ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid format for electronic invoices that combines a human-readable PDF/A-3 file with structured XML invoice data. From version 2.x onwards, the format is aligned with the European standard EN 16931.
A ZUGFeRD invoice looks like a normal PDF invoice but additionally contains embedded, machine-readable data. People read the PDF, accounting software processes the XML – both are contained in a single file.
Why do I need ZUGFeRD?
Since 1 January 2025, businesses in Germany must be able to receive e-invoices in domestic B2B transactions (Growth Opportunities Act); staggered transition periods apply to sending. ZUGFeRD from version 2.x meets the e-invoice requirements in the EN 16931 profile and above. The format is therefore suitable for companies that want to digitise their invoicing in a legally compliant way while keeping a human-readable PDF view – for example for customers without automated invoice processing. Since the PDF is still included, nothing changes for such recipients at first; the transition can therefore be made step by step.
Practical relevance for shop owners
Technically, a ZUGFeRD invoice is a PDF/A-3 file with an embedded XML file containing the invoice data. Recipients without special software open the invoice as a regular PDF, while accounting and ERP systems read and post the structured data automatically – for example via a DATEV integration. For online merchants this means: the shop or ERP should be able to generate ZUGFeRD invoices, and incoming invoices (e.g. from suppliers) should be processed with their embedded XML. Especially in B2B commerce, the format is increasingly expected. ZUGFeRD defines several profiles:
- MINIMUM – basic invoice data only, not suitable for input tax deduction
- BASIC – core data for simple invoices
- EN 16931 (COMFORT) – full coverage of the EU standard, the common profile for B2B use
- EXTENDED – additional fields for complex business processes, for example in manufacturing
Common mistakes
- Sending a plain PDF only: A normal PDF invoice without embedded XML is not an e-invoice within the meaning of the German rules.
- Choosing the wrong profile: Profiles below EN 16931 do not meet the requirements for an e-invoice in domestic German B2B transactions.
- Inconsistent data: If the PDF view and the XML data differ, the structured XML part is authoritative – such errors may only surface at the recipient's end.
- Forgetting special cases: Cancellation invoices and credit notes must also be issued correctly as e-invoices – see our article on ZUGFeRD credit notes and cancellation invoices.
What to look out for
First check which systems generate and receive invoices: shop system, ERP, accounting. Then decide which profile to use and how generated invoices are validated before they are sent. Extensions and custom integrations exist for Shopware, WooCommerce and other systems – our service page ZUGFeRD & XRechnung shows how e-invoicing can be implemented in shop systems. It is also advisable to run a test with your most important customers and their accounting systems before rolling the format out across the board. Freely available validators check whether generated files conform to the chosen profile and the standard.
XRechnung is a purely XML-based format without a PDF view, mainly relevant for invoices to German public-sector clients. With its hybrid approach, ZUGFeRD is typically aimed at the B2B sector.