Reference

ZUGFeRD MINIMUM profile

The MINIMUM profile is a lightweight ZUGFeRD profile with a reduced set of structured invoice data embedded in a PDF.

Profile overview

ZUGFeRD MINIMUM is the smallest profile: the PDF remains the invoice, and the embedded XML carries only header data and totals to support booking and archiving.

Recommended for

Bookkeeping and processing aids where a reduced dataset is sufficient
Archive-friendly workflows that prioritize the PDF

What it typically includes

Invoice number, type code and issue date
Seller name and VAT identifier, buyer name and buyer reference
Document totals (net, VAT, gross, amount due) without a VAT breakdown per rate

Limitations

Not a German structured e-invoice
Does not implement the EN 16931 profile and is insufficient for public-sector or platform mandates

Legal status in Germany and France

Germany: MINIMUM 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 bookkeeping support with PDF-first processes
Controlled transition before moving to the EN 16931 profile

Specification references

GuidelineID: urn:factur-x.eu:1p0:minimum
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 MINIMUM when the PDF is the main deliverable and only a minimal structured dataset is needed.
Move to BASIC WL if your process needs the VAT breakdown, addresses and payment details, but no line items.
Use BASIC or higher when automation, validation, or compliance checks depend on structured line data.

Use the MINIMUM 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

Does ZUGFeRD MINIMUM support structured invoice exchange?

Only as a processing aid. The XML carries header data and totals, not the full invoice content, so the PDF remains the invoice. In Germany a MINIMUM file does not count as an e-invoice.

Is MINIMUM enough for EN 16931 compliance?

No. If the recipient or workflow requires EN 16931-conform data, choose EN 16931 or a profile that explicitly covers that requirement.

When should I avoid MINIMUM?

Avoid it when you need line items, tax detail, validation-heavy workflows, or broad interoperability with larger customers and platforms.

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