The XML encoding clearly describes the data types and data elements of the data file and also the mapping between data elements and table columns. XML format files contain the data types of target columns.
They are human readable, making it easy to understand how data is interpreted during bulk operations. XML format files are self-describing, making them easy to read, create, and extend. For information about non-XML format files, see Non-XML Format Files (SQL Server). XML format files provide a flexible and powerful alternative to non-XML format files.
Two types of format files are supported for bulk exporting and importing: non-XML format files and XML format files.