ZUGFeRD format: solution for electronic invoicing?

The cross-industry data format for electronic invoicing was developed by the Forum elektronische Rechnung Deutschland (FeRD) in cooperation with the German Federal Ministry for Economic Affairs and Energy. As a FeRD member, DATEV also contributed to the development of the standard format. The ZUGFeRD format is a translation of the legal requirements resulting from Directive 2014/55/EU and standard EN 16931. This EU standard defines standards and technical rules for electronic invoicing in Europe to ensure interoperability and regulatory compliance.

As a hybrid data format, ZUGFeRD integrates structured invoice data based on the XML format (Extensible Markup Language) in a PDF document (PDF/A-3). An invoice in ZUGFeRD format is therefore sent as a PDF file (ISO standard PDF/A). This document represents the visual component of the electronic invoice and does not differ visually from a conventional invoice in PDF format. However, the PDF file contains the XML version of the same invoice as an additional piece of content. The PDF version allows visual verification, and the XML version allows electronic processing of the structured invoice data by appropriate software systems.

The format is regularly developed further and adapted to new requirements. With ZUGFeRD 2.5, an updated version has been available since 2026. Among other things, it takes new code lists into account and supports additional use cases such as gross invoices.

The ZUGFeRD format enables standardization of invoices, which on the one hand should reduce the susceptibility to errors when creating and processing invoices and on the other hand should significantly increase the processing speed. This automated processing of electronic invoices in ZUGFeRD format requires minimal manual effort, which speeds up processing and payment. Also, the creation of an invoice in ZUGFeRD format does not require any additional effort, provided that the invoicing party uses appropriate software that supports the creation of electronic invoices in ZUGFERD format. Data such as invoice number or invoice amount can be read out in a standardized way and used for further processes of processing directly and without media discontinuity.

The advantages of ZUGFeRD at a glance:

• No need for format agreements between invoice parties
• Minimize susceptibility to errors
• Increase processing speed
• Automation of processing and posting
• Minimization of the effort for processing and payment

The goal of the development of the ZUGFeRD format is to replace the previously often used and not error-free OCR recognition and to enable the further processing of invoice data without media discontinuity.

Similar to the XInvoice format, the ZUGFeRD format corresponds to a recognized electronic invoice.

Thus, ZUGFeRD represents an alternative to the electronic invoice format XInvoice. In contrast to XInvoice, however, the areas of application of the ZUGFeRD format are more diverse: It is used in business transactions:

• B2B
• B2G (Business to Government)
• B2C

Through the integrated XML, the ZUGFeRD format not only serves the requirements of the electronic invoicing obligation to public sector clients, which has been in effect since November 27, 2020, but also addresses the difficulties of the XInvoice that have arisen in the everyday course of business. The user receives an invoice that has the XML format integrated and yet still remains readable in the regular way using the document image of the PDF. This not only enables the invoicing party and the invoice recipient to check and process the invoice as usual, but also offers a user-friendly solution for external persons such as auditors or tax auditors.

From 20.11.2020, the public administration made electronic invoices with structured data mandatory. The ZUGFeRD invoice is a format that was developed for this purpose. Leading providers of invoice software or of modern accounting programs already offer ZUGFeRD or will switch to it.

In order for PDF and XML to represent identical multipart content of the same electronic invoice in ZUGFeRD format, the requirements of Section 14 (4) of the German Value Added Tax Act (UStG) must be taken into account.

In addition to the specific requirements for the ZUGFeRD format and the requirements under Section 14 (4) of the German Turnover Tax Act (UStG), the principles for the proper keeping and storage of books, records, and documents in electronic form and for data access (GoBD) apply. A digital signature is mandatory for e-invoices in ZUGFeRD format.

There is no defined procedure for transmitting a ZUGFeRD invoice. An e-invoicing platform is not required, because PDF/A documents can simply be sent by e-mail.

As with the creation of invoices in ZUGFeRD format, the principles for the proper keeping and storage of books, records and documents in electronic form and for data access (GoBD) also apply to their storage. Accordingly, electronic commercial or business letters and accounting documents must be stored in the format in which they were received (marg. no. 131). You must therefore also store electronic invoices electronically and ensure that the files are machine-readable (marg. no. 128). In the case of an invoice in ZUGFeRD format, you therefore only need to archive the PDF/A file in an audit-proof manner. Scanning of paper invoices is therefore no longer necessary. Storage as a printout of the PDF alone is not sufficient! The e-mail in which the electronic invoice is delivered does not have to be archived.

The length of time that ZUGFeRD format invoices must be retained is defined by the Value Added Tax Act (§ 14b para. 1 p. 1 UstG). As with other forms of invoice, the retention period for ZUGFeRD format invoices is 10 years.

If you want to create an invoice in ZUGFeRD format, you need an appropriate software that is either able to convert an existing invoice into ZUGFeRD format or to output a newly created invoice directly as a ZUGFeRD invoice.

At first glance, this idea may sound tempting. However, several challenges emerged as the format was put into practice. Although the first versions of ZUGFeRD complied with European standards, they could still not always be accepted by public-sector clients in Germany. This was partly due to missing invoice information that was required by regional public administrations and could only be covered by XInvoice. However, these issues have since been addressed through various extensions and new versions of the ZUGFeRD format.

