What is ZUGFeRD?
ZUGFeRD is a standard for electronic invoices in Germany. The hybrid format contains a visually displayable PDF and a machine-readable structured XML file. This enables both manual viewing and automated processing of the invoice. In contrast to XRechnung, ZUGFeRD is designed more for business transactions in the B2B sector.
Who developed ZUGFeRD and why?
The first version of ZUGFeRD was published in June 2014. It was developed by the Forum elektronische Rechnung Deutschland (FeRD) in cooperation with various associations, ministries and companies.
The aim was to create a uniform standard for e-invoices in Germany in accordance with EU Directive 2014/55/EU. This was intended to make the electronic exchange of invoices between companies and authorities more efficient. Previously, there were many different formats, which made smooth processing difficult.
The name ZUGFeRD is the abbreviation for “Zentraler User Guide des Forums elektronische Rechnung Deutschland”. It is no coincidence that the term is reminiscent of the word “draught horse”. The similar wording should make it clear that the new standard is intended to rapidly advance e-invoicing.
However, ZUGFeRD 1.0 was not yet the version that is used today. After the EU standard EN 16931 was published, the standard had to be adapted to the applicable European law. Version 2.0.1 was released in October 2019, which – just like the following versions – fulfills the legal requirements for a machine-readable e-invoice in a structured XML data set. Since then, the ZUGFeRD standard has continued to evolve.
What does a ZUGFeRD invoice look like?
An e-invoice in hybrid ZUGFeRD format always consists of two parts: a PDF file and a structured XML file. It is important that both elements contain identical invoice information.
The PDF is the view component of the standard. This means that users can open the file as usual with a PDF reader on their computer and view the invoice details. The XML data record is attached to the PDF. By clicking on the attachment, the code can also be displayed on the screen, but it is not decipherable for humans. But it doesn’t have to be, because the XML format is only used for machine processing.
According to EN 16931, both components must meet certain standards:
- The PDF must be a PDF/A-3 file that enables legally compliant archiving without loss of information.
- The syntax UN/CEFACT Cross Industry Invoice (CII) must be used in the XML data record to ensure standardized data exchange.
How do you create and send a ZUGFeRD file?
Companies require suitable software solutions for the creation and automated processing of a ZUGFeRD file. These primarily include ERP and accounting systems that also guarantee an automatic check. In addition, numerous internet portals offer web-based tools for the creation and conversion of ZUGFeRD invoices.
The invoice data is entered manually in the input mask of the respective program as usual. The software automatically generates a ZUGFeRD file at the click of a mouse. With an ERP system, fully automated document creation based on order and job data is also possible.
The invoice can, but does not necessarily have to, be sent using special software. A simple email with the electronic invoice attached or transfer to a USB stick is also sufficient according to the law. The invoice recipient usually decides how the document is to be transmitted. Public clients usually require transmission via the Peppol network.
Webinar on the e-invoicing obligation
New legal requirements, old systems and lots of questions: how can you successfully switch to e-invoicing? Our webinar recording gives you an overview of formats, obligations and solutions, including a look at upcoming developments relating to ViDA.
What needs to be considered when archiving?
Companies must also store e-invoices in an audit-proof manner for ten years – in an electronic archiving system. This is stipulated by the principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD)
This means that it is not enough to save the ZUGFeRD PDF on a hard disk or USB stick. Storing a printout is not enough either. Instead, a software solution is required to ensure that the archived e-invoice cannot be changed and is tamper-proof.
For small and medium-sized enterprises (SMEs), for example, accounting software that offers GoBD-compliant archiving in the cloud is suitable. Larger companies that use an ERP system often rely on document management systems.
Who is the ZUGFeRD format suitable for?
Prinzipiell eignet sich ZUGFeRD für den elektronischen Rechnungsaustausch zwischen Unternehmen, Behörden und Verbrauchern. Seit Version 2.0.1 erfüllt der Standard die gesetzlichen Anforderungen an eine strukturierte elektronische Rechnung laut EN 16931 und Wachstumschancengesetz.
