What is ZUGFeRD? Meaning, versions, profiles
ZUGFeRD is a format for electronic invoices that combines a readable PDF file with an embedded, machine-readable XML data record. The abbreviation stands for "Zentraler User Guide des Forums elektronische Rechnung Deutschland" (Central User Guide of the German Electronic Invoice Forum). Since version 2.0, ZUGFeRD has been based on the European standard EN 16931 and is technically identical to the French format Factur-X. The current version is ZUGFeRD 2.5 from June 2026.
ZUGFeRD: meaning and abbreviation
The name ZUGFeRD is made up of "Zentraler User Guide" and "Forum elektronische Rechnung Deutschland" (FeRD). FeRD is an initiative of associations, ministries and companies that operates under the umbrella of the Arbeitsgemeinschaft für wirtschaftliche Verwaltung (AWV, Working Group for Economic Administration). It publishes the specification, since 2015 jointly with the French forum FNFE-MPE. This is why the format is called Factur-X in France; the content is the same.
How a ZUGFeRD invoice is structured
A ZUGFeRD invoice consists of a single file with two parts:
- Visual part: a PDF in the PDF/A-3 archive format. It looks like any familiar invoice and can be opened in any PDF reader.
- Data part: an embedded XML file in the UN/CEFACT Cross Industry Invoice (CII) syntax. It contains all invoice information in structured form so that software can import it without retyping.
ZUGFeRD: PDF for people, XML for computers
This design is called hybrid. The advantage: recipients without e-invoicing software read the PDF, recipients with software read the XML. If the two parts differ, the Federal Ministry of Finance takes the view that the structured XML part prevails.
ZUGFeRD versions at a glance
| Version | Published | Factur-X | Most important change |
|---|---|---|---|
| 1.0 | June 2014 | First version, before EN 16931 | |
| 2.0 | March 2019 | Switch to EN 16931, common basis with Factur-X | |
| 2.0.1 | October 2019 | Corrections; permissible e-invoice from this version onwards according to the BMF | |
| 2.1 and 2.1.1 | March and July 2020 | 1.0 | Joint standard with Factur-X, new XRECHNUNG profile in 2.1.1 |
| 2.2 | March 2022 | 1.0.06 | XRECHNUNG profile a permanent component, joint documentation |
| 2.3 | September 2024 | 1.0.07 | Based on CII D22B, permissible rounding tolerances, XSLT for visualisation |
| 2.4 | December 2025 | 1.08 | VAT-compliant labelling of sub-lines in the EXTENDED profile |
| 2.5 | June 2026 | 1.09 | Updated code lists and validation artefacts, new fields in EXTENDED |
New versions are generally backwards compatible. According to FeRD, ZUGFeRD 2.5 continues to build on the D22B technical basis from version 2.4 (FeRD). If you receive ZUGFeRD 1.0, you should be aware that this version is not based on EN 16931 and does not count as an e-invoice under § 14 UStG (German VAT Act).
The ZUGFeRD profiles
Within a version, there are several profiles. They determine how much information the XML contains.
| Profile | Content | E-invoice under § 14 UStG |
|---|---|---|
| MINIMUM | Only a few header details, no lines | No |
| BASIC WL | Header details and totals without lines | No |
| BASIC | Core information with invoice lines | Yes |
| EN 16931 | Complete data model of the standard, formerly COMFORT | Yes |
| EXTENDED | EN 16931 plus additional fields for complex cases | Yes |
| XRECHNUNG | EN 16931 with the German XRechnung rules | Yes |
This classification comes from the BMF (Federal Ministry of Finance) circular of 15 October 2025: ZUGFeRD from version 2.0.1 onwards is a permissible e-invoice format, with the exception of the MINIMUM and BASIC-WL profiles (BMF). In everyday terms, this means that the EN 16931 and EXTENDED profiles are the most common in business-to-business transactions.
ZUGFeRD and Factur-X
Since version 2.1, ZUGFeRD and Factur-X have been a joint standard with joint documentation in German, French and English. The version numbers run separately: ZUGFeRD 2.4 corresponds to Factur-X 1.08, and ZUGFeRD 2.5 corresponds to Factur-X 1.09. A valid Factur-X invoice is therefore also a valid ZUGFeRD invoice and vice versa, provided the profile matches.
Validating ZUGFeRD
You can check whether a ZUGFeRD file is correct using a validator. The checks cover the PDF/A-3 format, the XML schema and the business rules of EN 16931, for example whether totals and tax amounts add up. For the XRECHNUNG profile, the KoSIT rules apply in addition. faktoora automatically reads incoming PDF invoices with an embedded ZUGFeRD or Factur-X data record and checks them on import, including a validation report. The page Receiving e-invoices shows how this works.
ZUGFeRD and XRechnung
ZUGFeRD is not the only German format. XRechnung is a pure XML file without a PDF and is generally intended for invoices to federal authorities. The article ZUGFeRD or XRechnung? The differences explained compares when each format is appropriate. In faktoora, you create ZUGFeRD invoices in the EXTENDED profile directly via the user interface or the API; find out more under Creating e-invoices.
Frequently asked questions
What does the abbreviation ZUGFeRD stand for?
ZUGFeRD stands for "Zentraler User Guide des Forums elektronische Rechnung Deutschland" (Central User Guide of the German Electronic Invoice Forum). FeRD is the initiative that publishes the standard.
Which ZUGFeRD version is current?
The current version is ZUGFeRD 2.5, published in June 2026. It corresponds to Factur-X 1.09. Older versions from 2.0.1 onwards remain permissible as e-invoices.
Is a ZUGFeRD invoice an e-invoice?
Yes, from version 2.0.1 onwards in the BASIC, EN 16931, EXTENDED and XRECHNUNG profiles. The MINIMUM and BASIC WL profiles do not meet the requirements.
Can I open a ZUGFeRD invoice like a normal PDF?
Yes. The visual part is an ordinary PDF. In many PDF readers, you can see the embedded XML in the list of file attachments.
What is the difference between ZUGFeRD and Factur-X?
Technically, none. Both names refer to the same German-French standard; only the version numbers differ.