ZUGFeRD: profiles, versions and an example
ZUGFeRD is a PDF with an embedded XML file: people read the PDF, software reads the invoice data. In Germany, a ZUGFeRD invoice counts as an e-invoice from version 2.0.1, except in the MINIMUM and BASIC WL profiles.
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What ZUGFeRD is
A ZUGFeRD invoice is a PDF in the PDF/A-3 archive format. It contains an XML file with the same invoice as structured data in CII syntax. If the PDF and the XML file differ, the XML data has prevailed since 2025 (BMF, question 12a).
In France, the same format is called Factur-X (Factur-X vs ZUGFeRD).
The profiles
The profile defines how much detail the XML file contains. FeRD counts five data profiles plus the XRECHNUNG reference profile, which has existed since version 2.1.1.
| Profile | Content | E-invoice in Germany |
|---|---|---|
| MINIMUM | a few header fields for bookkeeping, no invoice lines | no |
| BASIC WL | header fields without invoice lines | 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, such as several delivery locations | yes |
| XRECHNUNG | an embedded XRechnung in CII | yes |
For invoices that conform to EU rules, FeRD recommends the EN 16931 profile. Invoices to federal authorities generally follow the XRechnung format (§ 4 ERechV).
Versions
| Version | Published | What it added |
|---|---|---|
| 1.0 | Jun 25, 2014 | first edition, before EN 16931 |
| 2.0.1 | Oct 15, 2019 | based on EN 16931; the oldest version that counts as an e-invoice in Germany |
| 2.1.1 | Jul 1, 2020 | XRECHNUNG reference profile |
| 2.2 | Mar 1, 2022 | revision |
| 2.3 | Sep 18, 2024 | revision |
| 2.4 | Dec 4, 2025 | revision |
| 2.5 | Jun 10, 2026 | fields from the upcoming EN 16931-1:2026 in the EXTENDED profile |
| 2.5.2 | Aug 4, 2026 | corrections, valid from Sep 1, 2026 |
Source: FeRD version archive. Older versions from 2.0.1 on remain permitted as e-invoices. The rule set invowerk checks against is listed on the test bench.
PDF/A-3 and the embedded file
The PDF follows PDF/A-3 (ISO 19005-3), a standard for long-term archiving. It
requires, for example, that all fonts are embedded in the PDF. In the current
version, each PDF may carry only one invoice file, named factur-x.xml or
xrechnung.xml.
If the XML file is valid, PDF/A format errors are only warnings in Germany, according to FeRD. The recipient can still ask for a corrected version.
Example
Valid ZUGFeRD PDFs to download are listed under e-invoice examples.
FeRD publishes ZUGFeRD example invoices in the ZUGFeRD 2.5.2 download package. The test bench shows which result public test cases get at invowerk.
Check a ZUGFeRD invoice
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.