E-Invoice, PDF/A-3 & XML
ZUGFeRD Explained: PDF/A-3, XML, Profiles & Factur-X
ZUGFeRD is a hybrid e-invoice format: A PDF/A-3 file contains the visible invoice and embedded XML data for electronic processing. Key factors are the used profile, complete structured information, and technical as well as content validation.
ZUGFeRD 2.5 combines a readable PDF/A-3 invoice with embedded XML data. This format is technically aligned with Factur-X. Whether a file meets the requirements of an e-invoice depends particularly on the profile, structured mandatory information, and error-free processing.
ZUGFeRD facilitates the exchange of structured invoicing data because people can read the PDF representation while accounting systems process the embedded XML. A regular PDF without a structured dataset is not a ZUGFeRD invoice. The quality of the data, the specific use case, and the recipient's requirements remain crucial.
ZUGFeRD Sample Invoice from Motorica
The sample file was generated directly with the Motorica invoice generator. It includes a readable PDF invoice and embedded structured XML data.
What is ZUGFeRD?
ZUGFeRD 2.5 is a hybrid format for electronic invoices. The version published on June 10, 2026 combines a PDF/A-3 visual component with embedded XML invoice data. ZUGFeRD and Factur-X are technically aligned. The PDF representation supports human verification; the XML enables electronic processing.
- ZUGFeRD combines PDF and XML in one file
- The PDF is readable for humans
- The XML data is processable by software
- The format is based on PDF/A-3 and structured invoice data
- ZUGFeRD can be used in B2B, B2G, and B2C contexts
- Suitable profiles and complete data are crucial for e-invoice compliance
- A regular PDF without structured XML data is not a ZUGFeRD invoice
ZUGFeRD, PDF, and XRechnung: The Difference
A normal PDF is only a digital representation of the invoice. It can be sent and read via email but does not contain machine-processable e-invoice data without structured information. An XRechnung consists solely of XML data and is barely readable without a viewer. ZUGFeRD lies in between: it includes a readable PDF and additionally structured XML data within the same file.
- PDF: Readable, but not an e-invoice without structured data
- XRechnung: Pure XML invoice for machine processing
- ZUGFeRD: PDF/A-3 with embedded XML invoice data
- ZUGFeRD is easier to understand for many small businesses than pure XML files
- The embedded XML data are crucial for electronic processing
- For public authorities, additional requirements such as Leitweg-ID or platform rules may apply
When is ZUGFeRD a true E-Invoice?
Since 2025, a simple PDF in the domestic B2B sector generally no longer suffices as an E-Invoice. A ZUGFeRD invoice can meet the requirements if it uses an appropriate structured format and contains all necessary invoice details. According to the Federal Ministry of Finance's view, ZUGFeRD formats from version 2.0.1 are generally considered valid E-Invoice formats unless the MINIMUM or BASIC-WL profiles are used.
- Use an appropriate ZUGFeRD profile
- Do not plan to use the MINIMUM and BASIC-WL profiles for E-Invoice obligations
- Completely capture mandatory details in the structured data part
- Maintain PDF and XML content cleanly together
- Technically validate the invoice before sending
- Adhere to format requirements of the recipient
- Consult a tax advisor or software provider if uncertain
What details belong in a ZUGFeRD invoice?
A ZUGFeRD invoice must not only look complete visually but also contain important invoice data structurally in the XML part. This includes typical mandatory invoice details as well as technically clean entries so that accounting software can process the invoice correctly. If details are present only in the PDF and missing in the XML, electronic processing may fail.
- Name and address of the issuer
- Name and address of the recipient
- Tax number or VAT identification number, where applicable
- Invoice number
- Invoice date
- Date of performance or period of performance
- Description of services provided
- Quantity, unit, unit price and total amount
- Net amount, VAT and gross amount
- Tax rate or tax exemption notice
- Payment terms and bank details
- Electronic recipient information, if agreed upon or required
ZUGFeRD Profiles: Why the Profile Matters
ZUGFeRD offers several profiles with varying data scope. Not every profile is suitable for every purpose. For mandatory e-invoices, all VAT-related information must be fully structured and included. The MINIMUM and BASIC-WL profiles do not meet this requirement. Additionally, recipient-specific, industry-specific, and regulatory requirements need to be checked.
- Do not choose a profile randomly
- Do not plan to use MINIMUM or BASIC-WL for mandatory B2B e-invoices
- Prefer EN-16931-compliant profiles
- Check the requirements of the recipient
- Adhere to platform-specific guidelines for authorities
- Configure software so that mandatory information is fully output
- Test profile changes before sending invoices in production
PDF and XML Must Match
The biggest practical advantage of ZUGFeRD is also a frequent source of errors: The invoice has both a visible PDF page and a structured XML part. Both must represent the same invoice. If different amounts, tax rates, or customer data appear in the PDF compared to the XML, it leads to inquiries and processing errors. Therefore, a ZUGFeRD invoice should not be manually edited as a PDF afterward.
- Do not manually edit the PDF afterwards
- Do not decouple XML data from visible invoice content
- Check net amount, VAT and gross in both parts
- Maintain invoice number and date consistently
- Uniquely capture service details
- Document corrections cleanly through credit note, correction or new invoice
- Do not create separate versions of PDF and XML
Receive and check ZUGFeRD invoices
When you receive a ZUGFeRD invoice, you usually see only the PDF at first glance. The actual structured invoice data is embedded in the document. For accounting purposes, it's not enough to just look at the visible PDF page. You should check if the invoice was received as a ZUGFeRD file, if the information makes sense and whether your software can correctly read the XML data.
- Save ZUGFeRD file completely
- Do not just take screenshots or printouts
- Check vendor, amount and VAT
- Verify payment details
- Read embedded XML data with appropriate software
- Do not blindly book discrepancies between display and data
- Clarify unclear invoices with the issuer
- Store incoming invoice for tax advisor and accounting traceability
What should be checked before sending ZUGFeRD invoices?
Before sending a ZUGFeRD invoice, you should not only check the layout but also ensure that the invoice is technically valid and all relevant information is present in the structured data part. Especially for business customers, tax advisors and automated processing, errors become apparent quickly: missing mandatory fields, incorrect VAT amounts, unclear payment terms or mismatched XML data.
- Fully capture customer details
- Check invoice number and date
- Specify service date or period
- Clearly formulate the service description
- Check net, tax and gross amounts
- Verify payment terms and bank details
- Use appropriate ZUGFeRD profile
- Validate file before sending
- Archive invoice in original format
ZUGFeRD and public authorities
For invoices to public authorities, it is not enough to merely produce a technically compliant format. Public bodies may impose additional requirements on the transmission route, Leitweg-ID, recipient of invoice, attachments, and platforms. In many administrative processes, XRechnung is the better-known standard. ZUGFeRD can be acceptable according to specific guidelines but should always be verified with the authority or platform requirements before issuing an invoice.
- Check public authority specifications
- Request Leitweg-ID in time if necessary
- Clarify permissible format and profile
- Consider invoice receiving platform
- Correctly transmit attachments and references
- Carefully evaluate rejection reasons if any
- Do not assume that every ZUGFeRD profile is accepted by authorities
Retention: The complete ZUGFeRD file matters
A ZUGFeRD invoice should be stored in its original format entirely. It is insufficient to merely print out or screenshot the visible PDF page. Embedded XML data are a crucial part of an electronic invoice. For traceable archiving, invoices, files, payment status, corrections and possible audit results must remain retrievable later.
- Store original file completely
- Do not remove embedded XML data
- Do not save invoice only as printout or image
- Maintain understandable invoice names and numbers
- Document corrections and cancellations
- Link payments to the invoice
- Ensure data is accessible for tax advisors and audits
- Adhere to GoBD-compliant archiving and permissions
Common Errors with ZUGFeRD Invoices
Many errors occur because ZUGFeRD is treated like a regular PDF. This is risky. The invoice must not only look correct but also be structurally sound. XML data errors can cause business customers or accounting systems to process the invoice incorrectly. Therefore, the process should ensure that invoice data is correctly captured once and then automatically output in both PDF and XML formats.
