Concept Definition
What is ZUGFeRD?
ZUGFeRD is a German hybrid e-invoice format that embeds a structured CII XML file within a PDF/A-3 document. From version 2.x onward, ZUGFeRD is technically identical to Factur-X at the EN 16931 (Comfort) profile level. It is governed by the Forum Elektronische Rechnung Deutschland (FeRD).
What are the ZUGFeRD versions?
ZUGFeRD has evolved through three major versions. Version selection determines interoperability with Factur-X and EN 16931 conformance:
- ZUGFeRD 1.0: Initial German standard. Not aligned with EN 16931. Not interoperable with Factur-X.
- ZUGFeRD 2.x: Aligned with EN 16931. Compatible with Factur-X at EN 16931 (Comfort) profile level.
- ZUGFeRD 2.3: Current release. Identical to Factur-X 1.0.07 at Comfort profile.
Is ZUGFeRD the same as Factur-X?
From ZUGFeRD 2.x onward, ZUGFeRD and Factur-X are technically identical at the EN 16931 (Comfort) profile. Both use the same CII XML schema and PDF/A-3 embedding approach. France uses the name Factur-X; Germany uses ZUGFeRD.
Frequently Asked Questions
- Is ZUGFeRD mandatory in Germany?
- Germany mandated e-invoicing reception for all businesses from January 2025. ZUGFeRD 2.x is an accepted format. Large enterprises must issue e-invoices from January 2027. ZUGFeRD and XRechnung are both accepted for B2B transactions.
- What is the difference between ZUGFeRD and XRechnung?
- ZUGFeRD is a hybrid PDF+XML format designed for business-to-business use cases. XRechnung is a pure XML format (UBL or CII) mandated for German public sector (B2G) e-invoicing. Both conform to EN 16931 but serve different contexts.