ZUGFeRD Invoice Example: Open a Sample and Read the XML

A ZUGFeRD invoice example is a PDF/A-3 file with an embedded XML file that carries the same invoice in the UN/CEFACT Cross Industry Invoice (CII) syntax. To read one, open the PDF for the visible page, then open the embedded factur-x.xml attachment. Under German rules in force since 2025, the XML, not the PDF page, is the e-invoice.

This guide is for anyone who has to handle a ZUGFeRD or Factur-X invoice for the first time: finance teams of foreign companies with German suppliers, developers testing an import, and English-speaking founders in Germany. It shows where official samples come from, how to open each layer, and which lines of the XML matter. For the format itself, read What Is ZUGFeRD?.

Where can you get a real ZUGFeRD sample?

Do not test with a random PDF found online. Use one of these sources:

ZUGFeRD and Factur-X are the same format. FeRD describes ZUGFeRD 2.0 and Factur-X as identical in content, and ZUGFeRD 2.5.2 corresponds to Factur-X 1.09.2. A French Factur-X sample is therefore just as useful as a German one.

What are the three layers of a ZUGFeRD invoice?

FeRD calls the PDF the "visual component" and the embedded XML a copy of the same invoice with identical content. When you open the file, you only ever see one layer at a time:

The attachment name tells you which generation you have:

• factur-x.xml: ZUGFeRD 2.1 and later, profiles MINIMUM to EXTENDED;
• xrechnung.xml: the XRECHNUNG profile;
• zugferd-invoice.xml: ZUGFeRD 2.0;
• ZUGFeRD-invoice.xml: ZUGFeRD 1.0, which is not an e-invoice under German rules.

Why is the XML the part that counts?

Until the end of 2024, the visual part prevailed when the PDF and the data disagreed. With mandatory e-invoicing in Germany, that reversed. The ZUGFeRD FAQ published by FeRD (opens in a new tab) (in German) puts it plainly: the structured part (XML) is leading. It recommends that recipients "visualise, validate and process" the XML and clarify any relevant difference with the issuer.

For a foreign finance team this has one practical consequence. If you approve invoices by looking at the PDF only, you approve the wrong document. A different VAT amount or bank account in the XML does not show up on the page.

How to open a ZUGFeRD invoice example, step by step

1. Open the PDF in your reader and write down the invoice number, date, net amount, VAT and total. Result: you know the visible layer.
2. Open the attachment (paperclip) panel. Many readers list embedded files there. Result: you see a file such as factur-x.xml. If your reader shows no attachments, continue with step 3.
3. Drop the PDF into an extractor. Ours lists every attachment, picks the invoice XML by file name and content, and displays it formatted. Result: the message "E-invoice XML found" with the attachment name.
4. Find ram:GuidelineSpecifiedDocumentContextParameter/ram:ID. This is BT-24, the specification identifier. Result: you know the profile (see the table below).
5. Compare the invoice number, date and amounts from step 1 with the XML. Result: both layers match, or you have found a difference to raise with the supplier.
6. Keep the original file unchanged. If your accounting system accepts XML only, import the extracted XML as well.

The annotated XML: what a ZUGFeRD example contains

This is the core of an invoice in the EN 16931 profile, shortened and with fictitious data:

