ZUGFeRD Invoice Generator

ZUGFeRD Invoice Generator (Germany Hybrid PDF/XML Format)

If you invoice German B2B clients, you've probably been told you need ZUGFeRD. Here's what it actually is, why it exists, and how to generate one without spending €80 a month on accounting software.

What Is ZUGFeRD?

ZUGFeRD stands for "Zentraler User Guide des Forums elektronische Rechnung Deutschland" (catchy, right?). It's a German invoice format that's both a regular PDF (so humans can read it) AND contains structured XML data (so software can auto-process it).

Best of both worlds. Your client can open it as a PDF and read it normally. Their accounting software can also extract the XML data automatically without OCR or manual entry.

ZUGFeRD vs PEPPOL vs XRechnung (Germany Specific)

Three German invoice standards, slightly different.

ZUGFeRD 2.x and Factur-X are technically the same format. Germany calls it ZUGFeRD, France calls it Factur-X. They're harmonised and interoperable.

ZUGFeRD Profile Levels

ZUGFeRD has different "profiles" with different levels of structured data.

• MINIMUM: Basic invoice metadata (issuer, recipient, totals). Lightweight.
• BASIC WL: Without line items. For accounting overview.
• BASIC: Includes line items. Most common for small businesses.
• EN 16931 (formerly COMFORT): Aligned with EU standard. Required for B2G.
• EXTENDED: Industry specific extensions, deep integration.

For most B2B German invoicing, BASIC or EN 16931 is what you need.

What Goes In a ZUGFeRD Invoice

Same fields as a regular German tax invoice (Rechnung), but the data is also embedded as XML inside the PDF.

Required fields:

• Vollständiger Name und Anschrift des Lieferers (full name and address of supplier)
• Vollständiger Name und Anschrift des Leistungsempfängers (full name and address of recipient)
• Steuernummer oder USt-IdNr. (tax number or VAT ID of supplier)
• Ausstellungsdatum (issue date)
• Fortlaufende Rechnungsnummer (sequential invoice number)
• Menge und Art der gelieferten Gegenstände oder Umfang der sonstigen Leistung (quantity and type of goods/services)
• Zeitpunkt der Lieferung (delivery date)
• Entgelt (net amount per item)
• Steuersatz und Steuerbetrag (VAT rate and amount)
• Gesamtbetrag (total)

Why ZUGFeRD Matters in 2026

Germany made e-invoicing for B2B mandatory from January 1, 2025. Transitional rules apply through 2027.

From January 2025: Businesses must be able to RECEIVE electronic invoices (PDF without XML no longer counts as electronic).

From January 2027: Businesses with turnover over €800,000 must SEND electronic invoices.

From January 2028: All B2B invoices in Germany must be electronic.

So if you're doing B2B work in Germany or invoicing German clients, you need to be ZUGFeRD or XRechnung capable by 2027 at the latest.

How to Generate a ZUGFeRD Invoice

You need software that can produce ZUGFeRD compliant PDF/A-3 with embedded XML. Options:

• Accounting software with ZUGFeRD support: DATEV, sevDesk, Lexoffice, sevDesk, Buhl, Billomat. German specific tools usually have it. International tools (Xero, QuickBooks) are adding it.
• ZUGFeRD libraries: Mustangproject (open source Java/CLI), Konik, ZUGFeRD-csharp. For developers building custom tools.
• Specialised converters: Tools like ZUGFeRD-PDF-Generator can take an existing PDF and add ZUGFeRD XML.

FreeInvoicePDF.org and ZUGFeRD

FreeInvoicePDF currently generates clean PDF invoices. They're not ZUGFeRD format (no embedded XML) yet. ZUGFeRD support is on our roadmap.

For now, if you need ZUGFeRD specifically, use sevDesk, Lexoffice, or a German accounting tool. For standard EU invoicing, see EU VAT invoice template.

Common Questions About ZUGFeRD

Can I just send a regular PDF to German clients? Until 2027, yes for sending (but they may demand ZUGFeRD/XRechnung sooner). From 2028, no, all B2B invoices must be electronic.

Is ZUGFeRD the same as XRechnung? No. ZUGFeRD is hybrid (PDF + XML). XRechnung is pure XML. Both are mandatory for different scenarios.

Does ZUGFeRD work outside Germany? Yes. ZUGFeRD 2.x is harmonised with Factur-X (France) and is EN 16931 compliant, so it works across EU. PEPPOL networks also accept ZUGFeRD-Extended.

What's the difference between ZUGFeRD 1.0 and 2.x? Version 2.x is EN 16931 compliant and harmonised with Factur-X. Use 2.x for new invoices. Version 1.0 is being phased out.