ZUGFeRD

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ZUGFeRD ( acronym for Central User Guide of the Forum Electronic Invoice Germany ) is a specification for the electronic invoice format of the same name . The format was developed by the Forum electronic invoice Germany in cooperation with associations, ministries and companies. Version 2.1 of the specification was published on March 24, 2020.

ZUGFeRD as well as the de facto identical French open e-invoice format Factur-X, embed machine-readable UN / CEFACT XML in human-readable PDF files - in accordance with the EU / 2014/55 directive and the EN16931 standard.

The ZUGFeRD format is made freely accessible to companies as well as the public administration in accordance with the Forum Electronic Invoice Germany (FeRD) and is offered under fair, appropriate and non-discriminatory conditions.

target

ZUGFeRD-compliant invoices should be exchanged electronically quickly, conveniently and easily between companies and between companies and public administration. In addition to large and medium-sized companies and public administration, ZUGFeRD's target group also includes small and very small companies that send few invoices per year or deal with partners with whom there is no regular business contact.

The new ZUGFeRD format is intended to significantly reduce invoicing and postage costs and to make accounting much more efficient by means of automatic processing.

history

The Forum for Electronic Billing Germany was founded under the umbrella of the Working Group for Economic Administration funded by the Federal Ministry for Economic Affairs and Energy (BMWi) on the basis of a resolution by the German Bundestag . The Forum Electronic Invoice Germany (FeRD) serves as a national platform for associations, ministries and companies to promote electronic invoices in Germany.

Version 1.0 was released on June 25, 2014. Version 2.0 was released on March 11, 2019. Version 2.0.1 was released on October 15, 2019. The current version 2.1 was published on March 24, 2020.

Legal requirements for ZUGFeRD

The creation of ZUGFeRD was facilitated by the Tax Simplification Act 2011 . The amendment to Section 14 of the Sales Tax Act made electronic invoices equivalent to traditional paper invoices. Previously, recipients had to be able to prove the authenticity and intactness of the document to the tax office with proof of a qualified digital certificate. As an alternative, “internal control procedures” that guarantee a “reliable audit trail” between the invoice and the delivery are permitted. This means a classic incoming invoice check, which has to be practiced in companies anyway. Section 14 (1) sentence 7 UStG still stipulates that invoices may only be transmitted electronically if the recipient has agreed to this procedure.

ZUGFeRD concept

A ZUGFeRD invoice comprises the visual representation of the invoice for humans and machine-readable structured data. The visual invoice is presented in the form of PDF / A-3 . The machine-readable data in XML format are attached to the PDF / A-3 as an attachment. Thus the PDF serves as a container for the visual representation as well as for the XML data.

In order to generate, read and process electronic invoices with the ZUGFeRD standard, providers offer appropriate solutions.

Differentiation from existing procedures

In contrast to other procedures, ZUGFeRD invoices can be exchanged in the way that makes the most sense for the contractual partner. In contrast to EDI processes , with ZUGFeRD no agreement has to be made between the two parties before the invoice is exchanged. Due to the changes in the Tax Simplification Act 2011 , an invoice sender may send electronic invoices until further notice.

Forum electronic invoice Germany

The Forum Electronic Invoice Germany ( FeRD ) is a sub-organization of the Working Group for Economic Administration (AWV). FeRD was founded in March 2010 and has the task of developing the ZUGFeRD format and promoting its use.

Web links

Wiktionary: ZUGFeRD  - explanations of meanings, word origins, synonyms, translations

Individual evidence

  1. ↑ The ZUGFeRD format. (PDF) Specification and implementation rules for the cross-industry core invoice format of the Forum Electronic Invoice Germany (FeRD). In: FeRD . June 25, 2014, pp. 7–8 , accessed October 6, 2014 .
  2. ↑ a b The ZUGFeRD format. (PDF) Specification and implementation rules for the cross-industry core invoice format of the Forum Electronic Invoice Germany (FeRD). In: FeRD . June 25, 2014, p. 10 , accessed October 6, 2014 .
  3. ↑ The ZUGFeRD format. (PDF) Specification and implementation rules for the cross-industry core invoice format of the Forum Electronic Invoice Germany (FeRD). In: FeRD . June 25, 2014, p. 12 , accessed October 6, 2014 .
  4. ↑ The ZUGFeRD format. (PDF) Specification and implementation rules for the cross-industry core invoice format of the Forum Electronic Invoice Germany (FeRD). In: FeRD . June 25, 2014, p. 9 , accessed October 6, 2014 .
  5. ↑ ZUGFeRD 1.0 information package. In: Forum electronic invoice Germany (FeRD). Working group for economic administration (AWV) , accessed on March 13, 2019 .
  6. ↑ ZUGFeRD 2.0.1. In: Forum electronic invoice Germany (FeRD). Working group for economic administration (AWV) , accessed on December 17, 2019 .
  7. ↑ Release: Publication of ZUGFeRD 2.1 and Factur-X 1.0. Retrieved March 25, 2020 .
  8. ↑ a b Monthly Report of the Tax Simplification Act 2011. (No longer available online.) In: Federal Ministry of Finance . October 21, 2011, archived from the original on October 4, 2014 ; accessed on October 1, 2014 .
  9. ↑ VAT Practical Tip 2011. (PDF) In: PSP Munich. March 2, 2011, p. 2 , accessed October 1, 2014 .
  10. ↑ ZUGFeRD supporter list. In: FeRD . June 29, 2017. Retrieved June 29, 2017 .
  11. ↑ Supplier of software development kits for creating software that supports Zugferd. Retrieved October 1, 2014 .
  12. ↑ awv-net.de / ... - AK 4.6 Forum Electronic Invoice Germany (FeRD) (accessed May 23, 2016)
  13. ↑ The electronic exchange of invoices ( Memento of April 24, 2016 in the Internet Archive ) (accessed March 23, 2016)