Glossary A–ZLetter Z
ZUGFeRD
ZUGFeRD is a German format for electronic invoices that combines a PDF for people to read and an embedded XML file for software in a single file.
It is identical in content to the French format Factur-X. The name stands for “Zentraler User Guide des Forums elektronische Rechnung Deutschland”, the central user guide of the German e-invoicing forum.
A network operator can use it to send an advertiser an invoice that can be opened and read as usual, while the advertiser's accounting system takes over the data automatically. ZUGFeRD has several profiles containing different amounts of information. Profiles that meet the European standard EN 16931 can serve as an e-invoice under VAT law.
Operators should make sure their system produces an adequate profile; the simplest profiles do not meet the requirements for an e-invoice. What counts is the data in the XML file, not the visible PDF, so the two must not differ in content. Before switching over, it is worth checking with important invoice recipients which format they accept.