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ZUGFeRD overview: PDF your client can read, XML their ERP can import
ZUGFeRD is Germany’s most common hybrid e-invoice format. You send one file: a normal-looking PDF with structured invoice data embedded inside.
What is ZUGFeRD?
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) packages a human-readable PDF and a machine-readable XML file together. Accounting systems extract the XML; your client can still open the PDF in any viewer.
Factur-X is the French branding for the same hybrid idea (PDF/A-3 + XML). Technically similar transport, same EN 16931 conformance question at the profile level.
Profiles matter
Version (2.3, 2.4, 2.5) and profile (BASIC, EN 16931, EXTENDED) are separate choices.
- BASIC: reduced data set — fine for simple workflows, usually not enough for the legal German B2B mandate
- EN 16931 (formerly “Comfort”): full EU core invoice — typical target for compliance
- EXTENDED: additional industry fields where agreed with the buyer
ZUGFeRD vs XRechnung vs PDF
| Format | Readable PDF | Typical use |
|---|---|---|
| Plain PDF | Yes | Not an e-invoice |
| ZUGFeRD | Yes | Private B2B in Germany |
| XRechnung | No (XML only) | Public sector, some enterprises |
More detail in German
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.