Format choice
ZUGFeRD, Factur-X, XRechnung and EN 16931: which format fits?
For most German B2B companies ZUGFeRD 2.0.1+ (EN 16931 / Comfort or Extended profile) is the most practical choice: a hybrid format (human-readable PDF/A-3b + embedded XML) that meets EN 16931 and is generated + pre-delivery KoSIT-validated by fakturai. XRechnung is primarily relevant for the public sector (B2G) and often mandated there.
EN 16931 — the binding standard
The EU created EN 16931 as the semantic data model for electronic invoices. Structured formats per EN 16931 are required for the German B2B receive obligation since 2025.
Practical decision guide
Most B2B cases: Choose ZUGFeRD/Factur-X in EN 16931 profile. Full archival PDF that is also machine-readable. Perfect for n8n/Make/Zapier/backends/agents. B2G/public: Check the tender — XRechnung (or ZUGFeRD with reference) is often required. Tip: Always test with a validator before productive sending. MINIMUM/BASIC-WL profiles do not meet the obligation.
What fakturai checks
Full gate (XSD + Mustang + KoSIT ACCEPT) before delivery for hybrid invoices. For existing files use the free validator.