Standard

ZUGFeRD

Definition

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format that combines a human-readable PDF/A-3 file with embedded machine-readable XML data. The format is maintained by the Forum elektronische Rechnung Deutschland (FeRD) and exists in several profiles (MINIMUM, BASIC, EN 16931, EXTENDED). It is technically identical to the European Factur-X standard.

Background & context

ZUGFeRD is a hybrid format: the invoice exists as a PDF/A-3 file (human-readable) and at the same time contains an embedded XML file with the structured invoice data (machine-readable). The recipient can therefore view or print the document on screen as usual, while their software processes the XML data automatically. Since ZUGFeRD 2.0, the XML is based on UN/CEFACT CII and is identical to the French Factur-X. ZUGFeRD defines several profiles of increasing scope: MINIMUM and BASIC WL (not EN 16931-compliant, for internal purposes only), BASIC, EN 16931 (full compliance), and EXTENDED. For use towards public buyers or as a legally valid B2B e-invoice, at least the EN 16931 profile is required. The embedded XML file is named `factur-x.xml` by default (formerly `zugferd-invoice.xml`). ZUGFeRD is maintained by the Forum for Electronic Invoicing Germany (FeRD).

In practice — a worked example

A mechanical-engineering company sends a ZUGFeRD invoice in the EN 16931 profile by email to a B2B customer. The customer sees the familiar PDF layout; however, their invoice-receipt software automatically extracts the embedded `factur-x.xml`, reads out the invoice number, amounts and tax rates, and books the invoice without manual entry. Because the EN 16931 profile is used, the invoice is usable both in B2B and — with a correct Leitweg-ID — towards authorities. Important: where the PDF image and the XML data differ, the structured XML content is legally authoritative.

Common mistakes

  • •The MINIMUM and BASIC WL profiles are NOT EN 16931-compliant and therefore valid neither as a B2G nor as a B2B e-invoice under the Growth Opportunities Act — they serve internal purposes only.
  • •The PDF image and the XML data must match in content; if amounts differ, tax objections may arise because the XML is legally authoritative.
  • •A plain PDF/A-1 or PDF/A-2 is not enough — only PDF/A-3 allows embedding the XML file that ZUGFeRD requires.

Frequently asked questions

Is ZUGFeRD a valid e-invoice in the legal sense?

Yes, provided the EN 16931 (or EXTENDED) profile is used, ZUGFeRD counts as a structured e-invoice under EN 16931 and is therefore permitted in B2B from 2025. The MINIMUM and BASIC WL profiles do not meet the requirements.

Can I send a ZUGFeRD invoice to a public authority?

In principle yes, if the EN 16931 profile is used and a valid Leitweg-ID is included. However, many authorities prefer XRechnung (pure XML). Check the requirements of the specific receiving portal (ZRE/OZG-RE).

How does ZUGFeRD differ from Factur-X?

Technically there is none: from ZUGFeRD 2.0 the two are identical. It is the same standard, marketed as ZUGFeRD in Germany and as Factur-X in France. The embedded XML file is named factur-x.xml in both cases.

What happens if the PDF and XML disagree?

The structured XML content is decisive. Accounting and audit systems process the XML data; discrepancies in the PDF image can lead to objections. Make sure your software generates both layers in sync.

Switch to German:ZUGFeRD (DE)

Related terms

Factur-XFactur-X is the Franco-German standard for hybrid electronic invoices, jointly developed by the French association FNFE-MPE and the German FeRD. Technically, Factur-X is identical to ZUGFeRD from version 2.0 onwards and uses UN/CEFACT CII as its XML syntax. The format is recognised across the European Union as a de facto standard for hybrid B2B invoices.PDF/A-3PDF/A-3 is an ISO standard (ISO 19005-3) for long-term archiving of PDF documents that, unlike earlier variants (PDF/A-1, PDF/A-2), allows embedding of arbitrary file types as attachments. ZUGFeRD and Factur-X exploit this capability to embed the XML invoice data inside the PDF file, making the document simultaneously human-readable and machine-processable.EN 16931EN 16931 is the European standard that defines the semantic data model of a core invoice. It specifies the mandatory and optional fields (Business Terms), their meaning, and the validation rules that apply to all conforming electronic invoices in the EU. Nationally implemented standards such as XRechnung, ZUGFeRD (EN 16931 profile), and Factur-X must comply with this standard.CII (UN/CEFACT Cross Industry Invoice)CII stands for Cross Industry Invoice and is the UN/CEFACT XML document format for invoices. It is one of the two syntaxes permitted by EN 16931 alongside UBL and forms the basis of ZUGFeRD and Factur-X. CII documents use the namespace `urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100`.XRechnungXRechnung is the German standard for structured electronic invoices in public sector procurement (B2G). It is based on the European standard EN 16931 and is available in two syntaxes: UBL 2.1 and UN/CEFACT CII. Since 27 November 2020, federal public buyers have been required to accept electronic invoices in XRechnung format, and state and municipal authorities have been progressively included.B2B (Business-to-Business)B2B refers to business relationships and invoicing between two companies. In Germany, the Growth Opportunities Act (2024) introduced a mandatory electronic invoicing obligation for domestic B2B transactions as well. From 2025, businesses must be capable of receiving e-invoices; the obligation to issue them will be phased in until 2028. ZUGFeRD and XRechnung are both permitted formats for B2B.
Back to Glossary