XRechnung vs ZUGFeRD: XML or a readable PDF
XRechnung vs ZUGFeRD comes down to the file. XRechnung is XML, and public authorities in Germany usually expect that. ZUGFeRD is XML plus a PDF a person can read. A normal PDF is not an e-invoice. Numby lets you review the invoice fields and download XRechnung or ZUGFeRD XML. It does not send the invoice to a government portal, and it deletes the file when the conversion finishes.
What is XRechnung?
XRechnung is XML. The file has no PDF page inside it. For invoices to the federal administration, the current XRechnung version is the standard under section 4 of the federal e-invoicing regulation. Since 27 November 2020, a paper invoice or a plain PDF cannot be sent to a federal public contracting authority. The federal portal for invoice issuers (opens in a new tab) states that rule.
The buyer is addressed with a Leitweg-ID in the buyer reference (BT-10). The seller does not need their own Leitweg-ID. The buyer tells you the ID to use.
What is ZUGFeRD?
ZUGFeRD is a hybrid: structured XML plus a PDF a person can open. The Federal Ministry of Finance says the XML is the leading part. If the PDF and the XML disagree, the XML counts. XRechnung has no extra PDF view, so the recipient needs a viewer for the XML. Federal Ministry of Finance FAQ (opens in a new tab) describes both formats that way.
Which file do you send?
For a federal public authority, start with XRechnung. The same federal portal also allows another standard, including ZUGFeRD 2.2.0 in the XRechnung profile, when it meets EN 16931, the federal e-invoicing regulation, and the portal’s terms.
For a business that still wants a readable PDF, ZUGFeRD is the hybrid built for that. Numby does not pick the recipient’s portal and does not upload the file. You download the XML and send it yourself.
Is a PDF an e-invoice?
Since 1 January 2025, an e-invoice has to be issued, sent, and received in a structured electronic format that software can process. A simple PDF is a sonstige Rechnung, not an e-invoice. A paper invoice sits in the same group. The ministry FAQ (opens in a new tab) sets that definition.
Numby reads the text layer of a digital PDF so you can check the fields. A scan with no text layer is not read.
When do German businesses have to send one?
Since 1 January 2025, a domestic business has to be able to receive an e-invoice. The ministry says an email inbox is enough for receipt.
From 1 January 2025 through 31 December 2026, any issuer may still send a paper invoice, or a PDF if the recipient agrees. If the issuer’s turnover in the previous calendar year was up to 800,000 euro, that choice lasts through 31 December 2027. After those dates, a domestic business-to-business invoice is an e-invoice, aside from the exceptions on the ministry page.
Invoices up to 250 euro gross, and services by a Kleinunternehmer, can still be another kind of invoice. A Kleinunternehmer still has to be able to receive an e-invoice. This page is not tax advice. The exceptions are in the Federal Ministry of Finance FAQ (opens in a new tab).
Review the fields, then download the XML
Drop the PDF on the XRechnung converter or the ZUGFeRD converter. Numby shows the invoice number, date, seller, buyer, and amounts, and checks that tax and gross match the net and the tax rate. XRechnung also needs a Leitweg-ID. The download is invoice-xrechnung.xml or invoice-zugferd.xml.
That ZUGFeRD download is the XML. It is not a PDF with the XML embedded in it. You send the file. Numby does not sign in to the federal portal OZG-RE. The source and the output are deleted when the conversion finishes.
German statement and invoice PDFs, including DATEV, lexoffice, and sevDesk, are on the Germany page.