ZUGFeRD: The Complete Guide 2026

ZUGFeRD: The Complete Guide 2026

Swathy

Published on Jul 23, 2026

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Every business registered in Germany must now accept structured e-invoices. Most of them will receive those invoices in ZUGFeRD format.

If you are a developer building invoicing software, a finance team preparing for compliance, or an international business selling into Germany, this guide covers what you need: every profile, every version, the legal requirements, and how to create a valid ZUGFeRD invoice.

Key Takeaways

• ZUGFeRD is a hybrid e-invoice format that embeds structured XML data inside a human-readable PDF/A-3 document.
• Six profiles exist from Minimum to XRechnung, but only EN 16931 (Comfort), Extended, and XRechnung satisfy Germany's e-invoicing mandate.
• ZUGFeRD 2.3.3 (aligned with Factur-X 1.07.3) is the current stable version as of mid-2025. ZUGFeRD 2.4 has been released, and ZUGFeRD 2.5 launched in May 2026 adding gross invoice support.
• As of January 2025, all German businesses must be able to receive ZUGFeRD e-invoices. By January 2028, every B2B invoice must be issued electronically.
• The ZUGFeRD standard is free to use with no licensing fees or royalties.

What Is ZUGFeRD?

ZUGFeRD stands for "Zentraler User Guide des Forums elektronische Rechnung Deutschland" (the Central User Guide of the Forum for Electronic Invoicing Germany).

It is a hybrid electronic invoice format developed by the FeRD forum under the umbrella of the AWV (Arbeitsgemeinschaft für wirtschaftliche Verwaltung). The first version launched in 2014, with a clear objective: create an invoice format that both humans and machines can read.

Traditional PDFs are readable by humans but not reliably parseable by machines. Pure XML invoices are processed instantly by software but unreadable without a viewer. ZUGFeRD solves this by combining both.

A ZUGFeRD invoice is a PDF/A-3 file with a structured XML file embedded inside it. One document, two layers of information, no data loss between sender and recipient.

How Does ZUGFeRD Work?

Every ZUGFeRD invoice consists of two components packaged into a single file:

1. A PDF/A-3 document. The visual invoice. It looks like any standard invoice: line items, totals, tax breakdowns, company details. Any PDF reader can open it.
2. An embedded XML file. Inside the PDF, an XML attachment named factur-x.xml contains all the invoice data in a structured, machine-readable format.

The process works like this:

Step 1: Your invoicing system generates the invoice data (seller, buyer, line items, taxes, totals).

Step 2: That data is serialized into a UN/CEFACT Cross-Industry Invoice (CII) XML file.

Step 3: The XML file is embedded as an attachment inside a PDF/A-3 compliant document.

Step 4: The recipient opens the PDF to read it visually, or their software extracts the XML to process it automatically.

The result is zero manual data entry on the receiving end. The system reads the XML, maps the data, and books the invoice without human intervention.

PDF/A-3 is non-negotiable. A regular PDF will not work. ZUGFeRD requires PDF/A-3, an ISO-standardized archival format (ISO 19005-3) that supports file attachments.

ZUGFeRD Profiles Overview

The ZUGFeRD profile determines how much data the embedded XML contains. Higher profiles include more structured data.

For ZUGFeRD specifically, only the EN 16931 (Comfort), Extended, and XRechnung profiles satisfy Germany's e-invoicing mandate under the Wachstumschancengesetz.

For most B2B use cases in Germany, the EN 16931 (Comfort) profile is the right choice.

ZUGFeRD Versions

ZUGFeRD 1.0 is not EN 16931 compliant. If your system generates version 1.0 invoices, you are not meeting Germany's e-invoicing requirements. Upgrade to 2.3.3 or later.

ZUGFeRD and Factur-X

ZUGFeRD and Factur-X are the same format.

Since version 2.0, the ZUGFeRD standard and the French Factur-X standard have been technically identical. They share the same XML schema, the same profiles, and the same PDF/A-3 container structure. The only difference is the name.

