ZUGFeRD: The Hybrid E-Invoicing Standard, Explained
ZUGFeRD combines two representations of the same invoice: a PDF/A-3 file that people can read and a structured XML data set for electronic processing. Alongside XRechnung, it is one of the established e-invoice formats in Germany. It can be built into existing software without losing the familiar invoice view.
Status: October 2026
What is ZUGFeRD?
ZUGFeRD stands for "Zentraler User Guide des Forums elektronische Rechnung Deutschland" (Central User Guide of the German Electronic Invoice Forum). It is published by the Forum elektronische Rechnung Deutschland (FeRD). In France, the same standard is known as Factur-X.
A ZUGFeRD invoice consists of two parts:
- a readable invoice in PDF/A-3 format
- an XML data set embedded in that PDF file
The XML data set contains the invoice details in machine-readable form. This includes seller and buyer, line items, amounts, taxes, payment terms and bank details. Software can read and process the invoice automatically. For people, the familiar view remains. ZUGFeRD is based on the European standard EN 16931.
Since 1 January 2025, only an invoice in a structured electronic format counts as an e-invoice under Section 14 of the German VAT Act (UStG). A plain PDF does not meet this. This definition is separate from the transition periods. Businesses have had to be able to receive e-invoices since 2025. Transition rules for issuing them apply until the end of 2027.
How does ZUGFeRD differ from XRechnung?
Both formats can meet the requirements for an e-invoice. The difference lies in the presentation:
- Structured invoice data: XML in both
- Visible invoice view: PDF/A-3 in ZUGFeRD, none in XRechnung
- Directly readable for people: ZUGFeRD yes, XRechnung only after the XML is visualised
- Authoritative invoice content: the XML data set in both
A ZUGFeRD invoice can be sent by email, through a portal or via another agreed channel. What makes it an e-invoice is not the PDF view but the XML part.
More on XRechnung in the article XRechnung: What It Is and When You Actually Need It.
The XML part is authoritative
If the details in the PDF and the XML differ, the Federal Ministry of Finance (BMF) treats the XML part as authoritative. For processing, the data set counts, not the PDF.
A technically valid invoice is not automatically correct in substance. Checking, account assignment and approval remain part of the process.
ZUGFeRD in existing software
ZUGFeRD is not ready-made invoicing software. The standard is built into existing ERP, accounting, DMS or custom software. The application continues to create the invoice itself. An additional component adds the e-invoice. It
- maps the existing invoice data to the fields of the chosen profile,
- generates the XML data set according to EN 16931,
- creates the PDF/A-3 file or checks the existing one,
- embeds the XML data set in the PDF file,
- validates the result against schema and business rules,
- hands the invoice over to dispatch, archive or accounting.
Invoice data → mapping → XML generation → PDF/A-3 → embedding → validation → dispatch or archive
The ZUGFeRD profiles
A profile defines how much detail the XML part contains.
- MINIMUM and BASIC WL: header and total data only, no line items
- BASIC: simple invoices with line items
- EN 16931: all details of the European standard
- EXTENDED: additional details beyond the standard
- XRECHNUNG: XML part following the XRechnung rules
According to the BMF, ZUGFeRD invoices from version 2.0.1 meet the requirements for an e-invoice. The MINIMUM and BASIC WL profiles are excluded.
Current status: ZUGFeRD 2.5.2
ZUGFeRD 2.5.2 was published on 4 August 2026 and has applied since 1 September 2026. The version mainly corrects inconsistencies in the EXTENDED profile. It is based on UN/CEFACT CII D22B and is backward compatible with D16B. Updated XSD and Schematron files are available for validation.
FeRD has announced a further version for autumn 2026. It is expected to include gross invoices and functions from the revised EN 16931.
What happens when a ZUGFeRD invoice is received?
ZUGFeRD file → extract XML → validate → read data → check and approve → hand over to accounting or ERP → archive
In SAP or another ERP system, the XML part supplies the details for accounts payable. These include, for example, invoice number and date, purchase order reference, line items, tax amounts and payment terms. Retyping from the PDF is no longer needed.
How long must ZUGFeRD invoices be retained?
Under Section 14b UStG, invoices must be retained for eight years. This also applies to electronic invoices. According to the BMF, at least the structured part of an e-invoice must be preserved in its original form. For ZUGFeRD, that is the embedded XML data set. An archive that stores only the PDF without the XML does not meet this.
Seovantis delivers the generation and reading of ZUGFeRD invoices as a package for existing software: E-invoicing in your existing software
Sources
- Federal Ministry of Finance: Questions and answers on the introduction of mandatory e-invoicing (opens in a new tab)
- Federal Ministry of Finance: BMF letter of 15 October 2025 on e-invoicing (opens in a new tab)
- Forum elektronische Rechnung Deutschland (FeRD): ZUGFeRD 2.5.2 (opens in a new tab)
- Sections 14 (opens in a new tab) and 14b (opens in a new tab) of the German VAT Act (UStG)
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