FacturXZUGFeRD

FacturXZUGFeRD is a hybrid electronic invoicing format designed to enable both human-readable invoices and machine-readable data within a single file. It combines a PDF/A-3 document that can be viewed by people with a structured XML payload embedded inside the file, allowing automated processing by business software. The embedded XML follows the data model of cross-industry invoice standards, enabling consistent data extraction across systems.

The format originated from two closely related initiatives: ZUGFeRD from Germany and Factur-X from France. Both projects aimed to improve interoperability between national e-invoicing practices and to support cross-border exchanges within the European Union. The combined term FacturXZUGFeRD is used to describe the family of formats that share the same underlying data model and packaging approach, facilitating exchanges between German and French invoicing ecosystems and beyond.

Technically, a FacturXZUGFeRD invoice is a PDF/A-3 file that contains an embedded XML file encoding the invoice data in accordance with UN/CEFACT’s Cross-Industry Invoice (CII) semantics. This enables the recipient’s accounting or ERP system to automatically process the invoice while preserving a human-readable PDF for verification, archiving, and audit purposes.

Versions and adoption have evolved to promote interoperability with EU e-invoicing guidelines. The ZUGFeRD and Factur-X strands have been harmonized in practice, with various versions and profiles implemented by software vendors and public bodies to support standardized data exchange. See also ZUGFeRD, Factur-X, and UN/CEFACT CII for related standards.