What Is ZUGFeRD? The Hybrid PDF E-Invoice Explained

ZUGFeRD is a German e-invoice format that combines a PDF/A-3 document with an embedded XML file in UN/CEFACT CII syntax. People read the PDF; accounting software processes the XML. From version 2.0.1, ZUGFeRD counts as an e-invoice under § 14 of the German VAT Act (UStG), except in the MINIMUM and BASIC WL profiles. The current release is 2.5.2 from August 2026.

Last reviewed: September 2026. This article is general information, not tax advice.

What is ZUGFeRD?

ZUGFeRD stands for "Zentraler User Guide des Forums elektronische Rechnung Deutschland". It is published by the Forum elektronische Rechnung Deutschland (FeRD) (opens in a new tab), a platform of public administration, business and industry associations founded under the umbrella of the AWV (Arbeitsgemeinschaft für wirtschaftliche Verwaltung). Its technical basis is the European standard EN 16931, the UN/CEFACT Cross Industry Invoice (CII) syntax and the archiving standard ISO 19005-3, better known as PDF/A-3.

What sets it apart is the hybrid design. A single file holds two versions of the same invoice: a printable PDF (the image part) and an XML file with the same data, organised by the business terms (BT) of EN 16931. A recipient without e-invoicing software opens the file in any PDF reader. A recipient with such software imports the XML and books the invoice without retyping anything. Since version 2.0, ZUGFeRD has been technically aligned with the French Factur-X format.

How is a ZUGFeRD file built?

PDF/A-3 is the first PDF/A level that allows files of any type to be embedded. ZUGFeRD uses this to carry the invoice XML and defines fixed building blocks so that software recognises it:

In ZUGFeRD 2.0 the embedded file was called zugferd-invoice.xml. From version 2.1, the name for the profiles MINIMUM to EXTENDED is factur-x.xml.

Inside the XML, the profile is stated in BT-24 (Specification identifier), in CII at rsm:ExchangedDocumentContext/ram:GuidelineSpecifiedDocumentContextParameter/ram:ID; for EN 16931 the value is urn:cen.eu:en16931:2017. XMP metadata and BT-24 must name the same profile.

Which part counts: the PDF or the XML?

The German Finance Ministry (BMF) letter of 15 October 2025 (opens in a new tab) is clear on this. In a hybrid format, the structured data is the leading part. If the PDF and the XML differ, the XML prevails. Input VAT can only be deducted on the basis of the structured part.

If the image part shows different invoice details, such as a different VAT amount, it may count as a second invoice under section 14c.1 (4a) of the VAT Application Decree (UStAE), with the risk of owing incorrectly shown VAT under § 14c UStG. Minor technical differences, such as rounding, are not challenged. For checking incoming invoices, this means the XML is what you need to inspect, not the PDF.

What ZUGFeRD profiles are there?

ZUGFeRD 2.x defines six profiles. They differ in how much data the XML contains, and not every profile meets the requirements for an e-invoice.

The classification comes from the BMF letter. MINIMUM and BASIC WL lack some VAT-mandatory details and serve mainly as a booking aid.

Which profile should you use?

• EN 16931 is the usual choice for domestic B2B invoices. It covers all mandatory fields and common invoice-receipt software supports it.
• BASIC is enough for simple invoices but has fewer fields, for example for line-level discounts.
• EXTENDED only makes sense if your customer needs data that EN 16931 does not provide.
• XRECHNUNG fits when the recipient requires an XRechnung, typically a public authority. The KoSIT rules then apply too, for example BR-DE-15 for the buyer reference in BT-10.

Which ZUGFeRD version is current?

The current release is ZUGFeRD 2.5.2, published on 4 August 2026. It corresponds to Factur-X 1.09.2 and mainly fixes inconsistencies in version 2.5 (10 June 2026, Factur-X 1.09). FeRD expects the next version in autumn 2026, including support for gross-price invoices.

German VAT law does not require a specific 2.x version; an EN 16931 profile invoice made with ZUGFeRD 2.2 is still a valid e-invoice. However, FeRD releases new versions in step with the twice-yearly update of the EN 16931 code lists, so outdated software may use codes that a current validator rejects. ZUGFeRD 1.0 invoices are legally "other invoices", which only works while the transition rules apply.

Is ZUGFeRD mandatory?

No. The law prescribes properties, not a format. Under § 14 (1) UStG, an e-invoice is issued, transmitted and received in a structured electronic format that complies with EN 16931 (or an agreed format such as EDI that allows correct and complete extraction). ZUGFeRD from 2.0.1 qualifies, as do XRechnung and other EN 16931 formats. According to the BMF, which permitted format is used is for the contracting parties to decide.

