Skip to content
Rechnungskit
Guide · E-invoicing
Explainer

ZUGFeRD explained

By · Published · Updated

ZUGFeRD is a hybrid e-invoice format: a PDF/A-3 file with embedded, machine-readable XML that follows the European standard EN 16931. One document that people and software can both read.

What is ZUGFeRD?

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland, the central user guide of the German e-invoicing forum) is an e-invoice format that combines two things: a PDF/A-3 file that shows the invoice to people as usual, and embedded XML that carries the same data in machine-readable form. Both layers hold identical values, so one document works for people and for software at the same time.

The structured XML follows the European standard EN 16931. The German tax authorities accept ZUGFeRD from version 2.0.1 as an e-invoice, except for the MINIMUM and BASIC-WL profiles (section 14.1(14) UStAE, the German VAT Application Decree).

Profiles

ZUGFeRD has several profiles that differ in how much structured data they carry. MINIMUM and BASIC-WL do not count for the e-invoicing mandate (section 14.1(14) UStAE). All mandatory VAT details have to be in the structured part; a reference to an attachment is not enough (section 14.5(1) UStAE). The usual choice is the EN 16931 profile (Comfort), because it contains every mandatory field the standard requires.

Legal situation in Germany

Since 2025, Germany has been phasing in mandatory e-invoicing for B2B transactions (§ 14(2) sentence 2 no. 1 UStG, with transition periods in § 27(38) UStG, both German). An e-invoice needs a structured format that complies with EN 16931, or one the parties have agreed on that converts to that format without loss (§ 14(1) sentence 6 UStG). ZUGFeRD (except MINIMUM and BASIC-WL) and XRechnung meet this requirement (section 14.1(13) and (14) UStAE).

Creating a ZUGFeRD invoice

You don't have to assemble ZUGFeRD yourself. As e-invoicing software, Rechnungskit turns your payment and order data into a ZUGFeRD 2.5 invoice automatically, validates it against EN 16931 and archives it in a GoBD-compliant, tamper-proof way.

FAQ

Yes. ZUGFeRD (Germany) and Factur-X (France) are the same hybrid standard, a PDF/A-3 file with embedded CII XML following EN 16931. A valid ZUGFeRD file is also a valid Factur-X file.
Read more
Guide E-invoicing for B2C in Germany: does the mandate apply to online shops? Guide E-invoicing in Germany: the mandate explained for founders Guide Invoicing in a foreign currency in Germany: which exchange rate applies? (ECB, DATEV, OSS) Guide GoBD explained: principles, retention and what they mean for your invoices Guide Small-amount invoices in Germany (§ 33 UStDV): when the buyer's address can be left out Guide E-invoicing for small businesses in Germany (Kleinunternehmer): duties, exemptions, thresholds 2026 Guide The German cancellation button (§ 312k BGB): who needs it and how it works Guide The date of supply on German invoices: shipping date or payment date? Guide Leitweg-ID: what it is, how it is structured and how it gets onto the invoice Guide The OSS scheme explained: the €10,000 threshold, registration and an example Guide Deferred revenue for SaaS and online courses in Germany: when a pRAP is required Guide Proforma invoices in Germany: what they are for and why they are not invoices Guide Deferred revenue in German accounting (pRAP): definition, bookings and an example Guide Changing the billing address on a German invoice afterward: is it possible? (without a cancellation) Guide Correcting an invoice in Germany: which route for which error? Guide Server-side tracking for Meta: Conversions API with a lean consent bar Guide Shopify gift cards in Germany: gift card, discount code and store credit for VAT Guide Shopify invoices in Germany: what Shopify does, what is missing, what applies from 2027 Guide Shopware invoices: what Shopware 6 does on its own and what is missing Guide Stripe DATEV export: getting Stripe payments into DATEV as a booking batch Guide Booking Stripe fees in Germany: clearing account, reverse charge and Stripe Technology Europe Ltd Guide Stripe Invoicing in Germany: creating invoices, pricing and e-invoicing Guide Stripe invoices with payment terms as e-invoices: bank transfer to the Stripe IBAN Guide Stripe invoices in Germany: what Stripe Invoicing and Billing do, what is missing, and what applies from 2027 Guide Shipping costs and VAT in Germany: 7%, 19% or tax-exempt? Guide The German withdrawal button (§ 356a BGB): mandatory since June 19, 2026 Guide WooCommerce DATEV export: options, file format and account mapping Guide WooCommerce invoices in Germany: plugins, mandatory details, e-invoicing Guide XRechnung vs ZUGFeRD: the XRechnung format explained Guide Payment terms on invoices in Germany: rules, due date calculation and wording

Rechnungskit is not a tax advisory or law firm. This article explains general principles and does not replace advice from a tax advisor (Steuerberater, § 5 StBerG) or a lawyer (§ 3 RDG). Rechnungskit is built for businesses based in Germany and prepares documents, tax rates and bookings automatically. How your specific case is treated remains your decision, ideally together with your tax advisor or a lawyer.

Every invoice automatically as a valid e-invoice.

Connect your payment provider and we take care of format, validation and archive. Start for free in test mode.

Try it now
de en