GuidesE-invoice
XRechnung vs ZUGFeRD vs Factur-X vs PDF
Four names, one mess: EN 16931 is the EU semantic standard, ZUGFeRD/Factur-X are hybrid PDF+XML, XRechnung is pure XML, and BASIC is not the same as Comfort. Here is the map freelancers need.
Last reviewed: October 2026
60-second map
| Name | What it is | Typical use |
|---|---|---|
| Plain PDF | Human-readable only | Not a structured e-invoice for B2B mandate |
| EN 16931 | EU semantic invoice model | The “what fields mean” standard |
| ZUGFeRD / Factur-X | PDF/A-3 + embedded XML | Common German B2B hybrid |
| XRechnung | XML only (CIUS on EN 16931) | Public sector / some large buyers |
EN 16931 — the shared base
EN 16931 defines the semantic content of a structured e-invoice. Formats differ in how they package that content (hybrid PDF vs pure XML). For German B2B compliance, buyers care that the structured data matches EN 16931 — not that you emailed a pretty PDF.
ZUGFeRD profiles: BASIC vs Comfort (EN 16931)
BASIC is an entry profile — useful for learning and some simple cases, but many B2B recipients expect an EN 16931 / Comfort-level profile for mandate compliance. Effitrio’s free generator creates ZUGFeRD 2.3 BASIC for quick tests; production outbound invoices should match what your customer (and the law) require.
Factur-X is the French label for the same hybrid idea. Profile names differ slightly; the EN 16931 question remains.
What should you use?
- Most German B2B freelancers: ZUGFeRD with EN 16931-capable profile — clients can open the PDF; systems read the XML.
- Authorities / some corporates: XRechnung (ask for Leitweg-ID / buyer refs).
- Plain PDF alone: not enough for the structured B2B e-invoice definition.
Next: switching step by step or the ZUGFeRD glossary term.
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.