# 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.

## Implementation fit

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](/pdf-to-zugferd)