Posted on September 4, 2026
← Back to Pillar: E-Invoicing in Germany for Freelancers and Small Businesses Related articles: What is an e-invoice? · The 6 most common mistakes
For invoices to other businesses, ZUGFeRD is the most practical choice for most freelancers: your client gets a normal, readable PDF, and their software reads the embedded data automatically. XRechnung is a pure XML file with no visual layout and the standard for public-sector clients. Both formats are valid e-invoices — ZUGFeRD from version 2.0.1, except for the MINIMUM and BASIC-WL profiles.
ZUGFeRD combines two worlds in one file: a PDF for the human eye and an XML file for software. That makes the switch easy for your clients — even without e-invoicing software they can open, read and print the invoice. Important: if the picture and the data differ, the XML part counts.
XRechnung is the German standard for invoices to public authorities and other public-sector clients. The file contains only data; opened without a suitable program, it shows XML code. Invoices to authorities often come with extra requirements, such as a Leitweg-ID (routing ID) and submission through an invoicing portal — check with the client in each case.
ZUGFeRD comes in several profiles with different amounts of data. The MINIMUM and BASIC-WL profiles don't qualify as e-invoices because they lack mandatory details. You're on the safe side with the EN 16931 profile (formerly "COMFORT"), which covers all mandatory details of the European standard.
| Your client | Recommendation |
|---|---|
| Business with no specific requirements | ZUGFeRD (EN 16931 profile) |
| Business that explicitly asks for XRechnung | XRechnung |
| Public authority / public-sector client | XRechnung, plus the client's requirements (e.g. Leitweg-ID, portal) |
| Consumer | No e-invoice format needed |
In SmoovOps (Starter plan and up), one checkbox when saving an invoice gives you both: a ZUGFeRD PDF in the EN 16931 profile and an additional XRechnung file. That way you can send every client the format they need.
A copywriter works for an agency and for a mid-sized manufacturer. The agency is happy with the ZUGFeRD PDF — it reads like any invoice. The manufacturer's accounts department, however, has set up its inbound system for XRechnung. Because both files come from the same invoice, she doesn't maintain anything twice.
Don't ask your clients "Do you want e-invoices?" — ask "Which format do you want e-invoices in?" Most businesses answer ZUGFeRD or "doesn't matter" — in which case ZUGFeRD has you covered.
Is ZUGFeRD the same as Factur-X? Largely, yes. Factur-X is the Franco-German name for the same standard; current ZUGFeRD versions are technically identical to Factur-X.
Does my client have to agree to a particular format? No consent is needed for a valid e-invoice. It still makes sense to agree on the preferred format so the invoice is processed smoothly.
Is ZUGFeRD enough for invoices to public authorities? That depends on the authority. Many require XRechnung and a Leitweg-ID — ask before your first invoice.
Note: This article is not tax advice. The binding sources are the German Federal Ministry of Finance and your IHK (chamber of commerce) (both in German); for your specific case, ask your tax advisor.
All of it in 13 pages: Get our free booklet E-Invoicing, Compact as a PDF – with the decision tree, a mistakes check and a switch-over plan – and receive the SmoovOps newsletter. → Get the booklet