What Is ZUGFeRD? The Hybrid Invoice Format Explained

ZUGFeRD is the e-invoicing format that bridges the gap between humans and machines. It embeds structured XML data inside a regular PDF — so your client can open and read the invoice normally, while their accounting software can extract and process the data automatically. With Germany's 2027 B2B e-invoicing mandate approaching, ZUGFeRD is the format most businesses will use.

What is ZUGFeRD?

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format that packages a human-readable PDF/A-3 document together with a machine-readable XML attachment. The XML follows the Cross-Industry Invoice (CII) syntax and complies with the European standard EN 16931.

The result is a single .pdf file that works for everyone: accountants can open and read it in any PDF viewer, while ERP systems and accounting software can extract the structured data without manual entry.

How the hybrid format works

A ZUGFeRD invoice contains two layers of information in a single file:

1. The PDF layer — A standard invoice document with your company header, line items, totals, and payment details. It looks exactly like any other PDF invoice. The PDF uses the PDF/A-3 archival format, which ensures long-term readability.
2. The XML layer — A structured data file (CII XML) embedded as an attachment inside the PDF. This contains the same invoice data in a machine-readable format with defined field names, data types, and validation rules.

When you send a ZUGFeRD invoice, the recipient can handle it either way. A small business without automation can simply open and read the PDF. A company with modern accounting software will have the data extracted automatically — no scanning, no OCR, no manual data entry.

ZUGFeRD profiles

ZUGFeRD defines five profiles that determine how much data is included in the XML layer. Each profile adds more fields on top of the previous one:

For the 2027 B2B mandate, the EN 16931 (Comfort) profile is the minimum required level. NormaForm generates invoices at this profile by default, ensuring full compliance.

EN 16931 and EU compliance

EN 16931 is the European standard for electronic invoicing, adopted by all EU member states. ZUGFeRD 2.3 at the EN 16931 profile is fully compliant with this standard, which means a ZUGFeRD invoice created for a German client is also structurally valid across the EU.

This is particularly relevant for cross-border invoicing. A ZUGFeRD EN 16931 invoice contains all the data fields that any EU country's system expects — seller/buyer identification, VAT details, line items, payment terms, and more. The PDF layer can be in any language, while the XML layer uses standardized codes that are language-independent.

ZUGFeRD vs. XRechnung — which to use?

Both are EN 16931-compliant, but they serve different needs:

• ZUGFeRD is best for B2B invoicing — Your client gets a readable PDF and their systems get structured data. It works with any workflow — automated or manual.
• XRechnung is required for B2G invoicing — German government agencies require pure XML via XRechnung. They do not accept ZUGFeRD for procurement. Read our XRechnung guide.

If you invoice both government and private clients, you will need both formats. NormaForm supports both — choose the format per invoice based on who you are billing.

Getting started with ZUGFeRD

To create your first ZUGFeRD invoice:

1. Enter your business details (company name, address, VAT ID, bank account for payments)
2. Add your client and the invoice line items — descriptions, quantities, unit prices, VAT rates
3. Select ZUGFeRD 2.3 as the output format
4. Download the .pdf file — it contains both the readable invoice and the embedded XML data

New to ZUGFeRD as a small business? Read our getting-started guide for SMEs.