ZUGFeRD / Factur-X

What is ZUGFeRD and Factur-X?

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a German invoice format launched in 2014. Factur-X is the French-German harmonization of the same concept, developed in collaboration between the German Forum for Electronic Invoicing and the French FNFE-MPE. Since version 2.1, ZUGFeRD and Factur-X are technically identical—two names for the same standard. The unique feature of this format is that it is a hybrid invoice: the document is a standard PDF that humans can open and read, but embedded within the file is an XML file containing structured data. This allows a recipient without an e-invoicing system to still read the invoice, while a recipient with automated bookkeeping can extract the data directly from the XML layer.

Profiles and Detail Levels

ZUGFeRD/Factur-X operates with several "profiles" that determine how much data the XML portion contains: Minimum: Covers only basic fields (invoice number, date, total) and serves as a first step toward e-invoicing. Basic: Adds line-item details, VAT rates, and payment information. EN 16931 (Comfort): Complies with the European standard EN 16931 and meets EU requirements for e-invoicing. Extended: Includes additional business data such as delivery addresses, order references, and contract details. The higher the profile, the more automation is possible—but the more data fields the sender must provide.

ZUGFeRD vs. Peppol

While Peppol BIS is a pure XML format sent via a network, ZUGFeRD/Factur-X is intended as a transitional technology. A major advantage is that it can be sent as a standard email attachment—no specialized infrastructure is required. However, you lose network benefits like automatic recipient registration, technical receipts, and centralized directories. While Peppol dominates in Scandinavia, ZUGFeRD is widespread in Germany, France, Austria, and Switzerland, particularly among smaller businesses not yet connected to an open network.

Global Relevance

Companies exporting to the German or French markets will increasingly encounter requirements for ZUGFeRD/Factur-X. As of 2025, Germany mandates e-invoicing for B2B trade, and ZUGFeRD (Comfort profile) is one of the primary approved formats. It is therefore vital to ensure your ERP system can generate and receive hybrid invoices, even if you primarily use Peppol for other markets.