ZUGFeRD is a hybrid e-invoice format developed in Germany: a PDF/A-3 document with a structured XML invoice embedded inside. People can read the PDF, and software reads the XML.

Is ZUGFeRD the same as Factur-X?

Yes, technically. The French standards body FNFE-MPE states that Factur-X and ZUGFeRD are identical; the current pair is Factur-X 1.09.2 and ZUGFeRD 2.5.2.

Which ZUGFeRD profile do I need for Germany?

Use EN 16931 (also called COMFORT), EXTENDED or XRECHNUNG. The BMF expressly excludes MINIMUM and BASIC WL because they do not carry a full invoice.

Is a ZUGFeRD invoice still valid if the PDF and XML differ?

The BMF says the XML part prevails. A mismatch is a real risk, so check that your software generates both parts from the same data.

How can I see which profile a ZUGFeRD file uses?

The profile is declared in the PDF metadata and in the XML. Our validator shows both, and warns if they do not match.

ZUGFeRD format: profiles and versions explained

ZUGFeRD is the format most German invoicing tools reach for first, because it looks like the PDF everyone already knows. Inside the PDF sits an XML file with the same invoice in machine-readable form. Under German law, that XML part is what makes it an e-invoice.

This page covers the profiles, the current version, what Germany accepts and the mistakes that make a ZUGFeRD file fail. For deadlines, see our Germany e-invoicing guide.

How a ZUGFeRD invoice is built

A ZUGFeRD file has three layers:

A PDF/A-3 document. Since ZUGFeRD 2.0 the container is PDF/A-3 (ISO 19005-3), an archiving variant of PDF that allows embedded files.
An embedded XML file in UN/CEFACT Cross Industry Invoice (CII) syntax, which carries the invoice data.
XMP metadata in the PDF that declares the ZUGFeRD or Factur-X version and the profile.

Anyone can open the PDF in a normal reader. Accounting software reads the XML and books the invoice without retyping. The BMF is clear that if the two disagree, the XML prevails.

ZUGFeRD and Factur-X are the same standard

ZUGFeRD is published in Germany by FeRD (Forum elektronische Rechnung Deutschland), and Factur-X in France by FNFE-MPE. Both bodies publish the specification together. FNFE-MPE states that Factur-X "is the same standard as ZUGFeRD 2.5" and that the two are technically identical.

Release	Published
ZUGFeRD 2.5.2 = Factur-X 1.09.2	4 August 2026 (current)

A file made for a German customer is therefore also a valid Factur-X for France, as long as the profile fits. Our Factur-X page covers the French side.

ZUGFeRD profiles and which ones Germany accepts

A profile defines how much data the XML carries. The FNFE-MPE descriptions and the BMF position:

Profile	What the XML carries	German B2B e-invoice
MINIMUM	The minimum data required by the French Chorus Pro platform	No, excluded by the BMF
BASIC WL	Header and totals, no invoice lines	No, excluded by the BMF
BASIC	BASIC WL plus the main line data	Not named in the BMF passage we checked
EN 16931 (COMFORT)	All data foreseen by EN 16931	Yes
EXTENDED	EN 16931 plus additional data	Yes
XRECHNUNG	EN 16931 data following the German XRechnung rules	Yes

The BMF accepts ZUGFeRD from version 2.0.1 in the EN 16931, EXTENDED and XRECHNUNG profiles. If you want certainty, set your software to EN 16931. It works for German B2B customers and is also one of the French base formats.

Watch out

A ZUGFeRD file in MINIMUM or BASIC WL is legally an "other invoice", like a plain PDF. Once your issuing obligation starts, it no longer counts, and your customer's input VAT deduction is at risk.

When you need a ZUGFeRD or other e-invoice in Germany

Since 1 January 2025 every business established in Germany must be able to receive e-invoices. Issuing follows turnover:

Total turnover above €800,000 in 2026: e-invoices for supplies from 1 January 2027.
Everyone else in scope: from 1 January 2028.

Until then paper is allowed, and PDF with the customer's consent. Small businesses under § 19 UStG never have to issue e-invoices. The rule applies only when both parties are established in Germany, so a foreign supplier without a German establishment is outside it. The requirements checker gives you your own date.

Germany does not prescribe a channel. E-mail is fine, and ZUGFeRD is usually sent as an e-mail attachment.

Common ZUGFeRD problems

Wrong profile. If your tool lets you choose a profile, make sure it is not MINIMUM or BASIC WL.
Old version. ZUGFeRD 1.0 files do not qualify; the BMF requires version 2.0.1 or later.
XMP and XML disagree. The metadata declares one profile, while the XML declares another.
Totals do not add up. The EN 16931 rules check that line amounts, allowances, charges and VAT add up.
The PDF has been re-saved. Printing to PDF or merging files can strip the XML attachment, leaving a plain PDF.

How to check a ZUGFeRD file

Our validator opens the PDF in your browser, extracts the embedded XML (it looks for an attachment named factur-x.xml, zugferd-invoice.xml or xrechnung.xml), reads the profile from the XMP metadata and runs the official CEN EN 16931 rules. For the XRECHNUNG profile it adds the KoSIT XRechnung rules. Nothing is uploaded.

The validator does not check full PDF/A conformance (that needs a dedicated tool such as veraPDF) and does not run XML schema (XSD) validation. A clean result means the invoice data follows the business rules, not that the content is correct for tax purposes.

ZUGFeRD or XRechnung

Both are accepted in German B2B. ZUGFeRD suits customers who still look at PDFs, while XRechnung is pure XML and is often requested by larger companies and public bodies. Many tools can produce both, as our German software comparison shows.

General information, not tax or legal advice. Check edge cases with a tax adviser.

ZUGFeRD explained: profiles, versions and what Germany accepts

In short