The difference in what sense? Grammar, or meaning/usage?
One is in the simple present, the other in the present perfect. If you wanted to say that this was happening right now, you would need to use the present progressive: A letter is being written.
I write a letter (present tense, active voice, with both subject and object)
A letter is written (present tense, passive voice, where the patient/receiver of the action has become the subject of the verb, but no agent/doer of the verb is stated)
I have written a letter (persent perfect tense, active voice)
A letter has been written (present perfect tense, passive voice, as explained above)