ZUGFeRD E-Invoice Format: Complete Guide for German Businesses (2026)

What Is ZUGFeRD?

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is Germany's national e-invoicing standard.

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is Germany's national e-invoicing standard. It is a hybrid format that embeds machine-readable XML data inside a human-readable PDF document. This dual-layer approach means recipients can view the invoice as a normal PDF while their accounting software automatically extracts the structured data — no manual data entry required.

ZUGFeRD was developed by the Forum elektronische Rechnung Deutschland (FeRD) under the umbrella of the AWV (Arbeitsgemeinschaft für wirtschaftliche Verwaltung). The format is based on the European standard EN 16931 and is fully compatible with the EU's Directive 2014/55/EU on electronic invoicing in public procurement.

ZUGFeRD vs XRechnung: What's the Difference?

German businesses often encounter two e-invoicing formats: ZUGFeRD and XRechnung.

German businesses often encounter two e-invoicing formats: ZUGFeRD and XRechnung. While both comply with EN 16931, they serve different purposes:

• ZUGFeRD is a hybrid PDF/XML format designed primarily for B2B transactions. The PDF component makes it accessible to businesses of all sizes — even those without specialized e-invoicing software.
• XRechnung is a pure XML format required for B2G (business-to-government) invoicing in Germany. It contains no visual component — only structured data that government procurement systems process automatically.

Since ZUGFeRD 2.1, the format includes an XRechnung-compatible profile (called "XRechnung" or "XRECHNUNG"), which means a single ZUGFeRD file can satisfy both B2B and B2G requirements when the correct profile is used.

ZUGFeRD Versions and Profiles

ZUGFeRD has evolved through several versions, each adding capabilities:

ZUGFeRD has evolved through several versions, each adding capabilities:

ZUGFeRD 1.0 (2014)

The original version with three profiles: Basic, Comfort, and Extended. It established the hybrid PDF/XML concept but was not yet aligned with the European EN 16931 standard.

ZUGFeRD 2.0 / Factur-X (2019)

A major revision that aligned with EN 16931 and harmonized with the French Factur-X standard. ZUGFeRD 2.0 and Factur-X are technically identical formats — a ZUGFeRD 2.0 invoice is valid in France and vice versa.

ZUGFeRD 2.1 and 2.2 (2020-2024)

Added the XRechnung profile for B2G compliance and refined the existing profiles. The current profiles are:

• Minimum — basic invoice reference only (for booking purposes)
• Basic WL (Without Lines) — summary-level invoice data without line items
• Basic — includes line items, suitable for most B2B scenarios
• EN 16931 (Comfort) — full EN 16931 compliance, recommended for cross-border EU trade
• Extended — additional fields for complex business scenarios (e.g., detailed payment terms, delivery information)
• XRechnung — pure XML output compatible with German government e-procurement systems

Germany's B2B E-Invoice Obligation (2025)

Starting January 1, 2025, all German businesses must be able to receive e-invoices in structured formats (ZUGFeRD or XRechnung).

Starting January 1, 2025, all German businesses must be able to receive e-invoices in structured formats (ZUGFeRD or XRechnung). The obligation to send e-invoices is being phased in:

• 2025: All businesses must accept e-invoices. Sending remains voluntary for most.
• 2027: Businesses with turnover above €800,000 must send e-invoices.
• 2028: All businesses must send e-invoices for domestic B2B transactions.

For a complete timeline, see our Germany E-Invoice Obligation 2025 guide.

How to Create ZUGFeRD Invoices

Creating ZUGFeRD-compliant invoices requires software that can generate the hybrid PDF/A-3 file with embedded XML.

Creating ZUGFeRD-compliant invoices requires software that can generate the hybrid PDF/A-3 file with embedded XML. Here is the typical process:

1. Create your invoice in your invoicing software with all mandatory fields: seller and buyer details, tax numbers (Steuernummer or USt-IdNr.), line items with net amounts, VAT rates, and totals.
2. Select the ZUGFeRD profile appropriate for your use case. For most B2B transactions, "Basic" or "EN 16931" is sufficient. For government invoices, select the "XRechnung" profile.
3. Export as ZUGFeRD. Your software generates a PDF/A-3 file with the factur-x.xml attachment containing the structured invoice data.
4. Send to your client. The recipient can view the PDF normally or import the XML into their accounting system automatically.

Required Fields for ZUGFeRD Invoices

Under German tax law (§14 UStG) and the EN 16931 standard, a ZUGFeRD invoice must include:

Under German tax law (§14 UStG) and the EN 16931 standard, a ZUGFeRD invoice must include:

• Full name and address of seller and buyer
• Tax number (Steuernummer) or VAT ID (USt-IdNr.) of the seller
• Invoice date and unique invoice number
• Description of goods or services delivered
• Quantity, unit price, and net amount per line item
• Applicable VAT rate(s) and VAT amount(s)
• Total net amount, total VAT, and gross amount
• Payment terms and bank details (IBAN, BIC)
• Delivery date or service period

For businesses using the Kleinunternehmerregelung (small business VAT exemption), invoices must include a note stating that no VAT is charged under §19 UStG.

ZUGFeRD for Cross-Border EU Trade

Because ZUGFeRD 2. x is based on EN 16931 and is technically identical to France's Factur-X, it works seamlessly for cross-border B2B transactions within the EU.

Because ZUGFeRD 2.x is based on EN 16931 and is technically identical to France's Factur-X, it works seamlessly for cross-border B2B transactions within the EU. Italian businesses using SDI, Romanian businesses on e-Factura, and Hungarian businesses reporting through NAV RTIR can all process the XML component of a ZUGFeRD invoice.

For businesses invoicing across the EU, using the "EN 16931" profile ensures maximum interoperability. Combined with Peppol network delivery, ZUGFeRD becomes a powerful tool for pan-European compliance.

Software That Supports ZUGFeRD

Most modern German accounting and invoicing tools support ZUGFeRD, including DATEV, lexoffice, sevDesk, SumUp, and Invoicemonk.

Most modern German accounting and invoicing tools support ZUGFeRD, including DATEV, lexoffice, sevDesk, SumUp, and Invoicemonk. When evaluating software, check for:

• Support for ZUGFeRD 2.1+ with all relevant profiles
• Automatic VAT calculation and validation
• PDF/A-3 generation with embedded XML
• XRechnung profile for B2G invoicing
• Integration with ELSTER for tax reporting

Invoicemonk generates tax-compliant invoices with all mandatory German fields, making ZUGFeRD compliance straightforward for freelancers and small businesses.

Common ZUGFeRD Mistakes to Avoid

Common ZUGFeRD Mistakes to Avoid includes: Using ZUGFeRD 1. 0 — Version 1.

• Using ZUGFeRD 1.0 — Version 1.0 is outdated and does not comply with EN 16931. Always use version 2.1 or later.
• Wrong profile for B2G — Government agencies require the XRechnung profile, not Basic or Comfort.
• Missing Leitweg-ID — B2G invoices require a Leitweg-ID (routing ID) to identify the recipient government entity.
• PDF/A non-compliance — The PDF must conform to PDF/A-3 (not regular PDF). Using regular PDF breaks the hybrid format.
• Inconsistent data — The XML data must match what's displayed in the PDF. Any discrepancy can lead to invoice rejection.