Definition: ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid format for electronic invoices: it combines a visually readable PDF/A-3 document with an embedded, structured XML file. This makes it possible to read invoice data by machine while at the same time providing an invoice that is easy for humans to read.
Why ZUGFeRD is important for accounting
ZUGFeRD significantly simplifies digital invoice processing in accounting. The structured XML file allows invoice recipients to automatically import data into their accounting software; line items, tax amounts and payment information are imported without manual data entry. For freelancers and small businesses this means fewer typing errors, faster payment processing and lower cost per document.
Legally, a ZUGFeRD invoice must contain the same mandatory information as a conventional invoice under the UStG (§14). In addition, electronic invoices must be archived in a revision-proof manner in accordance with the requirements of the GoBD and the retention obligations of the AO §147.
Technical basics and versions
ZUGFeRD is based on the principle of a hybrid format:
- A PDF/A-3 file forms the visible invoice.
- An XML file containing structured invoice data (recipient, supplier, invoice line items, tax breakdown, payment information) is embedded in this PDF/A-3.
Current versions of ZUGFeRD are compatible with Factur‑X (the Franco‑German standard). The XML structure follows internationally recognised invoice data models. ZUGFeRD itself does not require a digital signature; legal integrity is ensured by GoBD-compliant archiving.
Practical application in daily accounting
The introduction of ZUGFeRD mainly changes two workflows:
As the invoice issuer
- Create the invoice in your billing/ERP software and export a PDF/A-3 with an embedded XML file.
- Ensure that all mandatory details (invoice number, issue date, description of services/goods, net amounts, tax rates, tax amounts, VAT ID if applicable, payment terms) required by UStG §14 are included.
- For small business owners under UStG §19, the note on VAT exemption must be visible in the invoice data set; ZUGFeRD can provide this text in the XML.
As the invoice recipient
- Import the incoming ZUGFeRD file into your accounting software. The XML supplies the booking data directly (amounts, account assignment, tax codes).
- Check authorized amounts and, if necessary, assign accounts (SKR03/SKR04) — many programs allow automatic account assignment based on tax codes and supplier profiles.
- Store the original PDF/A-3 in a revision-proof archive so that GoBD requirements are met.
Concrete use cases and example workflows
Practical examples show the benefits immediately:
- An IT freelancer issues 20 monthly invoices: instead of entering each invoice manually, they generate ZUGFeRD PDFs in their invoicing software. Customers import the XML data; the freelancer receives faster payments and saves data-entry time.
- A small trading company receives supplier invoices by e‑mail. The bookkeeper imports the ZUGFeRD invoices into the accounting system, automatically checks VAT and posts supplier invoices with minimal manual effort.
Benefits at a glance:
- Less manual data entry and a lower error rate
- Faster accounts payable and receivable processing
- Compatibility with existing archiving and posting processes (GoBD-compliant)
Implementation, tools and legal requirements
Implementation requires:
- Invoicing or ERP software that supports ZUGFeRD export (common solutions such as DATEV-compatible programs, Lexware, sevDesk, FastBill usually offer support).
- A GoBD-compliant archiving system for retention of the PDF/A-3 files for the statutory period (generally 10 years according to AO §147).
- Clear processes for checking and coding the imported data, including assignment to SKR accounts and VAT codes.
Important: ZUGFeRD does not exempt you from the substantive obligations of an invoice under the UStG. Before rollout, check whether your workflows ensure authenticity, integrity and legibility for the entire retention period.