What is the difference between ZUGFeRD and Factur-X?

Technically they are the same. ZUGFeRD 2.5.2 corresponds to Factur-X 1.09.2; the German and French names refer to the same format.

ZUGFeRD or XRechnung?

Both are permitted. ZUGFeRD combines a readable PDF with the invoice data; XRechnung is a pure XML format.

Does our existing invoicing software have to be changed?

Usually not. Any required changes are set out beforehand in the statement of work.

Which systems can be connected?

Your own applications, industry-specific software and ERP systems, as long as the invoice data is accessible via a database, export or interface. For SAP, see SAP & ERP.

Where does the component run?

In your environment, as a module of your application or as a separate service alongside it.

What happens when a new ZUGFeRD version is released?

We deliver the version specified in the statement of work, currently 2.5.2. Adapting to a later version can be agreed separately.

€800,000 · 1 January 2027

E-invoices straight from your own software

Your own application will create and read ZUGFeRD and XRechnung: we build the component for it, with source code and a validation report. From 1 January 2027, companies in Germany with total turnover above €800,000 in the previous year must issue invoices to other domestic businesses as e-invoices. The component is integrated into your application and runs in your environment.

Describe your invoicing system

What applies when

As of 3 November 2026

Since 1 January 2025: Companies must be able to receive e-invoices from other businesses.
Until 31 December 2026: Paper and PDF invoices are still permitted when issuing.
From 1 January 2027: Mandatory issuing for companies with total turnover above €800,000 in the previous year.
From 1 January 2028: Mandatory issuing for all companies for invoices to other domestic businesses.

Invoices to private customers are not affected.

Issuing, receiving or both

Issuing
What happens
Your invoice data is turned into a ZUGFeRD or XRechnung file.
When needed
At the latest when your issuing obligation starts
Receiving
What happens
Incoming e-invoices are validated, parsed and imported into your system.
When needed
Since 1 January 2025

Which formats are permitted

Format	Structure
ZUGFeRD / Factur-X	A readable PDF (PDF/A-3) with an embedded XML file. Permitted from version 2.0.1, excluding the MINIMUM and BASIC-WL profiles. Version 2.5.2 is currently in force.
XRechnung	A structured XML format (UBL or CII) with no embedded PDF. Public-sector clients generally require this format.

Both are based on the European standard EN 16931.

Where your invoices are created today

The component starts where your invoice data already is: in your own application, industry-specific software or an ERP without a suitable extension. It reads the data from a database, export or interface and creates the e-invoice from it.

How the result is measured

Every test invoice is validated against EN 16931 and the business rules of the chosen format. Special cases such as credit notes and multiple tax rates are tested individually. We document the result in a validation report, as agreed.

When accounting software is enough, and when it isn’t

If your invoices are created in Lexware, sevdesk or comparable software, its e-invoicing function is usually sufficient. We build the component for invoices that are created in your own or a specialised application and should stay there.

EXAMPLE · IN-HOUSE ORDER MANAGEMENT

What a project can look like

Your input: Anonymised sample invoices with your special cases and an export of the invoice data.
Result: Your application creates ZUGFeRD invoices; every sample invoice is validated.

Illustrative example of a possible project.

Frequently asked questions

What is the difference between ZUGFeRD and Factur-X?: Technically they are the same. ZUGFeRD 2.5.2 corresponds to Factur-X 1.09.2; the German and French names refer to the same format.
ZUGFeRD or XRechnung?: Both are permitted. ZUGFeRD combines a readable PDF with the invoice data; XRechnung is a pure XML format.
Does our existing invoicing software have to be changed?: Usually not. Any required changes are set out beforehand in the statement of work.
Which systems can be connected?: Your own applications, industry-specific software and ERP systems, as long as the invoice data is accessible via a database, export or interface. For SAP, see SAP & ERP.
Where does the component run?: In your environment, as a module of your application or as a separate service alongside it.
What happens when a new ZUGFeRD version is released?: We deliver the version specified in the statement of work, currently 2.5.2. Adapting to a later version can be agreed separately.

Sources: German Federal Ministry of Finance (BMF), FAQ on e-invoicing · FeRD, ZUGFeRD 2.5.2

How scope, testing and handover are handled: How we work →

Which application creates your invoices?

Tell us briefly which system it is. I will get back to you within one business day.

Stephanie Escarciga · +49 15679 281048Mon–Fri, 7 a.m. to 6 p.m. (CET)