However, the biggest advantage is for SMEs whose IT infrastructure does not allow fully automated document processing. For them, it is important that a PDF is available for visual viewing and manual checking both when creating and receiving an e-invoice.
Öffentliche Auftraggeber wiederum bevorzugen anstelle von ZUGFeRD das Format XRechnung, das im B2G-Bereich offiziell als Standardlösung vorgeschrieben ist. Es besteht lediglich aus einem XML-Datensatz und enthält keine PDF-Datei zur Sichtprüfung. Auftragnehmer im öffentlichen Sektor sind jedoch dazu berechtigt, alternativ die ZUGFeRD Version 2.2.0 im Profil XRECHNUNG zu nutzen. Voraussetzung: Die Rechnung wird ausschließlich als strukturierte XML-Datei und ohne PDF übermittelt.
What is the ZUGFeRD profile all about?
Not all companies or public authorities require the same amount of invoice information. While small businesses may only want to transfer basic invoice data, larger companies or public administrations need detailed machine-readable data.
The ZUGFeRD profiles therefore enable flexible adaptation to different user requirements and IT systems. As variants of the invoice format, they determine how precisely the invoice data is structured and ensure optimum compatibility. In short, they cover different levels of complexity and application scenarios.
Over the years, more and more ZUGFeRD profiles have been added. The current version 2.3.2 includes the following six profiles:
MINIMUM
Contains only basic data for simple invoice processing, including the most important information on the contractor and client as well as the total amount. The profile does not meet the requirements of EU standard EN 16931.
BASIC WL
As a posting aid, the profile contains all the data required to post the invoice at document level. However, according to the German VAT Act, it is not a valid invoice either.
BASIC
Adds further information such as item description and unit price and is recognized as a complete invoice in Germany.
EN 16931
Enables the generation of completely machine-readable data and fulfills all requirements for a legally compliant e-bill in accordance with EN 16931.
EXTENDED
Contains additional data for industry-specific requirements and complex business processes. For example, it supports billing across multiple deliveries and delivery locations.
XINVOICE
Meets the requirements of public authorities and enables the use of the ZUGFeRD format in the B2G area.
| Profile | Scope | GoBD/EN-compliant | Suitable for |
| MINIMUM | * | No | Simple requirements |
| BASIC WL | ** | No | Booking help |
| BASIC | *** | Yes (DE) | SMES |
| EN 16931 | **** | Yes (EU) | Legally compliant invoices |
| EXTENDED | ***** | Yes | Industries with special requirements |
| XINVOICE | ***** | Yes (B2G) | Public clients |
The ZUGFeRD versions at a glance
ZUGFeRD 1.0
- Publication in June 2014
- PDF file with embedded XML – formats cannot be separated
- Only geared to the requirements in Germany
- Limited suitability for international use
ZUGFeRD 2.0
- Release in March 2019, update to 2.0.1 in October 2019
- PDF file with attached XML file – formats separated from each other
- Adaptation to the requirements of EU Directive 2014/55/EU and European standard EN 16931
- Technically largely identical to the French Factur-X 1.0 standard
ZUGFeRD 2.1
- Release in March 2020, update to 2.1.1 in July 2020
- Technically completely identical to Factur-X 1.0
- Addition of the XRECHNUNG profile
ZUGFeRD 2.2
- Publication in March 2022
- Addition of the EXTENDED profile
- Improved interoperability with Order-X – a standard format for electronic orders
ZUGFeRD 2.3
- Release in September 2022, update to 2.3.1 in August 2023 and to 2.3.2 in November 2024
- Improved interoperability with the French B2B e-invoicing obligation
- Rounding inaccuracies in the EXTENDED profile are permitted
Webinar on the e-invoicing obligation
New legal requirements, old systems and lots of questions: how can you successfully switch to e-invoicing? Our webinar recording gives you an overview of formats, obligations and solutions, including a look at upcoming developments relating to ViDA.
