What is ZUGFeRD?
What is ZUGFeRD? It is a hybrid invoice format combining a PDF with an embedded XML file. People read the PDF, software reads the data.
By Vincent Rosenkranz, Sales & Marketing Manager at BESITEC · Updated 9 Nov 2026
In short. A German standard from the Forum elektronische Rechnung Deutschland, FeRD. Technically identical to the French Factur-X. From the EN 16931 profile up, the file counts as an e-invoice.
What is ZUGFeRD made of?
PDF/A-3
The invoice as you know it. Printable, archivable and readable without extra software.
Embedded XML
The invoice data in CII syntax. Software posts it automatically.
Legally, the XML data prevails. If the PDF and the XML differ, the data part applies.
Specification and versions are published by the Forum elektronische Rechnung Deutschland.
Profiles and what counts as an e-invoice
| Profile | Content | E-invoice in DE |
|---|---|---|
MINIMUM | Header data only | No |
BASIC WL | Header data, no line items | No |
BASIC | With line items, simplified | Yes |
EN 16931 | Full standard, formerly COMFORT | Yes |
EXTENDED | Standard plus industry fields | Yes |
XRECHNUNG | XRechnung rules inside the PDF | Yes |
For the German B2B mandate, use the EN 16931 profile or higher. Every recipient can then process the file properly.
What is ZUGFeRD best suited for?
- Mixed recipients Customers with and without e-invoicing software receive the same file
- Familiar process Sent by email as before, now with data inside the PDF
- Public sector Accepted if the profile fits. Many portals still prefer pure XML
At high volumes with fully automated processing, pure XML is often leaner. Both can be sent via Peppol.
ZUGFeRD FAQ
Is a normal PDF an e-invoice?
No. Without embedded structured data, a PDF has only been an other invoice in German B2B since 2025.
What is the difference to Factur-X?
Since version 2.1, none. It is the same format under two names.
Which version applies?
FeRD publishes the versions. The profile matters more than the number. From EN 16931 up, the file is an e-invoice.
Can my ERP create this format?
Many ERP systems can. Where not, BESITEC creates the file from your existing invoice data.
More terms in the glossary
Not sure which format your customers need?
In 30 minutes, Vincent Rosenkranz, Sales & Marketing Manager, clarifies which format and route fit your business.
