ZUGFeRD vs XRechnung vs Factur-X vs Peppol BIS
All four are built on the same European standard, EN 16931, so they carry the same invoice data. They differ in the file you get, the syntax, the extra rules, and where they are expected. Here they are side by side, with a recommendation per market at the end.
Updated 19 October 2026
Side by side
| ZUGFeRD | Factur-X | XRechnung | Peppol BIS 3.0 | |
|---|---|---|---|---|
| File | PDF/A-3 with XML inside | PDF/A-3 with XML inside | XML only | XML only |
| Syntax | CII | CII | UBL or CII | UBL |
| Maintained by | FeRD (Germany) | FNFE-MPE (France) | KoSIT (Germany) | OpenPeppol |
| Readable by people | Yes, it is a PDF | Yes, it is a PDF | With a viewer | With a viewer |
| Relation to EN 16931 | Profiles from below the standard (MINIMUM, BASIC WL) to an extension (EXTENDED) | Same as ZUGFeRD | CIUS, plus an optional extension | CIUS |
| Germany, B2B | Yes, from 2.0.1, except MINIMUM and BASIC WL | Yes (same file as ZUGFeRD) | Yes | Yes, it is EN 16931 |
| Germany, public sector | Check the portal | Check the portal | The standard | Peppol is a channel to many authorities; the format they expect is usually XRechnung |
| France, B2B reform | Yes (same file as Factur-X) | Yes, one of the three socle formats | CII syntax is in the socle, but the French rules apply, not XRechnung's | UBL syntax is in the socle, but the French rules apply |
| Belgium, B2B | Only if both parties agree | Only if both parties agree | Only if both parties agree | The standard, over the Peppol network |
| How it travels | Any channel (email is fine in Germany) | Through a plateforme agréée under the French reform | Any channel; portals or Peppol for authorities | Peppol access points |
| Checked with | veraPDF + Schematron of the profile | veraPDF + Schematron of the profile | KoSIT validator, XRechnung configuration | CEN + Peppol Schematron |
Germany: BMF FAQ, questions 7 and 8. France: FNFE-MPE, impots.gouv.fr. Belgium: FPS Finance FAQ, royal decree of 8 July 2025.
Hybrid PDF or pure XML?
A hybrid (ZUGFeRD, Factur-X) is easier for the receiver who still reads invoices: it opens in any PDF viewer, and accounting software reads the XML. The price is a second thing to get right: the PDF must pass PDF/A-3, and its metadata must match the XML. In Germany the XML is the legally leading part when the two disagree (BMF FAQ, question 12a).
Pure XML (XRechnung, Peppol BIS) is simpler to produce and is what public authorities and the Peppol network expect. Receivers without a viewer can't read it.
Can one file be several formats?
- ZUGFeRD and Factur-X: yes. They are technically identical; a Factur-X EN 16931 file is a ZUGFeRD EN 16931 file.
- ZUGFeRD and XRechnung: a ZUGFeRD PDF with the XRECHNUNG profile carries an XRechnung CII inside.
- XRechnung UBL and Peppol BIS: no. Both are UBL CIUS of EN 16931, but with different identifiers and different extra rules. One data model, two serialisations.
Which one to pick
- Customers are German businesses
- ZUGFeRD, profile EN 16931. Readable as a PDF, accepted under German VAT law, and the same file works for French customers as Factur-X.
- Customers are German public authorities
- XRechnung with their Leitweg-ID in the buyer reference. CII if you already produce ZUGFeRD, UBL if you also use Peppol.
- Customers are French businesses
- Factur-X, profile EN 16931, delivered through your plateforme agréée once the reform applies to you. See the French mandate.
- Customers are Belgian businesses
- Peppol BIS Billing 3.0 through a Peppol access point. See the Belgian mandate.
- Customers in several countries
- Keep one invoice model that follows EN 16931 and produce the format per customer. That is what Invoir's generation API does (in development): one JSON request, the profile you name, validated output.
Check a file in your browser, or over the API. The free validator runs the official rules (KoSIT, CEN and Peppol Schematron, Mustang, veraPDF) and lists every error with its rule ID. Nothing is stored. The same check is one HTTP call with a free API key: 25 documents a month, no credit card.
Sources
- Bundesministerium der Finanzen: FAQ E-Rechnung, as of March 2026.
- FNFE-MPE: Factur-X; DGFiP: Je découvre la facturation électronique.
- FPS Finance: FAQ B2B obligation; royal decree of 8 July 2025.
- KoSIT: XRechnung; OpenPeppol: Peppol BIS Billing 3.0.