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ZUGFeRD
ZUGFeRD
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is Germany's hybrid e-invoice format: a single PDF/A-3 file that embeds a structured UN/CEFACT CII XML document, making it simultaneously human-readable and machine-processable. It is the primary format enabling compliance with Germany's B2B e-invoicing mandate under the Wachstumschancengesetz (March 2024, amending §14 UStG), and is one of the two accepted formats alongside XRechnung.
How it works
ZUGFeRD combines two complete representations of the same invoice in one file:
- Visual layer — a PDF/A-3 (ISO 19005-3:2012) page that any human can read and print
- Structured layer — an embedded XML file encoded in UN/CEFACT CII (Cross Industry Invoice) syntax, readable by any ERP or accounting system
In case of discrepancy between the two layers, the XML is legally decisive for VAT purposes, including input VAT deductibility (Facturwise, May 2026). The two representations are treated as a single indivisible record for archiving (VATupdate, May 2026).
Facturwise (May 2026) states the embedded XML filename in ZUGFeRD is zugferd-invoice.xml, and this is the only structural distinction from Factur-X (which uses factur-x.xml). VATupdate (May 2026) states the embedded file in ZUGFeRD is also named factur-x.xml. Sources could not be reconciled.
Relationship to Factur-X
ZUGFeRD and Factur-X (France's equivalent format) have been technically identical since ZUGFeRD 2.1 / Factur-X 1.0, jointly published 24 March 2020 by FeRD and FNFE-MPE (Facturwise, May 2026). They share the same XML schema (UN/CEFACT CII), the same six profiles, the same PDF/A-3 container, and the same validation artefacts. The only structural distinction is the embedded XML filename (see contradiction above) and two country-specific profile extensions:
- ZUGFeRD adds an XRECHNUNG reference profile (Germany-specific)
- Factur-X adds EXTENDED-CTC-FR (a subset of EXTENDED for France's B2B mandate, mandatory from September 2026)
Current version (as-of 2026-06-10): ZUGFeRD 2.5 / Factur-X 1.09 — released 10 June 2026 by FeRD and FNFE-MPE. Free downloads at ferd-net.de/ZUGFeRD-Download and fnfe-mpe.org/factur-x/ (FeRD official announcement, June 2026).
Previous version: ZUGFeRD 2.4 / Factur-X 1.08 — released 4 December 2025, effective from 15 January 2026 (FeRD download page, December 2025).
Profiles
ZUGFeRD has six profiles with differing levels of data completeness and legal compliance (Facturwise, May 2026; Docuflair, July 2026):
| Profile | Line items in XML? | EN 16931-compliant? | Valid §14 UStG e-invoice? |
|---|---|---|---|
| MINIMUM | No | No | No — accounting aid (Buchungshilfe) only |
| BASIC WL (Without Lines) | No | No | No — accounting aid only |
| BASIC | Yes | Partial | Disputed — see contradiction |
| EN 16931 (also: COMFORT, RECOMMENDED) | Yes | Yes | Yes |
| EXTENDED | Yes + sub-items | Yes + extras | Yes |
| XRECHNUNG | Yes | Yes (XRechnung CIUS) | Yes |
Facturwise (May 2026) states BASIC is "not fully EN 16931-compliant" and implies ambiguity over whether it qualifies as a valid §14 UStG e-invoice or merely as a Buchungshilfe. Docuflair (July 2026) lists "Basic" as one of the compliant profiles alongside EN 16931 and EXTENDED. Safe practitioner guidance from available sources: use EN 16931/COMFORT profile or higher.
MINIMUM and BASIC WL are explicitly Buchungshilfen (accounting aids) and do not satisfy the mandate. The EN 16931 profile is the minimum recommended for B2B mandate compliance.
EXTENDED sub-item update (ZUGFeRD 2.4 / Factur-X 1.08): Sub-line items (bundles, kits, composite products) can now carry their own VAT information in a mandate-compliant way, resolving a previous "media break" for construction, trades, agencies, and bundled goods (FeRD/FNFE-MPE press release, December 2025).
XRECHNUNG profile: embeds XRechnung-conformant CII XML inside a PDF/A-3 hybrid container. Passes the KoSIT XRechnung validator, enabling B2G federal portal submission while providing a human-readable PDF. Introduced in ZUGFeRD 2.2 (VATupdate, May 2026).
