E-invoicing

ZUGFeRD / Factur-X

A hybrid e-invoice format: a PDF that a person can read with an embedded XML that software can process. Developed jointly by Germany and France.

What ZUGFeRD / Factur-X means

ZUGFeRD (Germany) and Factur-X (France) are the same technical standard under two names. The invoice is a PDF/A-3 file with an XML file embedded inside it; the XML follows the UN/CEFACT CII syntax of EN 16931. The recipient can open the PDF as usual, while accounting software extracts the XML and books the invoice without OCR.

The format comes in profiles from Minimum and Basic to EN 16931 and Extended; only the profiles from Basic upwards are structured enough to count as a compliant e-invoice. Because it looks like a normal PDF, it is a low-friction entry into e-invoicing for small businesses and is accepted under the German B2B mandate and in the French reform. Kontevia reads the embedded XML when a hybrid invoice arrives and is prepared to issue invoices in this format.

Related terms

XRechnungThe German national profile of EN 16931, mandatory for invoices to German public bodies and one of the accepted formats for the German B2B mandate.EN 16931The European standard that defines the data model of an electronic invoice. Every EU e-invoicing format is built on it or maps to it.E-invoice (electronic invoice)An invoice issued, sent and received in a structured electronic format that software can process automatically. A PDF is not an e-invoice under EU law.OCR (optical character recognition)Technology that turns a photo or scan of a receipt or invoice into text, so the amounts, dates and parties can be extracted and booked without retyping.

This entry is general information, not tax advice. Rules change; check the current position with your adviser or the tax authority of your country.

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Kontevia applies these rules for you

Rates, thresholds and e-invoicing formats come from the jurisdiction data of your country. You send the document, Kontevia books it and keeps the VAT summary ready.

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