# 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.

> **What is inside a ZUGFeRD / Factur-X invoice**
>
> 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.

## 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

- [Convert invoice](/en/pdf-to-zugferd?source=resource)
- [Validate XML](/en/zugferd-validator?source=resource)
- [Developer API](/en/developer-api?source=resource)

## 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

> **Five profiles, one line that matters**
>
> 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.

## ZUGFeRD Versions

| Version | Release | Standard | Status |
| --- | --- | --- | --- |
| ZUGFeRD 2.5.2 | 2026-08-04 | Factur-X 1.09.2 | Current |
| ZUGFeRD 2.3 | 2023 | Factur-X 1.0.6 | Legacy |
| ZUGFeRD 2.2 | 2022 | Factur-X 1.0.5 | Legacy |
| ZUGFeRD 1.0 | 2014 | German standard | Deprecated |

## PDF Component

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

## XML Component

- Structured data
- Machine-readable
- Automated processing

## Resources & Links

- [PDF to ZUGFeRD](/pdf-to-zugferd): People can read the PDF layer, while invoice software can process the embedded XML.
- [Official ZUGFeRD Website](https://www.ferd-net.de/publikationen-produkte/publikationen/detailseite/zugferd-252-english)
- [ZUGFeRD Profiles](/resources/zugferd/profiles)
- [CII Cross Industry Invoice](/resources/compliance/cii-cross-industry-invoice)
- [DIN EN 16931-1 Standard](/resources/compliance/din-en-16931-1-standard)