ZUGFeRD & Factur-X

ZUGFeRD is a hybrid invoice format: a PDF/A-3 file that shows a normal invoice layout and additionally carries an embedded structured XML file in the UN/CEFACT CII syntax. People read the PDF, accounting systems process the XML. The standard is developed by FeRD, the German Forum for Electronic Invoicing. Since version 2, ZUGFeRD has been technically identical to the French Factur-X.

The profile is what matters. The EN 16931 (formerly COMFORT), EXTENDED and XRECHNUNG profiles meet the European standard and therefore count as e-invoices under § 14 UStG. The MINIMUM and BASIC WL profiles, by contrast, do not contain every mandatory detail and are not sufficient for the B2B mandate. Legally, the data in the XML is authoritative; if the PDF differs, the structured part prevails. That is why it pays to check the embedded file before sending and after receiving an invoice.

In this category we explain the differences between profiles and versions, show how to read the XML out of a ZUGFeRD PDF, and discuss when a pure XRechnung is the better choice. The ZUGFeRD extractor pulls the embedded XML out of the PDF right in your browser, the XRechnung viewer renders it as a readable invoice, and the e-invoice generator creates hybrid invoices in the EN 16931 profile.