ZUGFeRD
Definition ZUGFeRD Invoice
ZUGFeRD is a hybrid e-invoice format consisting of a machine-readable XML file and a PDF. The abbreviation stands for “Zentraler User Guide des Forums elektronische Rechnung Deutschland”.
The format was developed in 2014 by representatives from business, associations and public administration. The aim was to create a uniform standard for the electronic exchange of invoices between companies.
The ZUGFeRD format
ZUGFeRD is based on the PDF/A-3 standard, which makes it possible to integrate structured invoice data in a PDF document. In accordance with Directive EU/2014/55 and the EN16931 standard, it combines a human-readable PDF with embedded structured data in XML format. The Cross Industry Invoice (CII, from UN/CEFACT) standards developed by the CEN standardization committee and the Message User Guides (MUG) based on them are used. The hybrid version allows companies to process their invoices efficiently electronically and at the same time have access to a familiar and easy-to-read invoice.
The content of ZUGFeRD is (now) identical to the French e-invoice format Factur-X (from FNFE MPE = Forum National de la Facture Electronique et des Marchés Publics Electroniques).
ZUGfeRD XML and PDF example invoice
Example Invoices
PDF/A-3 with embedded XML file as attachment
Structured data in the XML file, machine-readable
The example shows a ZUGFeRD invoice in version 2.2 and is included in the version download at https://www.ferd-net.de.
Compatibility / ZUGFeRD Software
ZUGFeRD is designed to be compatible with all common accounting and ERP systems and software solutions. It can therefore usually be implemented easily.
FeRD (The Forum of Electronic Invoices Germany) provides a list of software with which you can create ZUGFeRD invoices.
When processing incoming invoices, it is worth using a solution that can handle both e-invoices and conventional invoices (paper, scans, PDF, etc.). This prevents different incoming invoice processes having to be carried out in parallel in order to handle all formats. This is where AI-supported incoming invoice processing with automatic data extraction comes in.
Processing ZUGFeRD XML and ZUGFeRD PDF
When processing incoming ZUGFeRD invoices, both the human-readable PDF and the structured data are automatically read and digitally processed.
The five profiles
ZUGFeRD defines five different profiles that cover different requirements for electronic invoice exchange.
Minimum:
Basic WL:
Basic:
EN16931, formerly Comfort:
Extended:
Versions
ZUGFeRD Standard in the B2G & B2B sector
The German standard for transactions in the B2G area is the XRechnung, which can be created and sent as a standalone XML file from ZUGFeRD 2.1.1 using a separate profile. This means that ZUGFeRD can be used for invoicing with German authorities.
The Federal Ministry of Finance has also confirmed that ZUGFeRD version 2.0.1 meets the requirements of the upcoming mandatory B2B e-invoicing.
The format is also increasingly being accepted in other European countries.
ZUGFeRD in Austria
In Austria, the format is not yet widely used; the Austrian standard ebInterface is in the foreground.
The current ebInterface version 5.0 corresponds to the e-invoice standards UBL and CII and is compatible with both formats. They can therefore be converted relatively easily. Currently, ebInterface can be converted to ZUGFeRD 1.0 (Basic/Comfort/Extended).
More information for Austria can be found on the WKO website.
Benefits
There are numerous reasons for using ZUGFeRD:
