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ZUGFeRD Format: Hybrid E-Invoice PDF/A-3 Standard

ZUGFeRD combines a readable PDF/A-3 invoice with embedded CII XML. The profile and recipient rules determine acceptance.

What is ZUGFeRD?

ZUGFeRD (Central User Guide of the Forum for Electronic Invoicing Germany) is a hybrid format for electronic invoices. It combines a visually readable PDF/A-3 document with structured XML data embedded in the PDF.

Advantage:

People can read the PDF layer, while invoice software can process the embedded XML.

Interactive anatomy

One PDF/A-3 file, five layers. Click or tap a layer, or switch the profile, to see what each part holds and which check catches its errors.

ReviewveraPDFXSD + Schematron

Embedded profile

5XSD + Schematron
file
factur-x.xml
syntax
UN/CEFACT CII
BT-24
urn:cen.eu:en16931:2017

What it holds

The invoice data in UN/CEFACT CII syntax. Its specification identifier (BT-24) names the profile. Older files: zugferd-invoice.xml (ZUGFeRD 2.0), ZUGFeRD-invoice.xml (ZUGFeRD 1.0).

What goes wrong

Schema errors, broken business rules such as totals that do not add up, or a profile that differs from the XMP metadata.

What catches it

The XSD and Schematron of the selected profile. The XRECHNUNG profile must also pass the XRechnung rules of the KoSIT validator.

A ZUGFeRD or Factur-X invoice is one PDF/A-3 file (ISO 19005-3) with five parts: the visible invoice page; embedded fonts and an OutputIntent colour profile; XMP metadata with the PDF/A extension schema and the properties fx:DocumentType (INVOICE), fx:DocumentFileName, fx:Version and fx:ConformanceLevel; an /AF associated-file entry whose AFRelationship is Data for MINIMUM and BASIC WL and Data, Source or Alternative from BASIC up; and the embedded CII XML, named factur-x.xml, or xrechnung.xml in the XRECHNUNG profile. A PDF/A validator such as veraPDF checks the container, the profile’s XSD and Schematron check the XML, and only a review compares the visible page with the XML. Sources: ISO 19005-3 (PDF/A-3), FeRD / FNFE-MPE Factur-X and ZUGFeRD specifications, veraPDF. Status: October 2026.

Key Features

  • Hybrid PDF/A-3 with embedded XML data
  • Human-readable and machine-processable
  • EN 16931 profile available
  • Factur-X compatibility
  • Various conformance levels
  • Archive-ready PDF/A-3 container

Quick actions

Convert invoiceValidate XMLDeveloper API

ZUGFeRD Profiles

MINIMUM

Profile

Accounting data only Use case: Processing aid; not a German structured e-invoice

BASIC WL

Profile

Header data without line items Use case: Processing aid; not a German structured e-invoice

BASIC

Profile

EN 16931 subset with line items Use case: Invoices that fit the BASIC profile

EN16931

Profile

EN 16931 semantic model Use case: Invoices that require this profile

EXTENDED

Profile

Additional data beyond EN 16931 Use case: Cases that require the EXTENDED profile

Interactive profile ladder

Each step adds data to the embedded XML. Select a profile to see what it contains and whether it counts as an e-invoice.

Germany: e-invoice from here

German reference profile

COMFORTAdds: Full EN 16931

urn:cen.eu:en16931:2017

What it contains
The complete EN 16931 data set: lines, VAT, allowances and charges, payment data and references.
Typical use
The common choice when a recipient expects EN 16931 data.
Germany
E-invoiceCounts as an e-invoice under § 14 UStG.
France
Reform profileOne of the French reform profiles.
ZUGFeRD / Factur-X profiles from least to most data: MINIMUM (header and totals only), BASIC WL (adds the VAT breakdown, addresses and payment details, still no line items), BASIC (adds line items; an EN 16931-compliant subset), EN 16931, also called COMFORT (the full EN 16931 data set), and EXTENDED (adds data beyond EN 16931). ZUGFeRD also defines XRECHNUNG: EN 16931 data under the German XRechnung rules, embedded as xrechnung.xml. In Germany, BASIC and above count as e-invoices; MINIMUM and BASIC WL do not. The French reform profiles are EN 16931 and EXTENDED-CTC-FR. Sources: FeRD / FNFE-MPE ZUGFeRD and Factur-X specifications, BMF e-invoice FAQ, French e-invoicing reform. Status: October 2026. Not legal advice.

ZUGFeRD Versions

VersionReleaseStandardStatus
ZUGFeRD 2.5.22026-08-04Factur-X 1.09.2Current
ZUGFeRD 2.32023Factur-X 1.0.6Legacy
ZUGFeRD 2.22022Factur-X 1.0.5Legacy
ZUGFeRD 1.02014German standardDeprecated

PDF Component

  • PDF/A-3 Format
  • Long-term archiving
  • Visual representation

XML Component

  • Structured data
  • Machine-readable
  • Automated processing

Resources & Links

PDF to ZUGFeRD

People can read the PDF layer, while invoice software can process the embedded XML.

Official ZUGFeRD Website
ZUGFeRD Profiles
CII Cross Industry Invoice
DIN EN 16931-1 Standard

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