What is ZUGFeRD?
ZUGFeRD (also known as Factur-X) combines a familiar PDF invoice with an embedded XML file following the European EN16931 standard. The recipient can open and read the PDF as usual, while their accounting software can automatically read and process the embedded data at the same time.
ZUGFeRD or XRechnung?
| Feature | ZUGFeRD | XRechnung |
|---|---|---|
| Format | PDF with embedded XML | pure XML, no PDF |
| Human-readable | Yes, directly as a PDF | No, only with special software |
| Typical use | B2B business between companies | Invoices to German public authorities (B2G) |
Invoices to public-sector buyers in Germany usually require XRechnung; in normal B2B business, most business customers accept ZUGFeRD because it opens like a normal PDF invoice.
ZUGFeRD profiles at a glance
ZUGFeRD has several profiles that differ in the amount of structured data. Each higher profile also contains all fields of the one below.
| Profile | Contains | Suitability |
|---|---|---|
| MINIMUM | Only invoice reference and amount | Does not meet the legal e-invoicing obligation |
| BASIC | Header and total data, without line item details | Formally permitted, too thin for most cases |
| EN 16931 | All mandatory fields of the EU standard incl. invoice lines | Recommended standard for most B2B invoices |
| EXTENDED | Additional detail fields, e.g. several delivery locations or differentiated payment terms | More complex business processes |
For most craft businesses and small businesses, the EN 16931 profile is the right choice: it fully meets the legal requirements without unnecessary extra effort.
Who has to create e-invoices?
The e-invoicing obligation in B2B business is being introduced in stages in Germany: since 2025 every business must be able to receive e-invoices, from 2027 the obligation to issue them applies to businesses with more than €800,000 prior-year turnover, from 2028 to all. Small businesses under §19 UStG are permanently exempt from issuing under §34a UStDV, but must be able to accept e-invoices they receive. This page does not replace tax advice for a binding assessment of your individual situation.
How do you create a ZUGFeRD invoice?
A ZUGFeRD invoice cannot simply be created manually in a PDF program – the embedded XML file must match the EN16931 structure exactly. In practice there are three ways:
- Invoicing or accounting software with ZUGFeRD export: the usual and most reliable solution – PDF and embedded XML are created automatically on export.
- Online converters: convert an existing PDF invoice afterwards, usually with manual data entry for the XML fields.
- Custom software integration: larger companies build ZUGFeRD directly into their ERP or merchandise system.
For most craft businesses the first way is the most practical, because the invoice and the e-invoice format are created in one step.
Opening and checking a ZUGFeRD invoice
Because a ZUGFeRD invoice is technically a normal PDF file, it can be opened and read with any PDF program. To check whether the embedded XML file is correct and standard-compliant, however, you need a special validation tool: free online validators read out the embedded XML and show whether all mandatory fields under EN16931 are present and correctly formatted. Such a test is worthwhile before the first productive send, to avoid queries from business partners.
Typical mistakes with ZUGFeRD invoices
- Wrong profile chosen: MINIMUM or BASIC WL are not enough for the legal e-invoicing obligation.
- ZUGFeRD confused with XRechnung: invoices to public authorities (B2G) usually require pure XRechnung format, not ZUGFeRD.
- Missing or wrong tax details: VAT ID, tax number or small-business notice are missing in the structured XML although they are visible in the PDF.
- No check before sending: a faulty XML structure often only shows up at the recipient, when their software cannot process the file automatically.
As of: September 2026.
