The term e-invoice covers several different formats, all based on the European standard EN 16931. The best-known are XRechnung and ZUGFeRD. Both contain the same structured invoice data but differ in how it is packaged.
EN 16931 and the business term / business group concept
The European standard EN 16931 defines a semantic data model for electronic invoices. The information it contains is called information elements or business terms (BT). Related information elements are grouped into business groups (BG). All elements and groups are numbered, e.g. BT-1 (invoice number) or BG-6 (seller's contact information).
XRechnung
The XRechnung is a pure XML format that implements the requirements of EN 16931. It is used, among other things, for invoicing public authorities in Germany. Since it is a pure data format without a visual representation, an XRechnung is not directly readable by humans. It is processed and displayed by the recipient's accounting software.
ZUGFeRD
The ZUGFeRD format combines PDF and XML in a hybrid document: the invoice remains human-readable as a PDF, but also contains an embedded XML file with the same structured data, which can be processed automatically by accounting software.
Since ZUGFeRD 2, there are several profiles that define the scope of the embedded XML data. In the XRechnung profile, the embedded XML file fully conforms to the XRechnung standard. A ZUGFeRD 2 PDF in the XRechnung profile therefore meets both the requirements of a human-readable invoice and those of an XRechnung.
PDF/A-3 and long-term archiving
For an embedded XML file to be permitted in a PDF, the PDF must conform to the PDF/A-3 standard. PDF/A is a format for the long-term archiving of electronic documents.
In Germany it is therefore also relevant to the requirements of the GoBD (the German principles for the proper management and retention of books, records, and documents in electronic form) for retaining invoices.
Which format do Codebarista's e-invoicing solutions generate?
All of Codebarista's e-invoicing solutions generate a ZUGFeRD 2 PDF in the XRechnung profile: the invoice PDF created by your shop is extended with an embedded XRechnung XML file and converted into a PDF/A-3 compliant structure. Because the PDF format allows for a great deal of variation, a conversion into a PDF/A-3 compliant structure cannot always be guaranteed. For details on how each product does this, see the documentation:
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