- Label a regular PDF as ZUGFeRD
- Select an incorrect or unsuitable profile
- XML data is missing or incomplete
- PDF and XML contain different amounts
- Tax totals do not match mathematically
- Mandatory information is missing in the structured part
- ZUGFeRD file is not validated
- File is manually changed afterward
- Only the PDF is archived, not the full file
- Recipient requirements are not checked
Motorica Support: Documented Functionality Status
Motorica supports structured invoice data entry and XRechnung output. Motorica creates ZUGFeRD invoices directly from maintained invoice data. The file combines a readable PDF invoice with embedded structured XML data. This article remains a neutral technical foundation.
- Structured capture of customer and service data
- Maintain invoice numbers, dates, amounts, and taxes transparently
- Generate XRechnung and check it before sending
- Organize incoming invoices and receipts systematically
- Link payments and open items with invoices
- Prepare data for tax advisors and bookkeeping
- Motorica creates ZUGFeRD invoices directly from the maintained invoice data. The file combines a readable PDF invoice with embedded structured XML data.
FAQ
Frequently Asked Questions about ZUGFeRD
What is ZUGFeRD?
ZUGFeRD is a hybrid e-invoice format that combines a readable PDF/A-3 invoice with embedded XML data. The PDF is intended for human readability, while the XML data can be processed by software.
Is ZUGFeRD just a regular PDF?
No. A regular PDF does not contain structured invoice data. A ZUGFeRD invoice includes additional XML data embedded in the PDF/A-3 file, which can be machine-read.
Is ZUGFeRD a valid e-invoice?
ZUGFeRD can be a valid e-invoice if an appropriate profile is used and all required structured invoice data are included. Profiles MINIMUM and BASIC-WL should not be used for mandatory B2B e-invoices.
What is the difference between ZUGFeRD and XRechnung?
XRechnung is a pure XML invoice that can be difficult to read without a viewer. ZUGFeRD, on the other hand, combines a readable PDF with embedded XML data. Both formats can be relevant for e-invoices if legal and technical requirements are met.
What is the advantage of ZUGFeRD for small businesses?
ZUGFeRD is practical for small businesses because customers still receive a readable PDF invoice, while accounting systems can process the embedded XML data. This reduces manual entries and simplifies the transition to e-invoicing.
Do I have to use ZUGFeRD starting in 2025?
No. ZUGFeRD is not the only permissible e-invoice format. In the B2B sector, XRechnung or other suitable structured formats can also be used. The key requirement is that the invoice meets legal requirements and can be processed electronically.
Can I send a ZUGFeRD invoice by email?
In principle, an e-invoice can also be transmitted via email if the specific transmission route agreed upon by the parties involved allows it. It is crucial that the complete ZUGFeRD file is sent and that the embedded XML data are not lost.
How do I check a ZUGFeRD invoice?
Check not only the visible PDF but also the structured data. Suitable software or a validator can help to verify mandatory fields, format, amounts, tax totals, and XML data.
How must I store ZUGFeRD invoices?
The complete ZUGFeRD file should be stored in its original format. A printout, screenshot, or simple PDF copy without embedded XML data is insufficient if this results in the loss of structured invoice components.
Does Motorica support ZUGFeRD output?
Motorica generates ZUGFeRD invoices directly from maintained invoice data. The file combines a readable PDF invoice with embedded structured XML data. Motorica supports structured invoice capture, XRechnung, and ZUGFeRD.
Prepare E-Invoices Structurally
Motorica helps to capture invoice data structurally and issue XRechnung. Motorica generates ZUGFeRD invoices directly from maintained invoice data. The file combines a readable PDF invoice with embedded structured XML data; Motorica supports XRechnung.
No payment details · No automatic renewal