# ZUGFeRD BASIC WL profile

BASIC WL (“without lines”) focuses on header-level totals and parties, without structured line item details.

## Profile overview

ZUGFeRD BASIC WL is the profile to read when you need a practical invoice PDF with structured header data, totals, and payment context, but no individual line items.

> **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.

## Recommended for

- Bookkeeping and processing aids where line detail is not required
- Controlled workflows that need header and total data

## What it typically includes

- Invoice header and parties
- Totals and tax information
- Payment information (basic)

## Limitations

- No structured line item data
- Not a German structured e-invoice; it does not replace the EN 16931 profile

## Legal status in Germany and France

- Germany: BASIC WL does not count as an e-invoice under § 14 UStG. The tax authorities treat the file as an “other invoice”, like a plain PDF, so it does not meet the B2B e-invoice requirement.
- France: Factur-X is one of the three base formats of the e-invoicing reform, alongside UBL and CII. Since 1 September 2026 all VAT-registered businesses must be able to receive e-invoices through a certified platform (plateforme agréée, formerly PDP); large enterprises and ETIs (companies between SME and large-enterprise size) must also issue them from that date; SMEs and micro-enterprises from 1 September 2027. The public invoicing portal (PPF) runs the directory and passes the data to the tax authority. Which Factur-X profiles are accepted is set by the official specifications and by your platform. Invoice Converter creates and validates files; it does not transmit invoices.

## Typical use cases

- Internal summary records where details stay in attachments
- Controlled bookkeeping imports without line processing

## Specification references

- GuidelineID: urn:factur-x.eu:1p0:basicwl
- PDF/A-3 conformance: PDF/A-3 (ISO 19005-3:2012)
- Embedded XML filename: factur-x.xml
- AFRelationship attribute: Data
- XMP metadata: fx:DocumentType, fx:DocumentFileName, fx:Version, fx:ConformanceLevel
- FNFE-MPE reference: https://fnfe-mpe.org/factur-x/

## How to choose this profile

- Choose BASIC WL if your downstream system only needs invoice-level totals and party data.
- Use BASIC when line items, quantities, and prices must be machine-readable.
- Upgrade to EN 16931 when the recipient expects compliance-oriented structured data.

## Implementation fit

Use the BASIC WL profile only after you confirm how much structured detail the recipient, archive, and validation process expects. If line-level automation, tax review, or downstream matching is important, choose the richer profile before you start converting production invoices.

## Frequently asked questions

### Why does BASIC WL have no line items?
It is designed for workflows where the invoice summary is enough and detailed rows stay in the source system, attachment, or separate document.

### Is BASIC WL a good choice for simple AP automation?
Yes, when your automation only needs header data, totals, and payment information. If you need matching by quantity or item, BASIC is the better fit.

### Can I use BASIC WL for compliance-heavy customers?
Only if the customer accepts that profile. In Germany BASIC WL does not meet the e-invoice requirement, and many compliance-oriented workflows expect line items or EN 16931 data.

## Create a ZUGFeRD file

Our converter creates hybrid ZUGFeRD/Factur-X invoices in the EN 16931 or EXTENDED profile from your PDF.

- [Convert to ZUGFeRD](/pdf-to-zugferd)