• A valid ZUGFeRD 2.3 invoice is automatically a valid Factur-X 1.0.07 invoice.
• The embedded XML file is named factur-x.xml in both cases (since ZUGFeRD 2.0).
• Building support for one means supporting both.

Is ZUGFeRD Legally Required?

For domestic B2B business in Germany, yes.

The Wachstumschancengesetz (Growth Opportunities Act), passed in March 2024, amended Section 14 of the German VAT Act (UStG) to mandate structured electronic invoicing for all domestic B2B transactions.

One detail that catches businesses off guard: not every ZUGFeRD profile qualifies. Only the EN 16931 (Comfort), Extended, and XRechnung profiles meet this requirement.

ZUGFeRD vs XRechnung

• Invoicing a government entity (B2G)? XRechnung is the mandated format.
• Invoicing another business (B2B)? ZUGFeRD with the EN 16931 profile is the practical choice.
• Need both? ZUGFeRD includes an XRechnung profile.

How to Create a ZUGFeRD Invoice

Step 1: Prepare Your Invoice Data

Gather all required fields per the EN 16931 standard:

• Seller information: Name, address, VAT ID (USt-IdNr.)
• Buyer information: Name, address, VAT ID
• Invoice metadata: Invoice number, issue date, due date, currency
• Line items: Description, quantity, unit price, VAT rate, line total
• Tax summary: Total per VAT rate, net total, gross total
• Payment details: IBAN, BIC, payment terms

Step 2: Generate the XML

The XML must conform to the UN/CEFACT Cross-Industry Invoice (CII) schema.

Step 3: Embed XML into PDF/A-3

Use a PDF library that supports PDF/A-3 with file attachments. The XML file must be:

• Named factur-x.xml
• Attached as an AF (Associated File) with relationship Alternative
• Embedded with the correct MIME type (text/xml)

The Faster Path: Use an API

Building this from scratch is time-consuming and easy to get wrong. The Complyance API handles XML generation, PDF/A-3 embedding, and validation in a single call.

ZUGFeRD Validation

Validation checks three layers:

1. PDF/A-3 conformance: Is the PDF container properly formatted per ISO 19005-3?
2. XML schema validation: Does the embedded XML match the CII schema?
3. Profile and business rule validation: Does the data satisfy all EN 16931 rules?

Validation tools:

• Complyance Validator API: Validates all three layers programmatically.
• KoSIT Validation Tool: Open-source validator maintained by Germany's KoSIT.
• Mustang Library: Open-source Java library for creating and validating ZUGFeRD invoices.

Is ZUGFeRD Free?

The ZUGFeRD standard itself is completely free. No licensing fees, no royalties. What you may pay for: commercial software (like Complyance), ERP integrations, or implementation consulting.

Common Mistakes

The single most common error: using the wrong profile. Only EN 16931 and above satisfy the mandate.

What's Next?

ZUGFeRD is Germany's standard for hybrid B2B e-invoicing, and its adoption will increase as the mandate rolls out through 2028.

Four steps to take now:

1. Audit your current invoicing. Are you generating ZUGFeRD with the right profile?
2. Test your receiving capability. Can your accounts payable system extract and process embedded XML?
3. Set up automated validation. Every invoice should be validated before it leaves your system.
4. Choose your implementation path. Build in-house using open-source libraries, or integrate the Complyance API.

Related posts

§14 UStG & Growth Opportunities Act: Simply Explained

Best E-Invoice Software Germany 2026: 9 Tools Compared

About the Author

Swathy

Content Marketer

I’m a Content Marketer at Complyance, focused on e-invoicing. Over the years, I’ve created a wide range of content, including blog posts, whitepapers, and product guides, which have supported Complyance’s growth across markets such as the UAE and EU regions. My goal is to deliver content that is comprehensive, clear, accurate, and easy to understand, no matter how complex the topic.

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