<rsm:CrossIndustryInvoice
    xmlns:rsm="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100"
    xmlns:ram="urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100"
    xmlns:udt="urn:un:unece:uncefact:data:standard:UnqualifiedDataType:100">
  <rsm:ExchangedDocumentContext>
    <ram:GuidelineSpecifiedDocumentContextParameter>
      <ram:ID>urn:cen.eu:en16931:2017</ram:ID>
    </ram:GuidelineSpecifiedDocumentContextParameter>
  </rsm:ExchangedDocumentContext>
  <rsm:ExchangedDocument>
    <ram:ID>RE-2026-0042</ram:ID>
    <ram:TypeCode>380</ram:TypeCode>
    <ram:IssueDateTime>
      <udt:DateTimeString format="102">20261015</udt:DateTimeString>
    </ram:IssueDateTime>
  </rsm:ExchangedDocument>
  <rsm:SupplyChainTradeTransaction>
    <!-- line items, seller, buyer and delivery omitted -->
    <ram:ApplicableHeaderTradeSettlement>
      <ram:InvoiceCurrencyCode>EUR</ram:InvoiceCurrencyCode>
      <ram:SpecifiedTradeSettlementHeaderMonetarySummation>
        <ram:TaxBasisTotalAmount>1000.00</ram:TaxBasisTotalAmount>
        <ram:TaxTotalAmount currencyID="EUR">190.00</ram:TaxTotalAmount>
        <ram:GrandTotalAmount>1190.00</ram:GrandTotalAmount>
        <ram:DuePayableAmount>1190.00</ram:DuePayableAmount>
      </ram:SpecifiedTradeSettlementHeaderMonetarySummation>
    </ram:ApplicableHeaderTradeSettlement>
  </rsm:SupplyChainTradeTransaction>
</rsm:CrossIndustryInvoice>

Seller (BT-27) and buyer (BT-44) sit under ram:ApplicableHeaderTradeAgreement in ram:SellerTradeParty and ram:BuyerTradeParty. Each invoice line is a ram:IncludedSupplyChainTradeLineItem. A complete invoice explained line by line, in the XRechnung UBL syntax, is in our e-invoice example for Germany.

Which profile is your example, and does it count?

BT-24 decides. The German Federal Ministry of Finance (BMF), as quoted in the FeRD FAQ, accepts ZUGFeRD "from version 2.0.1, excluding the MINIMUM and BASIC-WL profiles" as an e-invoice format.

A root element rsm:CrossIndustryDocument instead of rsm:CrossIndustryInvoice means ZUGFeRD 1.0. Our guide to ZUGFeRD profiles and versions covers each profile in detail.

Common mistakes with ZUGFeRD samples

Extra attachments are allowed. According to the FeRD FAQ, supporting documents may be embedded Base64-encoded in the XML in the EN 16931 and EXTENDED profiles, and attached to the PDF as a further file in all profiles.

How to open and check a ZUGFeRD example with docutools.pro

1. Open the ZUGFeRD XML extractor and click "Choose PDF" or drop the file. The PDF is processed in your browser and does not leave your computer.
2. Read the "Invoice summary" tab: invoice number, date, seller, buyer, VAT IDs, net, VAT and gross amounts, and the line items. Below it, the extractor lists any other attachments in the PDF.
3. Switch to the "XML source" tab to see BT-24 and every other field as written. "Download XML" saves the file and "Copy XML" copies the text.
4. Upload the XML to our ZUGFeRD validator. The file is sent to our server for the check. The KoSIT validation checks the way the KoSIT validator does (configuration 2026-08-31): an EN 16931 profile file is checked against the EN 16931 rules, an XRECHNUNG profile file also against the German BR-DE rules. BASIC and EXTENDED files are rejected because the configuration has no validation scenario for them.
5. Need your own sample? In the ZUGFeRD invoice generator, fill in "Company" and "Items" with fictitious data and choose "ZUGFeRD PDF" under "Generate & download". You get a PDF/A-3 with an embedded factur-x.xml in the EN 16931 profile. The generator runs on our server and needs no account for single invoices.

The extractor handles one PDF at a time for free; several PDFs at once and "Download all as ZIP" are Pro features, and the validator allows two uploads of up to 500 KB per day without an account (see the Pro plan). The extractor does not check PDF/A or business rules. For the full check, follow our guide to validate a ZUGFeRD PDF.

More guides on hybrid invoices are in our ZUGFeRD and Factur-X section.

Sources

• Forum elektronische Rechnung Deutschland (FeRD): ZUGFeRD 2.5.2 information package, 4 August 2026 (opens in a new tab)
• FeRD: ZUGFeRD/Factur-X FAQ (opens in a new tab) (in German; leading XML, profiles, BMF quote)
• FeRD: ZUGFeRD sample invoices (opens in a new tab) (in German)
• FeRD: Technical questions on e-invoicing (opens in a new tab) (in German; ZUGFeRD and Factur-X)

Last reviewed: October 2026

This article is general information, not tax or legal advice.