Is every PDF with XML a ZUGFeRD invoice?

No. It has to be a PDF/A-3 with correctly embedded XML in the right profile.

Which profile should I choose?

In most cases EN 16931. It is complete and understood by the common programs.

What applies if PDF and XML differ?

The XML data are the authoritative invoice data. You should avoid deviations at all costs.

Can I send ZUGFeRD to public authorities?

Authorities usually require the XRechnung. Whether ZUGFeRD is accepted depends on the portal. Ask beforehand.

ZUGFeRD: PDF with embedded XML explained

ZUGFeRD is a hybrid: people see an ordinary invoice as a PDF, software reads the data from an embedded XML file. For many it is the easiest start into e-invoicing.

Updated on 28 October 2026

How ZUGFeRD is built

A ZUGFeRD file is a PDF in the archive format PDF/A-3. An XML file with the invoice data is embedded in this PDF. When you open the file you see the usual invoice. Your accounting software instead reads the XML and takes over amounts, tax rates and addresses without retyping.

In France and internationally the same format is called Factur-X. Both are aligned in content.

The profiles

ZUGFeRD has profiles that define how much data the XML contains:

MINIMUM and BASIC WL: very few details, without line items. They are not enough as a complete e-invoice.
BASIC: contains the line items and covers the minimum requirements.
EN 16931 (formerly COMFORT): complete according to the European norm, the right choice for most cases.
EXTENDED: additional fields for industries with special requirements.
XRECHNUNG: a profile that follows the rules of the XRechnung.

Why many choose ZUGFeRD

The recipient can view the invoice without special software. Anyone who has not switched yet can read it like a PDF. Anyone who already processes automatically uses the XML. This makes ZUGFeRD suitable for transition periods and for mixed customer groups.

Typical stumbling blocks

It is often small things:

The profile is too small (MINIMUM or BASIC WL).
The XML is not embedded correctly as an attachment in the PDF/A-3.
The visible PDF invoice and the XML data differ. The XML data are authoritative; a contradiction leads to queries.
The PDF is not a valid PDF/A-3, for example because fonts are not embedded.

Validate, read, create

A validator shows whether profile, embedding and content are right. The XML can also be pulled out on its own, and you can create a ZUGFeRD invoice online from your details.

Frequently asked questions

Is every PDF with XML a ZUGFeRD invoice?: No. It has to be a PDF/A-3 with correctly embedded XML in the right profile.
Which profile should I choose?: In most cases EN 16931. It is complete and understood by the common programs.
What applies if PDF and XML differ?: The XML data are the authoritative invoice data. You should avoid deviations at all costs.
Can I send ZUGFeRD to public authorities?: Authorities usually require the XRechnung. Whether ZUGFeRD is accepted depends on the portal. Ask beforehand.

Try it now

Check an e-invoice in a few seconds. Your file stays in the memory of a server in Germany only and is deleted after one hour at the latest.

Validate e-invoice

More guides

These guides do not replace tax or legal advice. For questions about your own case please ask your tax adviser.