Häufig gestellte Fragen
What is the difference between ZUGFeRD and XRechnung?
Both are e-invoice formats permitted in Germany under the EN 16931 standard, but they differ in structure: XRechnung is a pure XML format without a visible invoice presentation, while ZUGFeRD is a hybrid format consisting of a human-readable PDF/A-3 file with an embedded XML data set. The recipient can therefore open and print a ZUGFeRD invoice like a familiar PDF, while the accounting software automatically reads the structured XML data in parallel. XRechnung is de facto the prescribed standard in the public-sector (B2G) environment, since public-sector clients in Germany must be able to receive electronic invoices, whereas ZUGFeRD is frequently used in B2B commerce because of the additional PDF view. A detailed side-by-side comparison of both formats can be found on the linked comparison page.
Which ZUGFeRD profile should I use in B2B?
The EN 16931 profile (formerly Comfort) is considered the safe choice for legally compliant business transactions in Germany, as it maps all mandatory VAT information in structured form in the XML and thus fully satisfies the European invoicing standard. The Extended profile builds on this and adds industry-specific supplementary fields, so it is also compliant; the Basic profile likewise covers the core invoice data, which is why in practice at least EN 16931 is usually recommended. The lower profiles Minimum and Basic WL, by contrast, are not considered fully valid e-invoices in Germany because they lack mandatory information in machine-readable form; at most they serve as a posting aid. The specific profile choice should always be made in the context of the individual business processes and the profiles supported by the ERP or accounting software in use.
From when is ZUGFeRD binding under the e-invoicing mandate?
Since 1 January 2025, domestic companies in the B2B sector have been required to be able to receive structured e-invoices, which includes ZUGFeRD in the EN 16931 profile as well as the XRechnung format. Staggered transition periods apply to sending: in 2025 and 2026, paper or simple PDF invoices may still be used with the recipient's consent, and companies with a prior-year turnover of no more than 800,000 euros may continue this until the end of 2027. From 1 January 2028 the transition phase ends, so that in principle all domestic B2B invoices must then be issued in the structured format according to EN 16931. Exceptions include, among others, small-value invoices up to 250 euros, so the exact impact depends on the respective business model.
Is ZUGFeRD GoBD-compliant and can it be archived in an audit-proof way?
ZUGFeRD itself is a data format and makes no statement about retention; audit-proof status only results from proper archiving in accordance with the GoBD. The statutory retention period for invoices was shortened from ten to eight years by the Fourth Bureaucracy Relief Act (Viertes Bürokratieentlastungsgesetz) effective 1 January 2025; during this period, e-invoices must be retained in an unalterable, complete and machine-analysable form, with both the PDF presentation and the embedded XML data set preserved in the original. In practice this is done via an audit-proof DMS or archiving system that prevents and logs subsequent changes. A converted or printed version alone does not meet the requirements, since the structured data set must be preserved.
What applies if the PDF image and the embedded XML data set differ from each other?
Both components of a ZUGFeRD file are supposed to describe the same business transaction and match in content, but technical errors or faulty generation can lead to discrepancies. In the event of a contradiction, the structured XML data set is authoritative, since the receiving system posts the invoice from the XML rather than from the visual PDF image, and the German Federal Ministry of Finance also relies on the structured data for tax recognition. For this reason it is advisable to include a validation step in both outgoing and incoming invoice processing that checks the consistency of PDF and XML as well as compliance with the EN 16931 requirements. This avoids posting errors that would result from a PDF view that is only apparently correct.
Which ZUGFeRD version is current, and what is Factur-X about?
The current generation is ZUGFeRD 2.3.x, which was published together with the corresponding Factur-X version 1.07.x and is applicable in the release approved on 15 November 2024. ZUGFeRD and Factur-X have been technically identical since version 2.x, because the German FeRD (Forum elektronische Rechnung Deutschland) and the French FNFE-MPE (Forum National de la Facture Électronique et des Marchés Publics Électroniques) maintain the same standard; only the name differs depending on the country. As a result, the same hybrid format can be used across borders between Germany and France. The underlying XML data set follows the Cross-Industry Invoice schema from UN/CEFACT and is aligned with the European standard EN 16931.