ZUGFeRD vs XRechnung
Both formats are legally valid for Germany's B2B mandate. The choice depends on the recipient and context (Docuflair, July 2026; Facturwise, May 2026):
| ZUGFeRD | XRechnung | |
|---|---|---|
| Format | Hybrid PDF/A-3 + embedded CII XML | Pure CII XML only |
| Human-readable? | Yes — PDF layer | No — dedicated software required |
| B2B mandate? | Valid (EN 16931 profile or above) | Valid |
| B2G federal (ZRE/OZG-RE)? | Only via XRECHNUNG profile workaround | Required; needs Leitweg-ID |
| B2G state/municipal? | Generally accepted | Generally accepted |
| Attachment embed? | Yes (inside PDF/A-3 container) | Referenced externally only |
| Peppol? | Yes — since 3 March 2025 | Yes |
| File size | Larger (PDF wrapper) | Very small |
ZUGFeRD is preferred for the B2B transition period because the PDF layer acts as a human-readable fallback for non-automated recipients. XRechnung is mandatory for invoices submitted to federal public entities via ZRE/OZG-RE.
Germany B2B e-invoicing mandate
Legal basis: Wachstumschancengesetz (Bundesrat approval 22 March 2024), amending §14 UStG. Accepted formats: XRechnung, ZUGFeRD (EN 16931 profile or above), and other EN 16931-compatible formats (EDICOM, June 2026; BMF letter, 15 October 2025).
Timeline (as-of 2026-06-30):
- 1 January 2025 — All German businesses must be capable of receiving EN 16931-compliant e-invoices; issuance remains voluntary.
- 31 December 2026 — Transition ends for businesses with prior-year turnover above €800,000; paper and non-compliant formats no longer permitted for issuance.
- 1 January 2027 — Mandatory e-invoice issuance for businesses with prior-year turnover above €800,000.
- 31 December 2027 — Transition ends for all remaining businesses.
- 1 January 2028 — Mandatory e-invoice issuance for all remaining businesses.
Scope: domestic B2B transactions only. Excludes: B2C, VAT-exempt (§4 UStG), invoices below €250, passenger transport tickets, cross-border transactions (EDICOM, June 2026).
Exemptions: Kleinunternehmer under §19 UStG (prior-year net turnover not exceeding €25,000) are exempt from issuing but must be able to receive e-invoices from 1 January 2025 (as-of 2026-05-09, Facturwise).
Operating model: Post-audit / decentralised. No central government platform; invoices exchanged directly via Peppol, email, EDI, or business portals. Tax authorities only receive copies on audit request. Germany does not include real-time reporting to tax authorities (contrast with France's planned clearing model) (EC digital-building-blocks, March 2026).
Retention: 8 years in original electronic format; printing is legally insufficient; GoBD requirements apply (as-of January 2025, Bürokratieentlastungsgesetz IV, per Facturwise May 2026).
Official guidance reference: BMF FAQ updated 23 March 2026 is the current authoritative reference for Germany's domestic B2B e-invoicing rules (invoice-converter.com, April 2026).
Peppol integration
Since 3 March 2025, ZUGFeRD and Factur-X invoices can be sent via the Peppol network (invoice-portal.de, December 2025). A Peppol Access Point extracts the embedded CII XML from the PDF/A-3 container, validates it against EN 16931, and converts it to UBL BIS Billing 3.0 for delivery to the recipient.
GEBA (German Electronic Business Address): a voluntary addressing standard based on the W-IdNr. (Business Identification Number from the German Federal Central Tax Office), usable as a Peppol Participant ID. Does not replace VAT ID, Leitweg-ID, GLN, or other ISO 6523 identifiers (as-of 2026-06-30, EDICOM; Comarch, April 2026).
ZUGFeRD 2.4 and 2.5 version changes
ZUGFeRD 2.4 / Factur-X 1.08 (released 4 December 2025; effective 15 January 2026):
- EXTENDED profile: sub-line items now VAT-compliant (previously a "media break" for construction, trades, agencies, bundles/sets)
- Updated tax logic per BMF letter of 15 October 2025
- New XSD + Schematron validation artefacts for all five core profiles; stricter value type checks, structured error reports
- XML base updated from UN/CEFACT CII D16B to D22B; backward compatible
- Clean UBL line mapping for Peppol conversion
- France: EXTENDED adds French interoperability elements for September 2026 mandate
ZUGFeRD 2.5 / Factur-X 1.09 (released 10 June 2026; as-of 2026-06-10):
- Updated code lists and validation artefacts aligned with EC's EN 16931 code list publication (semi-annual update cycle planned going forward)
- New elements added to EXTENDED profile (tied to forthcoming EN 16931-1 revision)
- Gross invoice processing support (petroleum, publishing sectors)
- New reference invoice templates: construction, leasing, reverse charge, simplified invoices
- No change to Germany's B2B mandate rollout timeline
Comarch (20 April 2026) and VATupdate (21 April 2026) describe ZUGFeRD 2.5 as "scheduled for May 2026." EDICOM (updated 30 June 2026) states it "released officially 20 May 2026." FeRD's official announcement gives 10 June 2026. Mustangproject 2.24.0 (12 June 2026) is the first library release to support ZUGFeRD 2.5. FeRD's official date (10 June 2026) is the primary reference.
