What is ZUGFeRD?

ZUGFeRD stands for "Zentraler User Guide des Forums elektronische Rechnung Deutschland", the central user guide of the German electronic invoicing forum. The format was published in 2014 by the Forum elektronische Rechnung Deutschland (FeRD) and qualifies as an e-invoice under § 14 UStG from version 2.0.1 onwards. A ZUGFeRD invoice is a PDF/A-3 document with an embedded XML file. The PDF shows the invoice visually, exactly as you are used to. The XML carries the same information in structured, machine-readable form.

Technically, ZUGFeRD is identical to the French format Factur-X; both names refer to the same format.

Which ZUGFeRD profiles are there?

ZUGFeRD defines several profiles that differ in how much of the invoice is structured:

  • Minimum: posting aid only; in Germany not a proper invoice under § 14 UStG
  • Basic WL (without lines, that is without invoice line items): also not a proper invoice
  • Basic: standard profile for simple business transactions
  • EN 16931 (Comfort): fully conformant with EN 16931; the standard profile for the e-invoicing mandate
  • Extended: extended with additional fields for more complex industries
  • XRechnung: as a profile inside ZUGFeRD (XML only, no PDF)

For the e-invoicing mandate, ZUGFeRD counts as an e-invoice under EN 16931 from version 2.0.1 onwards. The Minimum and Basic WL profiles are the exception.

When is ZUGFeRD the right format?

  • B2B trade: you want to send business partners an invoice they can check visually, even without XML processing
  • Mid-market: incoming invoices need to stay readable for your accounting staff without an XML viewer
  • Transition period: you want to meet the e-invoicing requirements without shutting out recipients who cannot process structured data

For purely B2G relationships (public authorities), XRechnung is usually the binding format.

How is a ZUGFeRD invoice put together?

Technically, the hybrid comes down to this:

  • The PDF is an ordinary, printable document and stays readable without any ZUGFeRD software
  • The embedded XML holds all invoice data, structured to EN 16931
  • Receiving systems can either read the XML for automated processing or display the PDF for a manual check
  • Invoices are normally sent by e-mail. No central platform needed

Processing ZUGFeRD with OXS.eco

OXS.eco detects ZUGFeRD PDFs automatically and uses the embedded XML for structured onward processing:

  • Receipt via e-mail inbox, upload or SFTP
  • Detection of the ZUGFeRD profile variant, plus validation against EN 16931
  • Structured handover of the fields straight into the approval workflow. No OCR on the PDF needed
  • Archiving of the hybrid file (PDF + XML), audit-proof and aligned with GoBD
OXS.eco PDF viewer with a sample ZUGFeRD invoice open: on the left the attachment bar with the file factur-x.xml, on the right the readable PDF view of the invoice.
Inside OXS.eco: a hybrid sample invoice in the PDF viewer. On the left the attachment bar with the embedded XML (factur-x.xml), on the right the readable PDF view.

Use Check an e-invoice free of charge to send us a ZUGFeRD file by e-mail. We name typical errors in the XML in our reply.

Related topics

E-invoicing mandate overview XRechnung EN 16931 E-invoicing solution Glossary

Process ZUGFeRD invoices automatically

15-minute initial call: we go through how ZUGFeRD files reach you today and where OXS.eco comes in. The demo runs on sample data and shows how OXS.eco receives a ZUGFeRD file, validates it, puts it in front of your team for approval and archives it.

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