What is ZUGFeRD?
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is Germany's hybrid e-invoice format: a normal PDF that a human can open and read, with the complete invoice data embedded inside as structured XML that accounting software processes automatically. One file serves both audiences, which is why it became the practical default for German B2B invoicing.
Technically, ZUGFeRD is not a German solo effort: since version 2.0 it is identical to the French Factur-X standard, and its data model follows the European norm EN 16931. A ZUGFeRD invoice is therefore also a valid European e-invoice.
How the file works technically
A ZUGFeRD file is a PDF/A-3 document, the archival PDF flavor that allows embedded attachments. Inside sits an XML file (named factur-x.xml) in the UN/CEFACT Cross-Industry Invoice (CII) syntax, declared with the attachment relationship the receiving software looks for. The visible PDF pages and the XML must describe the same invoice; the XML is the legally decisive layer.
The XML declares which rules it follows through its specification identifier. This is the first thing validators and accounting systems read:
<ram:GuidelineSpecifiedDocumentContextParameter>
<ram:ID>urn:cen.eu:en16931:2017#compliant#urn:factur-x.eu:1p0:en16931</ram:ID>
</ram:GuidelineSpecifiedDocumentContextParameter>Everything else follows from that line: the profile decides which fields are mandatory, and the EN 16931 business rules (over 200 of them) decide whether the file is valid.
Versions and profiles
ZUGFeRD 1.0 appeared in 2014 with its own data model. Version 2.0 (2019) rebuilt the format on EN 16931 and unified it with Factur-X; the current 2.x releases refine that line. New implementations should always target the current 2.x specification.
The profile controls how much data the XML layer carries:
| Profile | Line items | Typical use |
|---|---|---|
| MINIMUM | No | Automated accounts-payable flows matched against purchase orders |
| BASIC WL | No | Header-level bookings without line detail |
| BASIC | Yes | Simple invoices with standard fields |
| EN 16931 | Yes | The recommended default for German B2B invoices |
| EXTENDED | Yes | Industry extensions beyond the European norm |
| XRECHNUNG | Yes | Reference profile matching the German CIUS for public-sector invoices |
ZUGFeRD, XRechnung, Factur-X: how they relate
- ZUGFeRD: hybrid PDF with embedded CII XML, for B2B invoices between companies.
- XRechnung: pure XML (no PDF layer) with stricter German rules on top of EN 16931, required by public authorities and always carrying a Leitweg-ID.
- Factur-X: the same standard as ZUGFeRD 2.x under its French name; the files are technically identical.
Invoicing the public sector? Read the dedicated XRechnung format guide.
The German e-invoicing deadlines
- Since January 1, 2025: every German business must be able to receive e-invoices for domestic B2B transactions. A PDF alone no longer counts as an e-invoice.
- From January 1, 2027: businesses with more than EUR 800,000 annual turnover must issue e-invoices for domestic B2B.
- From January 1, 2028: the issuing obligation applies to all businesses.
ZUGFeRD (EN 16931 profile or higher) satisfies these requirements; so does XRechnung. Paper and plain PDF invoices lose their status as the default.
Sample files to download
All files below were generated and validated with the tools on this site. They are free to download and reuse for testing imports, validators, and viewers; the data is fictitious.