ZUGFeRD

ZUGFeRD is an open standard for electronic invoicing developed in Germany by the Forum elektronische Rechnung Deutschland (FeRD). It is designed to enable both human readability and machine readability within a single invoice file by embedding structured data in an otherwise standard PDF/A-3 document. This allows recipient accounting systems to automatically extract invoice data without manual data entry, while still preserving a clear, human-readable invoice for verification.

Technically, ZUGFeRD combines the UN/CEFACT Cross-Industry Invoice (CII) data model with a PDF envelope. The invoice data can be supplied as embedded XML inside the PDF, or as a separate XML file, enabling interoperability across different software and systems. The approach supports different levels of data richness through profiles, ranging from basic to extended information, to accommodate varying business needs and software capabilities.

Versions and evolution: The initial release, ZUGFeRD 1.x (introduced around 2014), defined multiple profiles with progressively richer data sets. A subsequent generation, ZUGFeRD 2.x, focused on streamlined packaging and broader interoperability and is marketed in France as Factur-X. The 2.x series aligns with European e-invoicing standards and the EN 16931/CII framework, facilitating cross-border and cross-system data exchange.

Adoption and impact: ZUGFeRD aims to reduce administrative costs and increase processing efficiency in business-to-business and public-sector invoicing. It complements broader European e-invoicing directives and standardization efforts, promoting interoperability between German and European invoicing ecosystems.