Contents
Definition ZUGFeRD
“Zentraler User Guidedes Forums elektronische Rechnung Deutschland” is a standardized electronic invoice format that was developed to simplify and automate the exchange of invoices between companies, public authorities and other organizations.
It combines a human-readable PDF/A-3 file with a machine-readable XML file that contains all invoice data in a structured format.
This combination enables both easy readability for humans and efficient, automated processing by computer systems.
Together with XRechnung, ZUGFeRD is one of the two established e-invoice formats in Germany.
The components
A ZUGFeRD invoice consists of two components, a PDF/A-3 file and an embedded XML file.
PDF/A-3 file
The PDF/A-3 file presents the invoice in an easy-to-understand and visually appealing format.
It contains all the typical elements of an invoice in legible form, such as sender and recipient information, invoice number and date, details of the products or services supplied, prices and VAT details as well as payment terms and bank details.
XML file
The XML file is embedded in the PDF/A-3 file and contains the structured data of the invoice.
ERP systems and other software solutions can automatically read and process this data, while it is not directly readable by humans.
The XML file is based on the internationally recognized UN/CEFACT standard.
Is ZUGFeRD an e-invoice?
Yes, ZUGFeRD is always also an e-invoice. It complies with all applicable EU legal requirements and also offers companies the benefits of digital invoice management.
Together with XRechnung, it is one of the two most important e-invoicing standards in Germany.
How is a ZUGFeRD invoice structured?
Here you can see the typical structure of an XML structure.
Header
- Invoice date
- Invoice number
- Delivery date
- Currency information
Parties
- Information on seller and buyer (names, addresses, contact information)
- Tax numbers and VAT ID no.
Monetary Totals
Total amount of the invoice
Tax amount
Discount information
Line Items
- Details of the products or services (description, quantity, unit price, tax information)
- Line positions
Example code of a simple ZUGFeRD XML structure:
Example code of a simple XML structure:
Example code of a simple XML structure:
Example code of a simple XML structure:
Advantages at a glance
Interoperability
Increased efficiency
Cost savings
Legal certainty and compliance
Transparency and traceability
Flexibility
Environmental friendliness
Interoperability
ZUGFeRD is a standardized format that is supported by many ERP systems and software solutions, which facilitates the interoperability and exchange of invoices between different IT systems and companies.
As ZUGFeRD meets the requirements of the European standard EN 16931, it is recognized throughout Europe and can be used in many European countries.
Increased efficiency
Thanks to the machine-readable XML component of ZUGFeRD, invoices can be automatically read and processed in the accounting systems, which reduces manual effort and minimizes the error rate.
This leads to faster processing, as automated processing enables payments to be checked and approved more quickly.
Cost savings
ZUGFeRD invoices are transmitted and stored electronically, reducing paper consumption and the costs of printing and mailing.
The automation of invoice processing reduces the need for manual work, which reduces personnel costs and allows resources to be used more efficiently.
Legal certainty and compliance
ZUGFeRD invoices meet the legal requirements for electronic invoices in Germany and many other countries, making it easier to comply with tax and retention regulations.
Thanks to the PDF/A-3 component, a long-term archivable format, they are also suitable for the legally required storage of invoices.
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Transparency and traceability
The PDF/A-3 file combines human readability with an XML file that contains structured data for machine processing, which facilitates the verification and traceability of invoice information.
Standardized invoice content also ensures clear and consistent data that can be easily tracked and analyzed.
Flexibility
The elimination of paper and physical transportation routes when using ZUGFeRD helps to reduce the ecological footprint.
Electronic invoice processing conserves natural resources and reduces the environmental impact, which contributes to sustainability.
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Mandatory e-invoicing in the B2B sector from 2025
The ZUGFeRD format meets the requirements of the e-invoicing obligation in the B2B sector from 2025.
This obligation aims to increase the efficiency of invoice processing, combat tax evasion and promote digitalization.
The format is based on the European standard EN 16931, which serves as the basis for mandatory e-invoicing in many European countries.
Companies that use this format can be sure that they are complying with regulations while benefiting from the advantages of digital invoice processing.
Overall, the ZUGFeRD format offers a future-proof solution that will help companies to comply with the e-invoicing obligation in the B2B sector from 2025 and optimize their processes at the same time.
Which platforms can be used to transmit ZUGFeRD invoices?
E-invoices can be transmitted via various platforms and communication channels that meet both the technical and legal requirements for electronic invoices.
Here are some of the most common platforms and methods:
E-invoicing platforms
PEPPOL (Pan-European Public Procurement Online): PEPPOL is a network that enables the secure and standardized exchange of electronic documents.
Many e-invoicing service providers offer PEPPOL as a transport channel for ZUGFeRD invoices.
Specialized e-invoicing service providers: Platforms such as Basware, Tungsten Network, etc. offer comprehensive solutions for sending and receiving electronic invoices, including support for ZUGFeRD.
Web portals
Customer and supplier portals: Some larger companies offer their business partners access to special web portals via which invoices can be uploaded and managed.
These portals usually also support the ZUGFeRD format.
ZRE Bund: The “Zentrale Rechnungseingangsportal des Bundes” (ZRE Bund) is a platform via which federal suppliers can submit electronic invoices.
ZUGFeRD is supported by this portal, which facilitates the submission and processing of invoices to federal authorities.
One of the simplest methods of transmitting ZUGFeRD invoices is by email.
The PDF/A-3 file containing the embedded XML data can be attached to the email.
This is a widely used method that is particularly suitable for smaller companies.
API interfaces
Companies can use API interfaces to transfer ZUGFeRD invoices directly between different systems.
This enables direct and automated communication without human intervention.
EDI (Electronic Data Interchange)
Electronic data interchange via EDI networks is an established method for exchanging business documents.
ZUGFeRD invoices can be converted into EDI formats and sent via these networks.
ERP systems
Many modern ERP systems support the sending and receiving of e-invoices directly within the software.
This enables seamless integration into existing business processes and reduces manual effort.
Postal service provider
Some postal service providers offer hybrid solutions in which electronic invoices are converted into paper form and sent physically.
This can be useful if the recipient has not yet implemented an electronic invoicing solution.
Conclusion
The ZUGFeRD format is a modern, efficient and legally compliant solution for electronic invoicing and processing.
It combines the advantages of human readability and machine processing in a single document, which offers companies many benefits.
By using this format, companies can optimize their processes, cut costs and reduce their environmental footprint at the same time.