ZUGFeRD: The Hybrid PDF-and-XML Format Explained
ZUGFeRD is the popular hybrid format for e-invoices in Germany — it combines a readable PDF with machine-readable data.
Structure: PDF and XML in one file
A ZUGFeRD invoice is a PDF/A-3 file with embedded XML (in the UN/CEFACT CII syntax). The clever part:
- Humans see the familiar PDF.
- Machines read the embedded XML and post it automatically.
This removes the conflict between readability and automation. The standard is maintained by FeRD (Forum elektronische Rechnung Deutschland).
Current version
The current version is ZUGFeRD 2.5 (published on 10 Jun 2026, for use from 1 Jul 2026). It is based on CII D22B and is backward compatible. ZUGFeRD 2.5 corresponds to Factur-X 1.09.
The profiles
ZUGFeRD has six profiles with an increasing amount of data:
| Profile | Valid e-invoice? |
|---|---|
| MINIMUM | no (accounting aid only) |
| BASIC WL | no (no line items) |
| BASIC | yes |
| EN 16931 (COMFORT) | yes |
| EXTENDED | yes |
| XRECHNUNG | yes |
Important: MINIMUM and BASIC WL do not meet the e-invoicing obligation, because they lack mandatory details (e.g. individual invoice line items). Only from BASIC onwards is a ZUGFeRD file a fully valid e-invoice under EN 16931.
ZUGFeRD vs. Factur-X
Factur-X is the French name for the same standard. Both are developed jointly by FeRD (DE) and FNFE-MPE (FR) and are technically identical.
ZUGFeRD vs. XRechnung
The main difference: ZUGFeRD is hybrid (PDF + XML), whereas the XRechnung is pure XML. Which format fits when is explained in XRechnung vs. ZUGFeRD.
Opening and checking ZUGFeRD
You can view a ZUGFeRD PDF like any other PDF — and extract the embedded XML and check it against EN 16931. Try it out directly in your browser.
Frequently asked questions
What is ZUGFeRD?
ZUGFeRD is a hybrid format: a PDF/A-3 file with embedded CII XML. Humans see the PDF, software reads the structured XML — both in a single file.
Which ZUGFeRD profiles are valid e-invoices?
The profiles BASIC, EN 16931 (COMFORT), EXTENDED and XRECHNUNG meet the e-invoicing obligation. MINIMUM and BASIC WL are accounting aids only and are not sufficient.
Is ZUGFeRD the same as Factur-X?
Technically yes. ZUGFeRD (Germany) and Factur-X (France) are the same standard and are maintained jointly. ZUGFeRD 2.5 corresponds to Factur-X 1.09.