ZUGFeRD Format: Definition, Benefits, and How to Create One

The cross-industry data format for electronic invoicing was developed by the Forum elektronische Rechnung Deutschland, or FeRD. The forum works closely with the French partner organization FNFE-MPE. Organizations from business, public administration, and the software industry also contributed to the development of the standard format.

ZUGFeRD translates the legal and functional requirements of EU Directive 2014/55/EU and EN 16931 into a practical invoice format. The European standard defines key requirements and technical rules for electronic invoices in Europe in order to support interoperability and compliance with legal requirements.

As a hybrid data format, ZUGFeRD embeds structured invoice data in XML format into a PDF/A-3 document. An invoice in ZUGFeRD format is therefore generally sent as a PDF file. This document provides the visual component of the electronic invoice and looks almost the same as a conventional invoice in PDF format.

The key difference is that the PDF file also contains the XML version of the same invoice. The PDF version allows people to visually review the invoice, while the XML version enables suitable software systems to process the structured invoice data electronically.

The format is regularly developed further and adapted to new requirements. With ZUGFeRD 2.5, also known as Factur-X 1.09, an updated version has been available since June 2026. It includes, in particular, updated code lists and validation artifacts as well as new elements in the EXTENDED profile that are relevant for interoperability with mandatory B2B e-invoicing in France.

The further development of ZUGFeRD is closely coordinated between Germany’s Forum elektronische Rechnung Deutschland and the French partner organization FNFE-MPE. For ZUGFeRD 2.5, also known as Factur-X 1.09, publication was divided into two steps:

The ZUGFeRD format enables invoices to be standardized. This can help reduce errors when invoices are created and processed, while also significantly increasing processing speed.

Automated processing of electronic invoices in ZUGFeRD format requires only minimal manual effort, provided that both the invoice issuer and the invoice recipient use suitable software. Data such as the invoice number, invoice date, invoice amount, and tax information can be read in a standardized way and used directly for further processing steps without media breaks.

In practice, creating an invoice in ZUGFeRD format does not require significant additional effort if the invoicing software used supports the format.

The goal behind the development of the ZUGFeRD format is to enable invoice processes without media breaks and to reduce manual or error-prone data capture methods, such as pure OCR recognition.

Similar to XRechnung, ZUGFeRD can also qualify as an electronic invoice within the meaning of the legal requirements, provided that the profile used and the specific implementation meet the requirements of EN 16931. ZUGFeRD therefore represents an important alternative to XRechnung. Both formats contain structured invoice data, but they take different approaches.

XRechnung is a purely structured XML format. It does not include an additional readable invoice image. It is particularly established for invoice exchanges with public-sector clients in Germany.

By contrast, ZUGFeRD is a hybrid format. It combines a readable PDF/A-3 document with an embedded XML data set. This means the invoice can be viewed like a traditional PDF invoice while also being processed automatically.

ZUGFeRD can be used in a variety of contexts. In principle, it can be used in business transactions such as:

B2B

B2G

B2C

ZUGFeRD is especially attractive in the B2B sector because companies still receive a familiar invoice image while also being able to use the structured data for automated processes.

In the B2G sector, however, it is important to note that public-sector clients, portals, and platforms may specify which formats they accept. For invoices issued to the German federal government, XRechnung is the central standard. Other formats may be permitted if they meet the requirements of EN 16931, the German E-Invoicing Ordinance, and the applicable terms of use. Companies should therefore always check which format the specific public-sector client accepts.

ZUGFeRD itself is not a mandatory individual format. In the B2B sector, what has been mandatory since 2025 is the electronic invoice in accordance with legal requirements. ZUGFeRD is one of the formats that can be used to meet these requirements.

Since January 1, 2025, a new definition of electronic invoices has applied to transactions between domestic companies in Germany. An e-invoice must be issued, transmitted, and received in a structured electronic format and must allow for electronic processing. Since then, a simple PDF has no longer qualified as an e-invoice, but is instead considered another type of invoice.

It is important to distinguish between receiving and issuing invoices. Since January 1, 2025, companies must generally be able to receive e-invoices. Transitional periods apply to issuing them. In 2025 and 2026, invoice issuers may continue to use other types of invoices under certain conditions. For companies with prior-year revenue of up to 800,000 euros, this option is extended until the end of 2027.

In the B2G sector, special requirements for electronic invoices issued to public-sector clients have already applied since 2020. For suppliers to the German federal government, electronic invoicing has generally been mandatory since November 27, 2020, unless an exception applies.

To ensure that the PDF and XML represent content-identical components of the same electronic invoice in ZUGFeRD format, the requirements set out in Section 14(4) of the German VAT Act must be taken into account in particular.

The tax authorities have not specified detailed audit obligations or control measures for the process of generating identical invoice components. Invoice senders and recipients should therefore establish suitable review mechanisms to ensure that the XML and PDF versions are identical in content.

