The main difference between the two formats is obvious in the truest sense of the word: whereas an e-invoice in XRechnung standard is a pure data record, an invoice in ZUGFeRD 2.0 standard consists of a data record and a so-called visual document in the form of a PDF. However, both standards basically meet the European requirements.
Furthermore, ZUGFeRD version 2.1.1 also includes an XML file that is compliant with the XRechnung format.
For more information about ZUGFerD, read our ZUGFeRD invoices comprehensive guide.
For more information about XRechnung, read our XRechnung Explained article.