ZUGFeRD
ZUGFeRD is a hybrid e-invoice format that embeds a structured XML dataset compliant with EN 16931 into a PDF/A-3 file. The recipient sees a readable PDF, while software processes the embedded data automatically.
ZUGFeRD is a hybrid data format for electronic invoices that combines a human-readable PDF document with a machine-processable XML dataset in a single file. Technically, the structured invoice dataset is embedded as an XML file inside a PDF/A-3 document: anyone who opens the file sees the familiar invoice view, while an accounting or ERP system simultaneously reads out the embedded data – invoice number, line items, tax amounts, payment details – without manual entry. The abbreviation stands for the "central user guide of the Forum elektronische Rechnung Deutschland" (FeRD), which developed the standard together with business and public administration.
ZUGFeRD thus bridges the gap between classic PDF distribution and the purely structured e-invoice. From the "EN 16931" profile (formerly Comfort) onwards, the embedded dataset meets the European standard EN 16931 and therefore qualifies in Germany as a fully valid e-invoice within the meaning of the B2B obligation in force since 2025. The appeal of the format lies in the fact that recipients whose software cannot yet process structured data can still use the PDF, while more technically advanced partners can immediately take full advantage of automation.
At a glance
- Hybrid format: structured XML dataset embedded in a PDF/A-3 document
- Developed by the Forum elektronische Rechnung Deutschland (FeRD)
- Standard-compliant and recognised as an e-invoice from the "EN 16931" profile
- The French counterpart Factur-X is technically identical
- Eases the switch from PDF, since the invoice remains readable
How ZUGFeRD is structured
The structure of a ZUGFeRD document is based on the PDF/A-3 container format, an archive-ready PDF variant that allows arbitrary files to be attached. An XML file containing the structured invoice content is placed inside this container. Both parts describe the same invoice: the visible PDF is the human-readable representation, while the embedded XML is the machine-readable source of truth used for processing. The XML portion follows the UN/CEFACT CII (Cross Industry Invoice) syntax and the semantic data model of EN 16931.
PDF/A-3 as the carrier
PDF/A-3 is an ISO-standardised long-term archiving format specifically designed for embedding additional files. This keeps the invoice as a single document that can be both displayed and archived in an audit-proof manner. Because the PDF and the data reside inseparably in the same file, there is no risk of the image and the dataset diverging.
The embedded XML dataset
The XML dataset contains all invoice-relevant fields in a clearly defined structure. On receipt, the software first reads out the XML; the PDF serves only for display and as a fallback. The structured dataset – not the visible layout – is always decisive for posting.
The ZUGFeRD profiles
ZUGFeRD offers several profiles that differ in the scope of the structured data they contain. They range from a bare minimum dataset to a complete, standard-compliant invoice model. The profile determines whether a document is legally recognised as an e-invoice and how far it can be processed automatically.
The MINIMUM and BASIC WL profiles contain only a few header fields without complete line items and do not meet EN 16931 – they are suitable, for example, as posting aids but not as a fully valid invoice. Line item data is included from the BASIC profile onwards; the EN 16931 (Comfort) profile represents the complete core of the standard and is the profile relevant in practice for the B2B e-invoice. The EXTENDED profile adds further fields for complex industry and group requirements. For German public administration there is also the XRECHNUNG profile, which transports the national variant of the standard inside the ZUGFeRD container.
Versions and the relationship to Factur-X
ZUGFeRD has evolved across several versions. Version 1.0 was not yet aligned with EN 16931; only from version 2.0 and the widely used version 2.1 does the format follow the European standard, making it suitable for the e-invoice obligation. The current 2.x versions are largely compatible with one another and fully supersede the outdated version 1.0.
ZUGFeRD and Factur-X are the same
Germany and France have harmonised their hybrid formats: from ZUGFeRD 2.x, the French Factur-X is technically identical to ZUGFeRD and uses the same data structure. A ZUGFeRD invoice is therefore also a valid Factur-X invoice and vice versa – an advantage for companies with German-French business, which need to generate only one format.
ZUGFeRD in the ERP system
In the ERP system, ZUGFeRD is relevant on both the outgoing and the incoming side. For outgoing invoices, the system automatically generates a ZUGFeRD file from the sales document: it renders the PDF, generates the XML dataset in parallel from the master data that is maintained anyway – customer account, line items, tax keys, payment terms – and embeds it in the PDF/A-3. Because both components originate from the same data source, the e-invoice is created without duplicate entry, provided the tax logic is correctly configured.
The greater efficiency lever lies on the incoming side: incoming ZUGFeRD invoices are read in automatically, matched to open purchase orders and checked against order and goods receipt in the approval workflow. Handover to financial accounting or the tax advisor takes place largely without manual entry. The audit-proof archiving is decisive: the file must be retained unchangeable in its original format so that the processing remains GoBD-compliant. Many ERP systems implement this via an integrated document archive and a DATEV interface.
Distinction: ZUGFeRD vs. XRechnung and e-invoice
ZUGFeRD and XRechnung are two implementations of the same EN 16931 standard, but they differ in format. XRechnung is a pure XML format without a visible representation and is the mandatory standard for invoices to public-sector clients in Germany. ZUGFeRD is hybrid and combines PDF and XML – which makes it particularly popular in B2B, because the recipient can read the invoice even without special software. From the appropriate profile onwards, both qualify as e-invoices; "e-invoice" is the umbrella term for any standard-compliant, structured invoice, and ZUGFeRD and XRechnung are concrete variants of it.
It should be noted that not every ZUGFeRD file is automatically a valid e-invoice: the lean MINIMUM and BASIC WL profiles do not meet the standard. Conversely, the same document may be "read" as a PDF by one partner and posted fully automatically by another – and this is precisely where the transitional character of the format lies. This article provides a general overview and does not replace tax advice in individual cases.
Example
Example: a mid-sized company switches its outgoing invoices to ZUGFeRD
A manufacturer of catering supplies mainly serves business customers and until now sent PDF invoices by email. To comply with the e-invoice obligation, it switches the outgoing format in the ERP to ZUGFeRD in the EN 16931 profile. Nothing changes visually for customers – they still receive a readable PDF invoice, but modern recipient systems can now post its embedded XML data automatically. Public-sector customers who require pure XRechnung are served separately via a form rule.
At the same time, the company activates ZUGFeRD intake: supplier invoices are read in automatically, matched to open purchase orders and checked in the approval workflow. The documents land in the archive in an audit-proof manner and are handed over to the tax firm monthly via the DATEV interface. The result: less retyping, faster use of cash discounts and a consistently auditable, GoBD-compliant filing – without customers having to change their processes.
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