Factur-X vs ZUGFeRD: one format, two names
Factur-X and ZUGFeRD are the same standard: a PDF with an embedded XML file in CII. ZUGFeRD is the German name, Factur-X the French one, and ZUGFeRD 2.5.2 corresponds to Factur-X 1.09.2.
| Current version | ZUGFeRD 2.5.2 = Factur-X 1.09.2, valid from Sep 1, 2026 |
|---|---|
| Publisher | FeRD (Germany) and FNFE-MPE (France) jointly |
| Permitted as an e-invoice in Germany | from ZUGFeRD 2.0.1, in four of the six profiles (UStAE 14.1 para. 14 sentence 4) |
Structure, profiles and validation rules are identical under both names. Only the name and the version number differ. An invoice therefore needs one check, for Germany and for France alike.
The profiles
The profile defines how much detail the embedded invoice data contains. According to the German Federal Ministry of Finance (BMF), only two profiles do not count as an e-invoice.
| Profile | Content | E-invoice in Germany |
|---|---|---|
| MINIMUM | a few header fields for bookkeeping, “No XML Invoice” per the specification | no |
| BASIC WL | header fields without invoice lines, also “No XML Invoice” | no |
| BASIC | the mandatory EN 16931 fields with invoice lines | yes |
| EN 16931 (Comfort) | all EN 16931 fields | yes |
| EXTENDED | EN 16931 plus additional fields | yes |
| XRECHNUNG | an embedded XRechnung | yes |
How invowerk checks ZUGFeRD and Factur-X
invowerk detects the profile and checks the embedded invoice data against FeRD's validation rules for that profile. invowerk also checks the PDF for PDF/A.