The ZUGFeRD standard format does not replace the requirements for the authenticity of origin, integrity of content, and readability of the invoice. These requirements can be met through an internal business control procedure. A digital signature is not generally mandatory for electronic invoices.

In addition to the specific requirements for the ZUGFeRD format and the requirements set out in Section 14(4) of the German VAT Act, the GoBD also apply. These are the principles for the proper keeping and retention of books, records, and documents in electronic form, as well as for data access.

There is no uniformly prescribed procedure for transmitting a ZUGFeRD invoice. In the B2B sector, a ZUGFeRD invoice can, for example, be transmitted by email, provided that the legal and technical requirements are met. An e-invoicing platform is not mandatory. In the B2G sector, however, portals or platforms may be required.

As with the creation of invoices in ZUGFeRD format, the GoBD also apply to their archiving. Electronic commercial or business letters and accounting records must be retained in the format in which they were received. Electronic invoices must therefore be archived electronically and remain machine-readable.

In the case of an invoice in ZUGFeRD format, the received PDF/A-3 file with the embedded XML data must be archived in an audit-proof manner. Keeping only a printed copy of the PDF is not sufficient.

The email used to deliver the electronic invoice generally does not have to be archived if it merely serves as a means of transport. However, if the email itself contains information that is subject to retention requirements, it may also need to be archived.

The statutory retention period for invoices was shortened by Germany’s Fourth Bureaucracy Relief Act. In principle, invoices must be retained for eight years under Section 14b of the German VAT Act starting in 2025. Companies should nevertheless check whether longer retention obligations under commercial, tax, or industry-specific rules may apply in special cases.

If you want to create an invoice in ZUGFeRD format, you need suitable software. The software must either be able to convert an existing invoice into ZUGFeRD format or output a newly created invoice directly as a ZUGFeRD invoice.

Integration can be handled through standard software systems, such as ERP, accounting, or EDI systems. Alternatively, an IT department can integrate ZUGFeRD into custom software. It is important that the software used supports current versions and profiles. Since ZUGFeRD/Factur-X, code lists, and validation artifacts are updated regularly, companies should make sure their systems remain update-capable.

Many accounting and ERP software systems already support ZUGFeRD, including BCS.

Processing invoices in ZUGFeRD format is now possible with many common tax and accounting programs, including DATEV applications such as DATEV Unternehmen online, DATEV DMS, and DATEV Dokumentenablage.

At first glance, this idea may sound appealing. ZUGFeRD offers many benefits, especially because it combines a readable PDF with structured XML data. Nevertheless, it is not automatically the right or accepted format in every scenario.

Special Requirements in the B2G Sector

In the B2G sector in particular, public-sector clients may define specific requirements. In Germany, XRechnung continues to play a central role for invoices issued to public-sector clients. While ZUGFeRD can generally also be used for B2G processes, the decisive factors are always the requirements of the respective recipient, the relevant platform, and the applicable legal basis.

In earlier versions, ZUGFeRD invoices could not be accepted by public-sector clients in all cases. This was due, among other things, to missing or differing information required in administrative environments. Through extensions, new profiles, and the continued development of the format, many of these challenges have gradually been addressed.

Further Development with Factur-X

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 and Factur-X have been technically identical.

With ZUGFeRD 2.5, also known as Factur-X 1.09, the next version of the hybrid e-invoicing format was published in June 2026. The update includes, among other things, the mandatory update of code lists and validation artifacts. In addition, new elements were integrated into the EXTENDED profile to support interoperability with mandatory B2B e-invoicing in France.

The announced function for gross invoices is expected to follow in a later release. The exact publication date has not yet been set.

What Companies Should Keep in Mind Now

This continued development shows that ZUGFeRD is not only a practical format for invoice exchange between companies, but is also continuously adapted to new legal, technical, and industry-specific requirements. Especially in B2B environments, the hybrid format offers major benefits because it combines a readable PDF invoice with structured XML data. This allows invoices to be reviewed as usual while also being processed automatically.

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

ZUGFeRD is an important building block of electronic invoicing. The format combines the benefits of a traditional PDF invoice with the possibilities offered by structured XML data. This makes it particularly user-friendly while also making it suitable for automated invoice processes.

Since the introduction of mandatory B2B e-invoicing in 2025, ZUGFeRD has become even more relevant for companies. Businesses that need to receive e-invoices and will increasingly also need to issue them should check which formats, profiles, and software solutions fit their own processes.

ZUGFeRD 2.5 also shows that the format is being continuously developed. Updated code lists, new requirements from France, and the upcoming support for gross invoices make one thing clear: electronic invoicing remains in motion.

Projektron continuously monitors legal and technical developments related to e-invoicing and incorporates relevant changes into product development. The invoicing module in BCS is being developed accordingly so that companies can continue to manage their invoice processes reliably and in compliance with applicable rules.