ZUGFeRD

ZUGFeRD is a hybrid electronic invoice format that embeds structured XML data within a human-readable PDF document. This dual approach allows both automated processing and visual inspection, making it ideal for businesses transitioning to e-invoicing.

ZUGFeRD was developed by the Forum elektronische Rechnung Deutschland (FeRD) with version 1.0 released in 2014. Version 2.0 aligned with EN 16931 and is technically identical to France's Factur-X format, enabling cross-border compatibility.

A valid ZUGFeRD invoice requires: a PDF/A-3 document containing the visual invoice, an embedded XML file (zugferd-invoice.xml) with structured data, and compliance with one of five profiles ranging from Minimum (basic data) to Extended (full business details).

Creating ZUGFeRD invoices involves: generating EN 16931-compliant XML data, creating a PDF/A-3 visual representation, embedding the XML as an attachment, and selecting the appropriate profile. Many accounting systems support ZUGFeRD generation natively.

ZUGFeRD bridges the gap between traditional PDF invoices and fully structured e-invoicing. It's particularly valuable for SMEs who want to offer e-invoices while maintaining familiar PDF workflows. The format is accepted for German B2G invoicing when using the XRechnung profile.

Related Regulations & Standards