What is an e-invoice? XRechnung and ZUGFeRD explained
An e-invoice is an invoice in a structured data format that software can read without retyping. An ordinary PDF usually does not count. Here is how it fits together.
Updated on 26 October 2026
In short
An e-invoice (electronic invoice) is an invoice that is issued, sent and received in a structured electronic format and can be processed electronically. The standard for this is the European norm EN 16931. What matters is the data format: the invoice data is stored as XML, so accounting software takes over amounts, tax rates and addresses directly.
A scanned paper invoice or a simple PDF is therefore not an e-invoice in the legal sense. The exception are hybrid formats such as ZUGFeRD, where the PDF contains a machine-readable XML file.
The two most important formats
Two formats are common in Germany. Both meet the norm EN 16931 when created in a suitable profile.
- XRechnung: a pure XML file without a visual view. It is the standard for invoices to public authorities and required there. It comes in two technical syntaxes (UBL and CII). People can hardly read it without tools.
- ZUGFeRD (Factur-X in France): a PDF/A-3 document with an embedded XML file. People see an ordinary invoice, software reads the data from the XML. The profile matters: MINIMUM and BASIC WL contain too little and are not sufficient as a complete e-invoice.
What an e-invoice must contain
The mandatory details stay the same as for a paper invoice (section 14 of the German VAT Act). The form is new, not the content.
- Name and address of the supplier and of the recipient
- Tax number or VAT identification number of the issuer
- Date of issue and a consecutive invoice number
- Quantity and type of the service and the date of delivery or service
- Net amount, tax rate and tax amount (or a note on a tax exemption)
- For invoices to public authorities also the recipient’s Leitweg-ID
How do I get an e-invoice?
Most accounting and invoicing programs can create XRechnung or ZUGFeRD. If you have no suitable program you can create the invoice online. Wandlix creates XRechnung (UBL) and ZUGFeRD PDFs from your details and checks the result right away with the official validator.
A received e-invoice can be shown as a readable PDF, and you can extract the XML file from a ZUGFeRD document. Both work without signing in within the daily free allowance.
Sending and retention
An e-invoice is sent, for example, by e-mail, through a portal or through an interface. A mailbox is enough to receive one.
The machine-readable original is retained, that is the XML or the ZUGFeRD document. A printout or a plain image is not enough. The retention period for invoices is generally eight years; your tax adviser confirms the period for your case.
Frequently asked questions
- Is a PDF an e-invoice?
- A simple PDF is not. A ZUGFeRD PDF is, if it was created in a sufficient profile, because it contains an embedded machine-readable XML file.
- What is the difference between XRechnung and ZUGFeRD?
- XRechnung is a pure XML file, mainly intended for public authorities. ZUGFeRD is a PDF with embedded XML and suits cases where people should read the invoice too.
- Do I have to write the XML file myself?
- No. Accounting programs and online tools create the file from your invoice details.
- How do I check that my e-invoice is correct?
- With a validator that applies the rules of the norm EN 16931 and of XRechnung. Wandlix uses the official KoSIT validator for this.
Try it now
Check an e-invoice in a few seconds. Your file stays in the memory of a server in Germany only and is deleted after one hour at the latest.
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These guides do not replace tax or legal advice. For questions about your own case please ask your tax adviser.