ZUGFerd profiles

Which ZUGFeRD profiles are available?

There are five ZUGFeRD profiles that differ from one another in respect of the scope of standardized data and their compliance with the German Turnover Tax law (UStG). We recommend generating invoices using the EN 16931 profile for the electronic invoices to comply with EU standards.

EXTENDED

The EXTENDED profile is an extension of the EN 16931-1 profile that supports more complex business processes (invoices that cover several deliveries and delivery locations, structured payment conditions, additional information at item level to support warehouse management, etc.)

Recognized as a complete invoice under the UStG in Germany: Yes

EN 16931 (COMFORT)

The EN 16931 (COMFORT) profile completely emulates EN 16931-1 and focuses on the key elements of an electronic invoice.

Recognized as a complete invoice under the UStG in Germany: Yes

BASIC

The BASIC profile is a subset of EN 16931-1 and can be used for simple UStG compliant invoices.

Recognized as a complete invoice under the UStG in Germany: Yes

BASIC WL

The BASIC WL profile does not contain any invoice items and cannot therefore reproduce UStG compliant invoices. It does, however, include all the information needed to book an invoice at document level. It is therefore a booking aid.

Recognized as a complete invoice under the UStG in Germany: No

MINIMUM

The MINIMU Mprofile includes the main information about the purchaser and vendor, the total invoice amount, and the total sales tax (VAT). Only the purchaser's reference can be given at item level. A breakdown of the sales tax (VAT) is not supported. It is therefore a booking aid.

Recognized as a complete invoice under the UStG in Germany: No