E-Invoicing Formats
ZUGFeRD vs. Factur-X
ZUGFeRD and Factur-X are technically almost identical — but differ in origin, versioning and geographic adoption. Here is what really lies behind both names.
| Criterion | ZUGFeRD | Factur-X |
|---|---|---|
| Origin / custodian | Germany (Forum Elektronische Rechnung Deutschland, FeRD) | France (FNFE-MPE) — bilateral project with FeRD |
| Technical basis | PDF/A-3 + UN/CEFACT CII (Cross Industry Invoice) | Identical: PDF/A-3 + CII — same specification |
| Current version (2024) | ZUGFeRD 2.3 | Factur-X 1.0.07 (corresponds to ZUGFeRD 2.3) |
| Profiles | MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED, XRECHNUNG | MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED |
| Filename in PDF (required) | zugferd-invoice.xml | factur-x.xml |
| Cross-compatibility | ZUGFeRD 2.x files can be read as Factur-X | Factur-X files are ZUGFeRD-compatible (same XML schema) |
| Primary market | Germany, Austria, Switzerland (DACH) | France, EU-wide; increasingly accepted in Germany |
| Legal requirement from 2025 | Qualifies as structured e-invoice per § 14 UStG (from BASIC) | Also qualifies — technically identical to ZUGFeRD |
| Awareness in Germany | Very high | Medium; growing through EU harmonisation |
Verdict
ZUGFeRD and Factur-X are essentially the same format — different names for the same XML schema. Those invoicing within Germany choose ZUGFeRD; those working cross-border (especially with France) will find the same technology under the Factur-X name. Both formats fulfil the German e-invoicing requirement from 2025, starting at the BASIC profile.
Related comparisons
XRechnung vs. ZUGFeRDXRechnung and ZUGFeRD are Germany's two dominant e-invoicing standards. This comparison shows which format suits which use case.UBL vs. UN/CEFACT CIIXRechnung supports two XML syntaxes: OASIS UBL 2.1 and UN/CEFACT CII D16B. Both comply with EN 16931 — but they differ significantly in structure, adoption and tooling.E-Invoice vs. Paper InvoiceThe paper invoice is on its way out in Germany — at least for B2B. An objective comparison of costs, legal certainty and process efficiency.