ZUGFeRD
Hybrid electronic invoice format combining a PDF for humans with embedded XML for accounting systems. Standard for German B2B e-invoicing.
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid electronic invoicing format. Each invoice is a single PDF/A-3 file that contains both a human-readable visual layout and a machine-readable XML payload conforming to the European EN 16931 standard.
The key insight is hybrid. A recipient's accounting system reads the XML directly. A human recipient sees the same PDF they would receive from any other invoice. There is no information mismatch because both views are generated from the same source.
Why it exists
European e-invoicing mandates (Germany's e-invoice obligation taking effect in stages from 2025 onward) require electronic format for B2B invoices. ZUGFeRD satisfies the obligation while remaining backwards compatible with traditional PDF workflows.
Profiles
ZUGFeRD defines several profiles with increasing data richness:
- MINIMUM: header data only, for internal documentation.
- BASIC WL and BASIC: line items plus tax breakdown.
- EN 16931 (formerly COMFORT): full EN-compliant invoice, the default for German B2B.
- EXTENDED: industry-specific additions.
Most German B2B invoices today target the EN 16931 profile.
ZUGFeRD vs XRechnung
XRechnung is the pure-XML format required for invoicing to German public administration (B2G). ZUGFeRD is the hybrid format used in B2B. Both follow EN 16931. ChronoDesk emits ZUGFeRD for B2B sales and dealer-to-dealer invoices.
What this means for dealers
A ZUGFeRD-compliant invoice from your workspace can be ingested directly by your customer's DATEV, SAP, or any e-invoicing inbox. No re-typing, no OCR, no manual reconciliation. The XML payload includes the legal margin-scheme notation for Differenzbesteuerung transactions automatically.