ZUGFeRD

Short definition

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format. A ZUGFeRD invoice is a PDF/A-3 file with an embedded XML attachment — humans and machines read the same document.

The XML is based on the UN/CEFACT Cross Industry Invoice (CII) standard. The French equivalent Factur-X is technically identical to ZUGFeRD 2.x.

Profiles

ZUGFeRD defines five conformance levels, from purely visual PDF to fully structured B2B invoice:

Profile	Structure	Typical use
MINIMUM	master data only	accounting headers
BASIC WL	no line items	tax/total amounts
BASIC	incl. line items	small invoices
EN 16931 / COMFORT	EU-norm compliant	standard B2B
EXTENDED	industry extensions	complex invoices
XRECHNUNG	German CIUS	B2G in Germany

Since ZUGFeRD 2.1 the XRECHNUNG profile is part of the specification — a ZUGFeRD invoice can simultaneously be a valid XRechnung.

Versions at a glance

• ZUGFeRD 1.0 (2014) — deprecated, older CII version
• ZUGFeRD 2.0 / 2.1 (2019/2020) — EN 16931 compliant, compatible with Factur-X 1.0
• ZUGFeRD 2.2 / 2.3 (2022/2024) — current versions, extended profiles

For the German e-invoicing mandate from 2025 onward, at minimum ZUGFeRD 2.x in profile EN 16931 or XRECHNUNG is relevant.

Creating ZUGFeRD with the Dokmatiq API

A ZUGFeRD PDF is produced in two steps: send invoice data to the e-invoicing API, receive a PDF/A-3 with an embedded CII XML.

curl -X POST https://api.dokmatiq.com/v1/einvoice/zugferd \
  -H "Authorization: Bearer $DOKMATIQ_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "profile": "EN16931",
    "invoice": {
      "id": "2026-0042",
      "issueDate": "2026-04-17",
      "seller": { "name": "Example GmbH", "vatId": "DE123456789" },
      "buyer": { "name": "Customer AG", "vatId": "DE987654321" },
      "lines": [{ "description": "Consulting", "quantity": 8, "unitPrice": 120.0 }]
    }
  }'

The response is an application/pdf with a properly embedded factur-x.xml (or zugferd-invoice.xml on 1.x).

ZUGFeRD vs. XRechnung

• ZUGFeRD is hybrid (PDF + XML); XRechnung is XML-only
• ZUGFeRD is more flexible for B2B; XRechnung is mandatory for B2G in Germany
• A ZUGFeRD invoice in the XRECHNUNG profile satisfies both worlds

Common pitfalls

1. PDF/A-3 is required — a plain PDF with an XML attachment is not a valid ZUGFeRD invoice
2. The embedded XML must carry the correct file name (factur-x.xml from 2.1 onward)
3. The XML must validate against the official Schematron — wrong codes, missing tax details or incorrect BT fields will be rejected by the recipient