What is mandatory is the e-invoice itself, for supplies between businesses established in Germany:

Permanent exemptions cover small-amount invoices (Kleinbetragsrechnungen) up to €250, travel tickets and invoices from small businesses under the Kleinunternehmer scheme. Our guide to Germany's e-invoicing mandate covers the details and special cases.

Suppliers may send you ZUGFeRD e-invoices without your consent, and you must keep the XML even if you only look at the PDF.

Can you send ZUGFeRD to public authorities?

Only with restrictions. For the German federal administration, XRechnung is the default; other standards are allowed if they comply with EN 16931, the federal e-invoicing regulation (E-RechV) and the platform's terms. The federal e-invoicing FAQ (opens in a new tab) explicitly names ZUGFeRD 2.2.0 in the XRECHNUNG profile, with one important limitation: it is accepted only as a pure XML file without a visual part.

So in practice you do not upload the ZUGFeRD PDF but the embedded xrechnung.xml. The federal receiving platform is the OZG-RE; the former ZRE platform was merged into it on 19 September 2025. BT-10 (ram:BuyerReference) must contain the Leitweg-ID, the routing ID of the contracting authority. German states and municipalities run their own portals with their own rules, so ask the invoicing office if in doubt. How XRechnung itself is structured is explained in our guide What is XRechnung?.

How do you open and read a ZUGFeRD invoice?

Any PDF reader shows the image part. The XML is usually only visible in the attachments panel, often behind a paperclip icon, and then as raw source text. Two steps make it readable:

1. Load the PDF into our tool to extract XML from PDF files. It shows the embedded file name, further attachments and a summary with invoice number, date, parties, VAT IDs, amounts and line items. Processing happens in your browser; the file never leaves your computer.
2. Open the extracted XML in the XRechnung viewer. It renders CII and UBL as a readable invoice and checks it against the official KoSIT rules. Messages prefixed BR-DE apply only to the XRECHNUNG profile; for EN 16931 or EXTENDED, the EN 16931 rules count.

For a complete check of PDF/A-3, metadata and XML, see our guide on how to validate a ZUGFeRD PDF.

How do you create a ZUGFeRD invoice?

Printing a PDF and attaching an XML file by hand gives you neither PDF/A-3 nor the required metadata. There are three common routes:

• Invoicing software with ZUGFeRD export. Check the version (at least 2.0.1) and the profile (EN 16931 or higher) in the settings.
• Our online generator, which lets you create an e-invoice without installing anything. It produces a PDF/A-3 with an embedded factur-x.xml, or alternatively an XRechnung in UBL syntax.
• Software libraries for developers, such as the open-source Mustang project (Java), which creates, reads and validates ZUGFeRD files.

All VAT-mandatory details under § 14 (4) UStG must be in the XML; a reference to an attachment is not enough. Supporting documents such as timesheets may be added, as explained in our article on XRechnung attachments. Run through the mandatory details before sending with our German invoice requirements checker.

How should ZUGFeRD invoices be archived?

Under the German GoBD bookkeeping rules (BMF letter of 28 November 2019, last amended on 14 July 2025), keeping the structured part of an e-invoice is sufficient. The PDF part must also be kept only if it contains additional or different tax-relevant information, such as booking notes. The XML must never be lost through a format conversion, for example to TIFF.

The retention period for invoices is eight years (§ 14b UStG, § 147 (3) of the German Fiscal Code, AO), starting at the end of the calendar year. The simplest approach is to keep the complete ZUGFeRD file unchanged, exactly as received, which preserves both parts. See our guide to e-invoice archiving in Germany for system requirements.

ZUGFeRD and Factur-X: what is the difference?

Factur-X is the French name for the same standard, maintained by FeRD together with the French forum FNFE-MPE. Versions run in parallel (ZUGFeRD 2.5.2 = Factur-X 1.09.2), and the embedded file is called factur-x.xml in both. Differences lie mainly in national use, such as the German XRECHNUNG profile. See ZUGFeRD vs. Factur-X.

XRechnung or ZUGFeRD?

Both formats comply with EN 16931. XRechnung is a pure XML file in UBL or CII with additional German rules and no image part; it is the standard for invoices to public authorities. ZUGFeRD bundles XML and PDF in one file and is common in B2B because recipients without e-invoicing software can still read the invoice. For a full side-by-side comparison, see XRechnung vs. ZUGFeRD.

More articles on profiles, validation and day-to-day use are collected in the ZUGFeRD category.