ZUGFeRD

What is ZUGFeRD?

ZUGFeRD stands for Zentraler User Guide des Forums elektronische Rechnung Deutschland. It is a hybrid e-invoice format: a PDF/A-3 file that people can read, with the same invoice data embedded as XML for software to process. The XML follows the CII syntax (Cross Industry Invoice). Current ZUGFeRD versions are technically identical to the French format Factur-X. The standard is maintained by FeRD, the Forum elektronische Rechnung Deutschland.

What is XRechnung?

XRechnung is the German implementation of the European e-invoicing standard EN 16931. It is pure XML, without a PDF: software reads the data and displays it. XRechnung is used for invoicing German public authorities. Suppliers to the federal government have had to send e-invoices since November 2020, and XRechnung is the standard format for that.

How the formats differ

ZUGFeRD

• Hybrid: one file with a readable PDF and machine-readable XML.

• Profiles: MINIMUM, BASIC WL, BASIC, EN 16931 (formerly COMFORT), EXTENDED and XRECHNUNG. The profile determines how much invoice data the XML contains. In version 1.x, the EN 16931 profile was called COMFORT.

• Readable without special software: the recipient can open the invoice as a normal PDF.

XRechnung

• Pure XML: there is no visual part; the recipient's software shows the invoice.

• EN 16931: follows the European standard, with extra German business rules.

• Public sector: the format for invoices to German public authorities.

E-invoicing between businesses in Germany

• Since 1 January 2025: every business in Germany must be able to receive e-invoices.

• From 1 January 2027: businesses with more than €800,000 turnover in the previous year must issue e-invoices.

• From 1 January 2028: the obligation to issue e-invoices applies to all businesses.

• Which formats count: ZUGFeRD 2.x from profile EN 16931 upwards, and XRechnung. A plain PDF does not count as an e-invoice.

Our experience

We have implemented ZUGFeRD invoices for clients, and built XRechnung into a business process system so that it can invoice government clients.

Which format to use

For invoices to German public authorities, you use XRechnung. Between businesses, ZUGFeRD is often the easier choice: the recipient gets a PDF they can read, and their software reads the XML. Both formats are based on EN 16931, so software that creates invoices can usually produce both from the same data. If your software creates invoices, check before 2027 which format your customers expect.