ZUGFeRD is continuously being developed further. In close cooperation with the French Forum National de la Facture Électronique et des Marchés Publics Électroniques, or FNFE-MPE, a version of ZUGFeRD was developed that corresponds to the French Factur-X standard. Since version 2.1, ZUGFeRD has been fully compatible and technically identical with Factur-X. This is why the format is often referred to as ZUGFeRD/Factur-X.

With ZUGFeRD 2.5, the next version of the hybrid e-invoicing format was published in 2026. The update includes, among other things, the mandatory update of the code lists used in the European standard EN 16931. In addition, ZUGFeRD 2.5 can also represent so-called gross invoices, which are used, for example, in the book trade, publishing industry and mineral oil sector.

This development shows that ZUGFeRD remains more than just a practical format for invoice exchange between companies. It is continuously adapted to new legal, technical and industry-specific requirements. Especially in the B2B environment, the hybrid format continues to offer major advantages because it combines a readable PDF invoice with structured XML data. This allows invoices to be checked in the usual way while also enabling automated processing.

For companies, this also means that anyone using ZUGFeRD should ensure that their invoicing software supports current versions and requirements. Projektron continuously monitors these developments and aligns its product development with the latest legal and technical requirements. With the Projektron BCS invoicing module, companies can rely on their electronic invoicing processes being developed further in a future-proof way.

FAQ – ZUGFeRD

What is ZUGFeRD and what does the term mean?

ZUGFeRD stands for “Central User Guide of the Forum for Electronic Invoicing Germany” and describes a standardized data format for electronic invoices. It combines a traditional PDF invoice with a structured XML data set. This means that the invoice is both readable for humans and machine-processable. The aim is to simplify and automate invoice processing. ZUGFeRD is an established German standard for electronic invoices and is also used internationally, especially in connection with Factur-X.

What is a ZUGFeRD invoice and what does it look like?

A ZUGFeRD invoice is a digital invoice in PDF format that also contains structured invoice data as XML. Externally, it hardly differs from a normal PDF invoice. The special feature is the embedded XML file, which can be read automatically. The XML data is embedded invisibly in the PDF/A-3 document and enables machine processing. This makes ZUGFeRD particularly suitable for digital accounting processes and reduces manual data entry.

How do I create a ZUGFeRD invoice?

You create a ZUGFeRD invoice by configuring your invoicing software to output PDF and XML together. Many modern accounting and ERP systems already offer this function as an integrated feature. Alternatively, there are standalone programs or online services that add the appropriate XML data to a PDF invoice. The process usually runs automatically and saves time. It is important that the generated invoice complies with the respective supported ZUGFeRD profile and the legal requirements.

Who needs and uses ZUGFeRD?

ZUGFeRD is mainly used by companies that regularly send or receive invoices electronically. The format is particularly attractive in the B2B environment because it combines a readable PDF invoice with machine-processable XML data. Public-sector clients can also process electronic invoices in structured formats, although XInvoice often plays a central role in the German public administration context. Small and medium-sized companies as well as larger organizations benefit from ZUGFeRD because it helps them automate accounting and make invoicing processes more efficient.

How can I recognize a ZUGFeRD invoice?

You can recognize a ZUGFeRD invoice by the fact that it is a PDF/A-3 file containing additional invoice information in XML format. This XML data is embedded in the background and is not visible when the PDF is opened normally. With suitable software or a PDF reader with corresponding support, you can read the embedded data. Some programs explicitly indicate that the file is a ZUGFeRD invoice. This makes it possible to check whether the invoice standard has been implemented correctly.

What is the difference compared to a normal PDF or XML invoice?

Unlike a simple PDF invoice, ZUGFeRD combines the PDF and XML worlds. The PDF provides the familiar visual invoice view, while the XML can be processed automatically by machines. Pure XML invoices, by contrast, lack a directly human-readable view; pure PDFs lack the structured data required for automated processing. ZUGFeRD combines the advantages of both formats and therefore makes invoice processing more efficient. At the same time, the format meets the requirements for a structured electronic invoice, provided that the appropriate profile and legal requirements are observed.

What is the current ZUGFeRD standard?

ZUGFeRD is regularly developed further and adapted to new legal, technical and business requirements. Versions from ZUGFeRD 2.0 onwards are based on the European standard EN 16931 and are therefore relevant for standardized electronic invoicing processes within Europe. Since version 2.1, ZUGFeRD has also been technically compatible with the French Factur-X format. This makes the format suitable not only for the German market, but also for cross-border e-invoicing processes.

What does ZUGFeRD 2.5 bring?

With ZUGFeRD 2.5, the hybrid e-invoicing format receives its next major update in 2026. The update includes, among other things, updated code lists from the European standard EN 16931 and takes additional requirements from international B2B e-invoicing scenarios into account. ZUGFeRD 2.5 is also intended to support so-called gross invoices, which are used, for example, in the book trade, publishing industry and mineral oil sector. For companies, this means that anyone using ZUGFeRD should ensure that their invoicing software supports current versions and requirements.