Standard
ZUGFeRD Profile
Definition
ZUGFeRD defines several conformity profiles with different functional scope: MINIMUM (basic data only, not tax-complete), BASIC WL (document data without line items), BASIC, EN 16931 (fully EN 16931-compliant), and EXTENDED (with additional national extensions). For processing by public bodies in Germany, at least the EN 16931 profile is required.
Background & context
ZUGFeRD (and the identical Factur-X) is not a monolithic standard but offers graduated profiles that determine how many and which data fields the embedded XML file contains. MINIMUM contains only rudimentary booking aids (e.g. total amounts) and is not a complete invoice in the VAT sense. BASIC WL (without lines) carries document data but no invoice line items. BASIC includes line item data to a limited extent. The EN 16931 profile (also called COMFORT) is fully compliant with the European standard and thus the decisive profile for legally valid e-invoices — both in B2B under the Growth Opportunities Act and generally towards authorities. EXTENDED goes beyond EN 16931 and allows additional, often industry-specific fields, while remaining backward-compatible. The respective profile is identified in the XML via the GuidelineSpecifiedDocumentContextParameter ID. The rule for profile choice is: as simple as possible, but at least EN 16931 as soon as the invoice must be valid for tax purposes or towards third parties.
In practice — a worked example
A company inadvertently produces ZUGFeRD invoices in the BASIC WL profile because its software has this preset as the default. Since BASIC WL provides no line item data and no full EN 16931 compliance, the invoices are rejected by the business customer as a non-compliant e-invoice. The solution: change the profile to EN 16931 in the export settings, so that all mandatory fields (lines, tax breakdown, totals) are included and the invoice can be processed as a valid e-invoice.
Common mistakes
- •MINIMUM and BASIC WL are NOT EN 16931-compliant and do not suffice as a legally valid e-invoice.
- •EXTENDED fields are not understood by every recipient system — when in doubt, stay with the EN 16931 profile.
Frequently asked questions
Which ZUGFeRD profile do I need?
For legally valid B2B e-invoices and for authorities, at least the EN 16931 profile. MINIMUM and BASIC WL are not sufficient.
What is the difference between BASIC and EN 16931?
BASIC offers only limited line item data, whereas the EN 16931 (COMFORT) profile is fully compliant with the European standard and contains all mandatory fields of a core invoice.