ZUGFeRD 2.4

E-invoicing in Germany: How to implement the obligation with SAP Business One

ZUGFeRD (Central User Guide for the Electronic Invoice Germany Forum) is a hybrid format for electronic invoices developed in Germany. It combines a human-readable PDF/A-3 file with an embedded, structured XML data record according to the CII (UN/CEFACT Cross Industry Invoice) syntax. This means the document remains legible and printable for humans, while the XML payload can be processed automatically. The current version is ZUGFeRD 2.4, Published on 4 December 2025, intended for use from 15 January 2026.

Context

ZUGFeRD knows several Profiles, which differ in the level of detail of the embedded data: MINIMUM and BASIC WL (Header data only, no line items — not EN-16931 compliant and may not be used as a pure e-invoice under the 2025 legal situation), BASIC and EN 16931 (EN-compliant, standard case for B2B), EXTENDED (full detail with project-specific fields) as well as the XInvoiceProfile (purebreds XML without PDF, ideal for B2G). In SAP Business One, ZUGFeRD has been supported since the standard German localisation — for the Going out from FP 2405, for the Entrance with draft creation and XPath-based mapping from FP 2502. Partner products such as Versino Financial Suite, CKS.DIGITAL or EDS complete the processing. Besides ZUGFeRD, there is the almost identical French counterpart Factur-X; Both standards share the same technical basis.

Demarcation

ZUGFeRD is not a pure data format like XRechnung — the PDF remains part of the container, even if the XML payload is legally valid. It is also not the only way to e-invoicing: alongside ZUGFeRD, XRechnung (pure XML) and Peppol-based UBL formats are available. Compared to an EDI-based INVOIC flow, ZUGFeRD is easier to implement (no EDI clearing necessary), but less geared towards automation in end-to-end business chains. Not every ZUGFeRD profile is EN-16931 compliant — the choice of profile is therefore not a minor detail, but a central design decision for any e-invoicing strategy.