ZUGFeRD Profile Types Explained: MINIMUM, BASIC, EN 16931 and More
ZUGFeRD is not a single format but a family of profiles with different data requirements. Choosing the wrong profile means your invoice either fails validation or carries unnecessary overhead.
What a ZUGFeRD profile is
ZUGFeRD embeds a machine-readable XML file inside a PDF. The profile specifies the minimum set of XML fields that must be populated. A higher profile allows more structured data at the cost of more required fields. The PDF remains the human-readable document; the XML is for automated processing.
The five main profiles
- MINIMUM: the lowest level, covering only the fields required by French and German tax law for archiving. No line items. Used mainly for simplified invoices or internal documents.
- BASIC WL: adds delivery and payment information but still no line items. Used for invoices where line-level detail is not required by the buyer.
- BASIC: adds line items with description, quantity and net price. Sufficient for many domestic B2B invoices.
- EN 16931 (also called COMFORT): the European standard profile as defined in EN 16931-1. Required for invoices exchanged with German federal authorities via XRechnung compatibility, and the recommended default for general B2B use.
- EXTENDED: adds fields beyond EN 16931 for complex procurement scenarios, contractual references and additional party data.
Which profile most businesses need
For invoicing German federal agencies, you technically need XRechnung, not ZUGFeRD, although ZUGFeRD EN 16931 is accepted on some portals. For general B2B invoicing in Germany, EN 16931 is the safest choice: it meets the mandatory fields and is compatible with most buyer systems.
Profile and buyer requirements
Some large buyers specify which profile they accept. If a buyer requires EN 16931, submitting BASIC may be rejected even if it validates. Check the buyer's EDI or procurement documentation before generating invoices at scale.
Validating your profile choice
The correct profile for a given invoice is something to confirm with your tax adviser or the buyer's procurement team. For a broader overview of the format differences, see XRechnung vs ZUGFeRD. This article is general information only and does not constitute tax or legal advice.
Common questions
- What ZUGFeRD profile should I use?
- For most B2B invoices in Germany, EN 16931 (also called COMFORT) is the recommended default. It meets the European standard and is compatible with most buyer systems. BASIC is sufficient for simpler invoices where buyers do not require the full EN 16931 data set.
- What is the difference between ZUGFeRD BASIC and EN 16931?
- BASIC includes line items with basic fields. EN 16931 (COMFORT) includes the full mandatory field set of the European standard, including tax breakdowns, delivery information and additional party data. EN 16931 is required when invoicing to buyers who specify EN 16931 compliance.
- Is ZUGFeRD accepted for German e-invoicing mandates?
- ZUGFeRD is a valid e-invoice format under the German mandate for B2B invoices. XRechnung is generally required for invoices to federal authorities. Confirm with your buyer which format and profile they accept. This is general information, not tax or legal advice.