# ZUGFeRD BASIC profile

The BASIC profile provides structured line items and totals for simple automation scenarios.

## Profile overview

ZUGFeRD BASIC is the next step after BASIC WL when you need machine-readable line items for goods or services. BASIC invoices are EN 16931-compliant, but the profile leaves out a number of optional business terms.

> **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

- B2B invoices needing line-level automation
- Systems that reconcile quantities and prices automatically

## What it typically includes

- Structured line items (quantity, unit codes, prices)
- Totals and taxes
- Basic references (order/contract) where applicable

## Limitations

- Omits optional EN 16931 business terms that some recipients expect
- Some advanced tax and reference scenarios may require higher profiles

## Legal status in Germany and France

- Germany: a hybrid invoice in the BASIC profile counts as an e-invoice under § 14 UStG, because its XML carries EN 16931 invoice data. The XML part prevails if it differs from the PDF.
- 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

- Automated AP posting with line-level matching
- Simple goods invoicing with quantities and unit codes

## Specification references

- GuidelineID: urn:cen.eu:en16931:2017#compliant#urn:factur-x.eu:1p0:basic
- PDF/A-3 conformance: PDF/A-3 (ISO 19005-3:2012)
- Embedded XML filename: factur-x.xml
- AFRelationship attribute: Alternative (DE) · Data / Source / Alternative (FR)
- 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 if your process depends on quantities, prices, and item-level matching.
- Stay on BASIC WL only when line details are intentionally kept outside the invoice payload.
- Use EN 16931 if the recipient needs optional business terms that BASIC does not carry.

## Implementation fit

Use the BASIC 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

### What makes BASIC different from BASIC WL?
BASIC includes structured line items, which makes it better for quantity matching, item-level validation, and simple automation based on rows.

### Is BASIC enough for invoice automation?
Yes for many commercial workflows. BASIC is EN 16931-compliant but omits optional business terms. If the recipient needs those terms, choose EN 16931.

### Can BASIC be used for service invoices as well as goods?
Yes. It works for both, as long as the sender can express the relevant line details, totals, and references in structured form.

## 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)