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Glossary

E-invoice formats: ebInterface, XRechnung, ZUGFeRD and Peppol

In short

A structured e-invoice is a machine-readable data set that software can process without retyping. ebInterface is the Austrian XML standard, XRechnung the German standard for invoices to public bodies, ZUGFeRD a PDF with embedded XML data — and Peppol a network with its own format rules for delivery.

· General information, not tax advice.

ebInterface has been developed since 2009 by the AUSTRIAPRO e-billing working group with the support of the Austrian Economic Chamber (WKO) and is free to use. The current version is 6.1 (since August 2022); it takes the requirements of the European standard EN 16931 into account. According to the WKO, version 7.0 with a syntax binding to EN 16931 is planned for the fourth quarter of 2026.

Suppliers to Austrian federal bodies have had to submit only structured e-invoices since 1 January 2014 (§ 5 IKT-Konsolidierungsgesetz). The e-rechnung.gv.at portal accepts ebInterface versions 4.3, 5.0, 6.0 and 6.1 as well as UBL 2.1, for example as a Peppol invoice under BIS 3; invoices are submitted via the Business Service Portal (USP) or the Peppol network. States and municipalities do not currently require e-invoices, and there is no general e-invoicing obligation between businesses in Austria.

XRechnung is the German standard based on EN 16931, maintained by the Coordination Office for IT Standards (KoSIT), in the XML syntaxes UBL and CII. For invoices to German federal authorities, the federal e-invoicing ordinance (ERechV) requires XRechnung in principle; other standards are allowed if they comply with EN 16931.

ZUGFeRD combines a readable PDF/A-3 with embedded XML invoice data and is published by the Forum elektronische Rechnung Deutschland (FeRD). The German Federal Ministry of Finance accepts ZUGFeRD from version 2.0.1 as an e-invoice, except for the MINIMUM and BASIC-WL profiles.

Peppol is not a single file format but an international network with shared rules, run by the OpenPeppol association: senders and recipients are connected through certified service providers (four-corner model). Invoices travel in the Peppol BIS Billing 3.0 format, which is based on the EN 16931 data model.

Under the EU's “VAT in the Digital Age” package (ViDA, Directive (EU) 2025/516), structured e-invoices under EN 16931 become mandatory for intra-EU B2B transactions from 1 July 2030, and digital reporting then replaces the EC Sales List. Since April 2025, member states may introduce domestic e-invoicing mandates under certain conditions. Germany already has one; Austria has not adopted one so far (as of September 2026).

E-invoice formats: ebInterface, XRechnung, ZUGFeRD and Peppol
FormatTypeMaintained byRequired or used forIn Saldek
ebInterfaceXML (Austria)AUSTRIAPRO / WKOInvoices to the Austrian federal government (alongside UBL 2.1, e.g. via Peppol)Create outgoing invoices (version 6.1)
XRechnungXML under EN 16931 (UBL or CII)KoSIT (Germany)Invoices to German federal authorities; accepted e-invoice in German B2BCreate outgoing invoices
ZUGFeRDPDF/A-3 with embedded XMLFeRD (Germany)Accepted e-invoice in German B2B from version 2.0.1 (not MINIMUM, BASIC-WL)Recognise incoming invoices by e-mail
Peppol BIS Billing 3.0UBL XML via the Peppol networkOpenPeppolSubmission channel for invoices to the Austrian federal governmentNo own Peppol access

In Saldek

Saldek creates outgoing invoices as ebInterface 6.1 or XRechnung and recognises incoming structured invoices when documents arrive by e-mail. Saldek does not currently offer its own Peppol access.

Questions about this term

Which format do I need for invoices to the Austrian federal government?

ebInterface (versions 4.3 to 6.1) or UBL 2.1, for example as a Peppol invoice under BIS 3, submitted via the Business Service Portal (e-rechnung.gv.at) or through the Peppol network. A PDF is not enough there.

Is a PDF sent by e-mail an e-invoice?

In Austria, an invoice may be sent as a PDF by e-mail for VAT purposes if the recipient agrees. It is not a structured e-invoice, though — neither for the federal government nor under the German rules since 2025.

What is the difference between XRechnung and ZUGFeRD?

XRechnung is pure XML that people can only read with viewer software. ZUGFeRD is a PDF with the XML data embedded. In Germany both meet the e-invoice requirements, ZUGFeRD from version 2.0.1 and excluding the MINIMUM and BASIC-WL profiles.

Do I need Peppol?

Only if customers or public bodies want to receive invoices through the Peppol network. For the Austrian federal government, Peppol is one of two submission channels; the other is the Business Service Portal.

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