Validation
Three layers apply (Facturwise, May 2026; mustangproject.org, June 2026):
- PDF/A-3 conformance — veraPDF; confirms the container is a valid PDF/A-3 archive document
- XSD schema — per-profile XSD schema; confirms the embedded XML is structurally correct for the declared profile
- Business rules — Schematron checks: arithmetic (BR-CO-10/15/16), mandatory fields (BR-05/15), VAT category codes (BR-S-05/Z-05/AE-05), Germany-specific BR-DE rules
Tools (as-of 2026-06-30):
- Mustang Project (mustangproject.org): open-source Java library + CLI + Mustangserver REST API; v2.24.0 (12 June 2026) supports ZUGFeRD 2.5 / Factur-X 1.09; Apache 2.0 license; Maven Central
- KoSIT validator: validates XRechnung; GitHub; also available via e-rechnung-validator.de for ZUGFeRD cross-check
- Online validators: zugferd-validator.de (API + MCP), e-rechnung-validator.de, zugferd-community.net/en/open_community/validation
ViDA implications
ViDA (VAT in the Digital Age) was adopted by the EU Council on 11 March 2025, entered into force 14 April 2025 (as-of 2026-03-24, vatcalc.com). Germany's B2B e-invoicing mandate is a pre-ViDA national implementation for which Germany obtained a derogation from Articles 218/232 of the EU VAT Directive. ZUGFeRD's hybrid format with required data structure is valid under the ViDA framework (vatcalc.com). Germany's decentralised post-audit model does not include real-time digital reporting to tax authorities; a future national portal is under consideration.
ViDA's EU-level Digital Reporting Requirements (DRR) for cross-border B2B transactions target 2030. XRechnung 4.0 (announced March 2026, based on EN 16931-1:2026) is described as "a key building block for the upcoming B2B mandate and ViDA" (invoice-portal.de, April 2026).
ERP and platform support
- SAP S/4HANA: EN 16931 certified, April 2026 (as-of 2026-04-30)
- Microsoft Dynamics 365 F&SCM: ZUGFeRD generation via dox42 plugin — embedded PDF/XML demonstrated July 2025 (YouTube, dox42 channel, July 2025)
- WooCommerce: ZUGFeRD/XRechnung automatic generation plugin demonstrated June 2026
- Stimulsoft report generator: supports Factur-X 1.08 / ZUGFeRD 2.4 from February 2026 (Stimulsoft, February 2026)
Key terms
| Term | Meaning |
|---|---|
| FeRD | Forum Elektronische Rechnung Deutschland — governing body for ZUGFeRD |
| FNFE-MPE | French equivalent forum — co-governs Factur-X alongside FeRD |
| PDF/A-3 | ISO 19005-3:2012 archival PDF standard permitting embedded file attachments |
| CII | UN/CEFACT Cross Industry Invoice — XML syntax used in ZUGFeRD's structured layer |
| D22B | UN/CEFACT CII revision introduced in ZUGFeRD 2.4 (backward compatible with D16B) |
| Buchungshilfe | "Accounting aid" — MINIMUM/BASIC WL profiles do not qualify as §14 UStG e-invoices |
| KoSIT | Koordinierungsstelle für IT-Standards — German authority maintaining XRechnung and the German Peppol access point |
| GEBA | German Electronic Business Address — voluntary Peppol participant ID based on W-IdNr. |
| Leitweg-ID | Routing ID required for B2G invoice submission to German federal/state public entities |
| Wachstumschancengesetz | German Growth Opportunities Act (Bundesrat approval 22 March 2024) — legal basis for B2B e-invoicing mandate |
| GoBD | German tax authority requirements for electronic accounting record retention |
| W-IdNr. | Business Identification Number from German Federal Central Tax Office — basis for GEBA addressing |