Create a ZUGFeRD Invoice: Step by Step

A valid ZUGFeRD invoice is a PDF with embedded invoice data that contains all mandatory details. In VAT GPT you fill in the invoice in the editor, choose "ZUGFeRD (PDF)" and download the file.

Last updated: October 27, 2026

In brief

Valid: ZUGFeRD from version 2.0.1, not in the profiles MINIMUM and BASIC-WL, with all mandatory details in the data.
Create: Fill in the editor in VAT GPT, keep the format "ZUGFeRD (PDF)", click "Download PDF".
Afterwards: Check the file, send it, keep it for eight years.

What does a valid ZUGFeRD invoice need?

You have to write an invoice to a business customer and want to be sure it passes as an e-invoice. Three things decide:

The version. The BMF accepts ZUGFeRD from version 2.0.1, except the profiles MINIMUM and BASIC-WL.
The data. All mandatory details must be in the structured part, not only in the readable PDF. If PDF and data differ, the data prevails.
The content. These are the mandatory details of § 14 para. 4 UStG, above all: names and addresses of both sides, your tax number or VAT ID, date of issue, a consecutive invoice number, quantity and type of the supply, the time of the supply, the fee per tax rate and any reduction of the fee agreed in advance, and the tax rate and tax amount or a note on a tax exemption.

A plain PDF without this data is not an e-invoice but an other invoice (sonstige Rechnung).

How VAT GPT helps

On the Income page, open the first entry "Generate Invoice" in the "Tips" card. The invoice editor opens.
Enter your details: under "Your personal details" your name or business and address, under "Your tax details" your tax number or VAT ID, under "Your payment method" your IBAN.
Enter the customer under "Client details". Invoice number, issue date, supply date and at least one line item with description and amount you fill in directly on the invoice.
Check under "Format" that "ZUGFeRD (PDF)" is selected. That is the default.
Click "Download PDF". If a mandatory detail is missing, the editor marks the field red and says what is missing: "Please complete these required fields before downloading the invoice:".
When everything is there, the editor checks the details once more. If the invoice passes this check, it downloads a PDF/A-3 with embedded invoice XML in the EN 16931 profile.
Click "Save" to keep the invoice in your account. It appears in your income and feeds into the VAT return there. You reopen it later in the editor from the income list.

The EN 16931 profile is not one of the two profiles the BMF excludes.

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How do you check the file before sending?

A validation is not a condition for tax recognition, but the BMF recommends it when creating and sending, because it shows missing or illogical mandatory details. Two ways:

View: The e-invoice viewer of the tax administration at e-rechnung.elster.de shows you the invoice. It is a non-binding service of the tax administration.
Validate: The KoSIT validator is an open-source checking program. It is only the engine; the rules come from a separate configuration.

More on both: Create and check XRechnung and ZUGFeRD.

How do you send and keep the invoice?

The law prescribes no transmission route. Sending by e-mail is as possible as a download portal; you and your customer agree on it. VAT GPT gives you the file to download.

You must keep a copy of every outgoing invoice for eight years, and for an e-invoice at least the structured part, unaltered in its original form. So keep the file you sent. Storing it outside a GoBD-compliant system is, for VAT purposes, regularly no violation (BMF FAQ question 13).

When do you have to send a ZUGFeRD invoice at all?

Only for invoices to other businesses, if you and your customer are established in Germany. The duty does not apply to private customers, small amounts up to 250 euros gross (except under § 13b UStG) or small businesses. For supplies in 2025 and 2026 you may still use an other invoice if you transmit it by 31 December 2026, a PDF only with your customer's consent; for supplies in 2027 this applies only if your previous-year total turnover was at most 800,000 euros and you transmit it by 31 December 2027. The exact deadlines are in E-invoice obligation in Germany 2027. If you need a plain XML file instead of ZUGFeRD, for example for an authority, read Create an XRechnung step by step.

Common mistakes

Renaming a PDF to "ZUGFeRD". Without embedded data it stays an other invoice.
Checking only the PDF. If they differ, the structured part counts.
Choosing the ZUGFeRD profile MINIMUM or BASIC-WL. These profiles do not meet the conditions.
Keeping an edited file. Archive the file your customer received.

Frequently asked questions

How do I create a ZUGFeRD invoice? In VAT GPT in the invoice editor, with "Format: ZUGFeRD (PDF)" and "Download PDF".

Do I have to validate the file? No, it is not a condition for tax recognition. The BMF recommends it.

Which ZUGFeRD version applies? ZUGFeRD from version 2.0.1, except the profiles MINIMUM and BASIC-WL.

Can I read a ZUGFeRD invoice without special software? Yes, you open the PDF like any other. The embedded data is what counts.

How long do I keep it? Eight years.