E-invoices contain invoice information in a structured electronic format. This allows invoice data to be read and processed automatically.

In Germany, two standards are commonly used:

Both formats contain structured invoice data. The main difference is whether an additional visually readable invoice is available.

An XRechnung consists of an XML file. This file contains the invoice information as structured text code.

This means that an XRechnung is not directly readable by the human eye like a classic PDF invoice. Instead, each relevant piece of information has a fixed place within the file. This makes the format particularly suitable for automated processing.

ZUGFeRD combines structured XML data with a PDF file.

As a result, a ZUGFeRD invoice looks like a classic PDF invoice. At the same time, the invoice data is also included as XML information in the file.

This is helpful when an invoice should be both processed automatically and read or checked visually.

In Circula, both XRechnungen and ZUGFeRD invoices can be used in connection with expenses.

The regular Circula processes apply for submitting and checking expenses.

Further information can be found here:

Which e-invoice formats are there?

In Germany, XRechnung and ZUGFeRD are the most commonly used formats.

What is the difference between XRechnung and ZUGFeRD?

An XRechnung consists of an XML file and does not have a visual representation. A ZUGFeRD invoice combines XML data with a visible PDF file.