XRechnung vs ZUGFeRD: the difference for Shopify merchants
Last updated 13 September 2026
The short answer first: both carry the same invoice. XRechnung and ZUGFeRD are not competitors, they are two wrappers around the same EN 16931 data. Which one you need is decided by your customer rather than by your store: a federal authority requires XRechnung, an ordinary business customer is usually fine with ZUGFeRD, and plenty of Shopify merchants end up needing both.
The difference in one sentence
XRechnung is pure XML: a file a machine reads and a human does not. ZUGFeRD is the same invoice wrapped in a PDF, with the same XML structure embedded inside it, so a human can read the page and a machine pulls the same data out of the file. Both are built on EN 16931, the European data model for e-invoices.
Side by side
| XRechnung | ZUGFeRD | |
|---|---|---|
| File form | Pure XML, no PDF | PDF/A-3 with EN 16931 XML embedded |
| Human readable | No | Yes, like an ordinary PDF invoice |
| Published by | KoSIT | FeRD |
| Compulsory for | Invoices to German federal authorities, since 2020 | No legal obligation of its own, but it satisfies the format requirement of the e-invoicing mandate when the EN 16931 profile level is used |
| Usual delivery | Over Peppol or an authority portal such as ZRE or OZG-RE | Usually by email, and it can travel over Peppol too |
| Suits | Public sector buyers, large customers with standardised accounting | Ordinary B2B customers who still look at the invoice themselves |
When XRechnung is compulsory
There is only one case where XRechnung is explicitly prescribed: invoices to German federal authorities, where the format has been binding since 2020. That does not apply to the general B2B e-invoicing mandate. Since 1 January 2025 every business in Germany has had to be able to receive e-invoices, and from 1 January 2027 businesses with more than 800,000 euros of prior-year turnover must issue domestic B2B invoices as e-invoices, with everyone else following on 1 January 2028. Deadlines and exemptions are covered in Germany's 2027 mandate. Which of the two formats you use is left open, as long as it complies with EN 16931 and the buyer accepts it.
When ZUGFeRD is enough
For most ordinary B2B relationships, ZUGFeRD at the EN 16931 profile level, formerly called Comfort, is enough. The advantage over XRechnung is that the buyer still gets a file that looks like an invoice and can open it without accounting software if they need to. The profile levels and when each one fits are covered in ZUGFeRD for Shopify.
Do you need both?
In practice usually yes, because you do not get to decide which format comes back at you. Sell to a public administration, a hospital or a municipality and you need XRechnung. Sell to ordinary business customers and ZUGFeRD is generally enough, though some larger buyer systems ask specifically for pure XML. Anyone serving both groups should be able to produce either format from the same order without building the invoice twice.
What Shopify cannot do on its own
Shopify turns an order into neither XRechnung nor ZUGFeRD. Its standard PDF invoice carries none of the EN 16931 mandatory fields, has no embedded XML, and is not checked against any validation rules. Both formats need an e-invoicing app that moves company name, VAT number and the order data into the relevant structure, calculates the VAT correctly, validates the result and delivers it, over Peppol, an authority portal or email.
Read on
- XRechnung for Shopify: the pure XML format in detail, mandatory fields and the Leitweg-ID.
- ZUGFeRD for Shopify: the profile levels, and how the PDF relates to the XML.
- EN 16931 explained: the data standard behind both formats.
- Germany's 2027 mandate: deadlines, thresholds and exemptions.
- Peppol for Shopify: the network both formats can be delivered over.
Frequently asked questions
What is the difference between XRechnung and ZUGFeRD?
Both carry the same EN 16931 invoice, wrapped differently. XRechnung is pure XML with no PDF, machine readable only. ZUGFeRD is a PDF with the same XML structure embedded, readable by both a human and a machine.
Is XRechnung compulsory for every Shopify merchant?
No. What becomes compulsory in 2027 and 2028 is being able to issue an EN 16931 e-invoice, not which of the two formats you use. XRechnung is firmly prescribed only towards German federal authorities, where it has been binding since 2020.
Is ZUGFeRD enough instead of XRechnung?
For ordinary B2B customers yes, at the EN 16931 profile level. For federal authorities no, where pure XRechnung XML is prescribed. That is why many merchants need both.
Why are there two formats at all?
XRechnung was developed for public administration, where a PDF is redundant. ZUGFeRD was developed for general B2B trade, where buyers still want to read the invoice themselves. Both are built on EN 16931.
Can Shopify produce XRechnung or ZUGFeRD on its own?
No, neither. Shopify's standard PDF carries neither the EN 16931 fields nor embedded XML, and it is not validated. Both need an e-invoicing app.
This guide is general information for Shopify merchants, not tax or legal advice. Deadlines, exemptions and requirements can change. Confirm your own obligations with a qualified tax adviser.
E-invoices from your Shopify B2B orders
Zeppol turns every B2B order into an EN 16931 document, checks it against the EU and the German rules, and sends it over Peppol or by email. Join the list and I'll be in touch before the deadline.