What is ZUGFeRD?
ZUGFeRD is a hybrid e-invoice format: a human-readable PDF with embedded XML data for automated processing. It is the most practical option for many freelancers and SMBs invoicing German B2B clients.
Profiles such as BASIC, EN 16931 (formerly Comfort), and EXTENDED define how much data is included. For the legal German B2B mandate, EN 16931 conformance is typically required — BASIC alone is usually not enough. Factur-X is the French brand name for the same hybrid approach (PDF/A-3 + XML).
Advantages
- Clients can still open and read the PDF normally
- Accounting systems can extract the embedded XML
- Widely used in the German economy
ZUGFeRD vs XRechnung
XRechnung is pure XML (UBL) — common for public-sector buyers. ZUGFeRD combines PDF and XML and fits most private B2B relationships. Both can satisfy EN 16931 when using the right profile.
Hinweis: Dieser Inhalt dient der Orientierung und ersetzt keine Rechts- oder Steuerberatung. Steuer- und E-Rechnungsregeln können sich ändern — maßgeblich sind die jeweils geltenden Gesetze (z. B. § 19 UStG, § 14 UStG). Im Einzelfall Steuerberater oder Fachanwalt konsultieren.