ZUGFeRD
Also: ZUGFeRD invoice · Factur-X · hybrid invoice
ZUGFeRD is a hybrid e-invoicing format that combines a human-readable PDF rendering with structured XML invoice data in a single file. The same document can therefore be displayed and processed automatically.
What it is
A ZUGFeRD invoice is based on PDF/A-3 and contains an embedded XML file. The PDF component serves the visual presentation, the XML data the automated processing.
ZUGFeRD and the French standard Factur-X are technically aligned, and in their current versions technically identical. Which legal and business requirements a particular invoice has to meet nevertheless depends on the individual case and recipient.
ZUGFeRD offers several profiles carrying different amounts of data. For German B2B e-invoicing, ZUGFeRD versions from 2.0.1 onwards generally satisfy the VAT format requirements, with the exception of the MINIMUM and BASIC-WL profiles. What is decisive is therefore not the PDF file extension but the structured record used.
In practice
The advantage is that one file can be read by people and processed automatically. That presupposes, however, that the receiving system actually evaluates the embedded XML file.
Consistency between the PDF and the XML matters as well. Since the new German B2B e-invoicing rules came into force, the structured part prevails in hybrid e-invoices where the structured data and the visual rendering contradict each other. Both components should therefore be generated from the same data basis and validated together.
On the invoice-intake side it is worth examining the existing process closely. If ZUGFeRD files are merely archived like ordinary PDFs and posted by hand, the machine-readable part goes unused.
When it affects you
ZUGFeRD is particularly interesting if you send electronic invoices to a range of trading partners, or want to process incoming invoices automatically. It combines the familiar visual presentation with structured invoice data and therefore suits processes that are being digitised step by step.
For German B2B, the profile used should fit both the legal requirements and the individual transaction. The technical implementation can be checked against a handful of real outgoing or incoming invoices.