XML follows the CII syntax (UN/CEFACT Cross Industry Invoice) and complies with the European standard EN 16931. That is what makes the file a valid structured e-invoice, not just a picture of an invoice.
So why two names?
ZUGFeRD is the German name, maintained by FeRD; Factur-X is the French name for the same specification. They were aligned so that, from ZUGFeRD 2.1 / Factur-X 1.0, a file produced under one name validates perfectly under the other, same schema, same validation rules.
In practice: use "ZUGFeRD" when talking to a German audience and "Factur-X" when talking to a French one. The file is the same.
How it compares to XRechnung and Peppol
XRechnung is a pure-XML format, there is no readable PDF layer, just the structured data. It is Germany's public-sector standard and is also valid for the German B2B mandate.
Peppol is a network for sending e-invoices rather than a file format; over Peppol you typically send a Peppol BIS Billing 3.0 invoice, which uses the UBL syntax. All of these (XRechnung, ZUGFeRD/Factur-X and Peppol BIS) are different implementations of the same underlying European standard, EN 16931.
Frequently asked questions
Are Factur-X and ZUGFeRD the same format?
From ZUGFeRD 2.1 / Factur-X 1.0 onwards, yes, they are technically identical hybrid formats (a PDF/A-3 with embedded CII XML, compliant with EN 16931). ZUGFeRD is the German name and Factur-X the French name for the same specification.
Is a Factur-X / ZUGFeRD file a real e-invoice or just a PDF?
It is both. The file is a readable PDF, and it carries the full structured invoice data as embedded XML, so accounting software can process it automatically. That embedded data is what makes it a compliant structured e-invoice.
What is the difference between ZUGFeRD and XRechnung?
ZUGFeRD/Factur-X is a hybrid PDF with embedded XML; XRechnung is pure XML with no readable PDF layer. Both meet EN 16931 and both are accepted under Germany's B2B e-invoicing mandate.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
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