Reference
Markdown exportZUGFeRD
Hybrid e-invoice format: a human-readable PDF with embedded XML.
Definition
Hybrid e-invoice format: a human-readable PDF with embedded XML.
Why this term matters
ZUGFeRD’s hybrid PDF/A-3 format is the lowest-disruption path for German B2B teams that still owe a human-readable PDF but also need EN 16931-conformant XML. The ZUGFeRD 2.x EN 16931 profile is XRechnung-equivalent for B2G when wrapped with the right CustomizationID, so a single document can satisfy both audiences.
Explanation
Often used for B2B workflows and archiving, while keeping structured data for automation.
Closely related to Factur-X (France).
Common mistakes
Use these points as the practical checks for this section.
- Using ZUGFeRD 1.0 (deprecated COMFORT/EXTENDED) for new integrations — current spec is 2.3.x aligned with Factur-X 1.0.07.
- Forgetting the AFRelationship attribute on the embedded XML (must be "Data" for Factur-X 1.0+, "Alternative" for older readers).
- Embedding XML with the wrong filename — the file must be named factur-x.xml (or zugferd-invoice.xml for legacy 2.0/2.1) at the PDF root.
- Treating the MINIMUM or BASIC WL profile as EN 16931-conformant — only BASIC, EN 16931, and EXTENDED profiles satisfy the EN 16931 conformance claim.
Frequently asked questions
Is ZUGFeRD valid for German B2G submissions?
Only the EN 16931 and EXTENDED profiles of ZUGFeRD 2.x can be used for B2G when sent with the XRechnung CustomizationID. Most federal portals prefer pure XML (no PDF wrapper), so ZUGFeRD is more common in B2B than B2G.
What is the difference between ZUGFeRD and Factur-X?
They are technically aligned: ZUGFeRD 2.x and Factur-X 1.0+ share the same CII XML schema and PDF/A-3 container. The names reflect the German (FeRD) and French (FNFE-MPE) governance — implementations that follow Factur-X 1.0.07 are interchangeable with ZUGFeRD 2.3 BASIC/EN16931/EXTENDED.
Do I need PDF/A-3 specifically, or is PDF/A-2 enough?
PDF/A-3 is required because only A-3 permits embedded files of arbitrary type. PDF/A-2 forbids non-PDF attachments, so it cannot legally carry the XML payload.