E-Invoicing Standards
ZUGFeRD
ZUGFeRD is a hybrid e-invoicing standard combining human-readable PDFs with machine-readable XML data, streamlining cross-border compliance in Europe.
What is ZUGFeRD?
ZUGFeRD (Zentraler User Guide Forum elektronische Rechnung Deutschland) is a hybrid e-invoicing format developed by Germany's Electronic Invoice Forum (FeRD). It integrates a human-readable PDF invoice with embedded machine-readable XML data, enabling seamless processing for both manual review and automated systems.
Key Features
Hybrid Format
- Combines PDF/A-3 (human-readable visual invoice) with XML data (structured machine-readable content).
- No need for bilateral software agreements or dedicated EDI systems.
- Works across B2B, B2G, and B2C transactions.
Compliance & Standards
- Aligns with EU Directive 2014/55/EU and European Standard EN 16931.
- Supports UN/CEFACT Cross Industry Invoice (CII) compatibility (versions 2.1.1+).
Profiles
- Basic: Structured data for simple invoices.
- Comfort: Fully automated processing (covers EN 16931).
- Extended: Additional industry-specific data fields.
Benefits
- Cost Savings: Reduces processing costs by ~€10 per invoice (60% savings).
- Error Reduction: Eliminates manual data entry errors.
- Automation: Integrates with ERP/accounting systems.
- Sustainability: Removes paper and postage costs.
Adoption Timeline
- 2025: Voluntary adoption in Germany.
- 2026: Mandatory e-invoicing for businesses.
- Public Sector: Required for government contracts (≥€1,000) since 2020.
Technical Requirements
- PDF/A-3: Embeds XML files with specific naming conventions (e.g.,
factur-x.xmlfor ZUGFeRD 2.1+). - XML Schema: Based on UN/CEFACT CII or UBL 2.1.
- Validation: Requires PDF/A-3 conformance checks and XML schema validation.
Comparison with Alternatives
| Feature | ZUGFeRD | XRechnung | Factur-X |
|---|---|---|---|
| Format | Hybrid (PDF/XML) | XML-only | Hybrid (PDF/XML) |
| Primary Use | Cross-industry B2B/B2G | German B2G | French B2B/B2G |
| Flexibility | High | Low (public-sector specific) | High |
Implementation Steps
- Assess Current Processes: Identify automation opportunities.
- Select Software: Choose ZUGFeRD-compliant tools.
- Integrate Systems: Connect with ERP/EDI platforms.
- Train Staff: Cover XML/PDF components and software usage.
- Pilot Phase: Test in controlled environments before full rollout.
- Monitor: Track processing time, error rates, and compliance.
Current Status
- Latest Version: ZUGFeRD 2.2.0+ (supports CII and PDF/A-3).
- Germany: National standard for public/private sectors.
- Europe: Growing adoption via ViDA (VAT in the Digital Age) initiative.
Resources
ZUGFeRD simplifies cross-border invoicing by merging human and machine readability, ensuring compliance with evolving EU regulations while reducing operational costs.