ZUGFeRD
ZUGFeRD solves the core problem of B2B e-invoicing: humans still see a PDF while software reads structured data at the same time. Both live in the same file.
How the hybrid format is built
A ZUGFeRD invoice is a PDF/A-3 file with embedded XML. PDF/A-3 is an ISO-standardised format for long-term archiving that permits embedding arbitrary files — exactly the capability this format is built on.
The recipient opens the file and sees a familiar invoice document. An accounting system instead reads the embedded XML and processes the invoice without re-keying. Both views come from the same file and cannot drift apart.
The current release is ZUGFeRD 2.4, published in early December 2025 and effective since 15 January 2026, superseding version 2.3.
The profile question — this is where it matters
ZUGFeRD defines several profiles with different levels of detail, and the choice is not a matter of taste.
To satisfy the legal requirement, the EN 16931 profile (formerly called "Comfort") is the safe option: fully standard-compliant and equivalent in content to an XRechnung.
The leaner MINIMUM and BASIC WL profiles deliberately carry less information and are not sufficient for a VAT-complete invoice. Using them produces a file that is technically ZUGFeRD but misses the legal purpose.
The EXTENDED profile goes beyond the standard and makes sense where industry-specific additional data has to travel with the invoice.
When to use ZUGFeRD, when XRechnung
Towards public sector clients, XRechnung is the mandated standard. In B2B, ZUGFeRD is usually the more pragmatic choice, because the recipient can read the invoice even if their software does not yet parse the XML.
In substance the two do not differ: they implement the same standard and differ in the container, not the data model.
Frequently asked
Which ZUGFeRD profile satisfies the legal requirement?
The EN 16931 profile (formerly "Comfort"). MINIMUM and BASIC WL deliberately carry less information and are not sufficient for a VAT-complete invoice.
Which ZUGFeRD version is current?
ZUGFeRD 2.4, published in early December 2025 and effective since 15 January 2026, superseding version 2.3.
Can a recipient read a ZUGFeRD invoice without special software?
Yes. The file is an ordinary PDF and opens in any PDF viewer. The structured data sits additionally in the embedded XML.
