Glossary Term

ZUGFeRD

ZUGFeRD is a German hybrid e-invoice format that embeds structured XML data inside a PDF/A-3 document, making invoices both human-readable and machine-processable.

Quick Facts

base
EN16931
type
Hybrid Format
syntax
CII embedded in PDF/A-3
country
Germany/France

Definition

What is ZUGFeRD?

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format developed in Germany. It combines:

  • PDF/A-3: A human-readable PDF invoice

  • Embedded XML: Machine-readable structured data inside the PDF

    • This means recipients can view the invoice normally as a PDF, while their software can automatically extract and process the data.

    ZUGFeRD vs Factur-X

    ZUGFeRD 2.0+ and Factur-X are technically identical — they're the same format with different names:

  • ZUGFeRD: German name

  • Factur-X: French name

    • The Franco-German cooperation unified the formats.

    Profiles

    ZUGFeRD offers different profiles for varying levels of automation:

    Profile Use Case -------------------
    MINIMUM Basic identification BASIC WL Without line items
    BASIC Standard invoicing EN16931 Full EU compliance
    EXTENDED Additional fields |

    When to Use

  • B2B invoicing where recipients may not have e-invoice systems

  • Transition period to full e-invoicing

  • Archiving (PDF/A is long-term archival format)