Most people still view an invoice as a document: a PDF file that they can open, read, print, and archive.
For accounting software, however, a PDF is generally just a visual representation of data. The system still has to extract the invoice number, dates, supplier, customer, VAT, amounts, and line items before it can automatically process the invoice.
Factur-X and ZUGFeRD solve this problem by combining the best of both worlds.
A Factur-X/ZUGFeRD invoice is a hybrid electronic invoice. It contains the following:
- a traditional PDF invoice that a person can open and read;
- structured XML invoice data embedded in the PDF, which software can process automatically.
The PDF is based on the PDF/A-3 format, which is designed for long-term archiving and allows structured files, such as XML files, to be embedded in the document.
This way, there is still only one invoice file—but it can be used by both people and machines.
Factur-X or ZUGFeRD?
From a technical standpoint, these are essentially the same format today.
ZUGFeRD is the German name, while Factur-X is primarily used in France. The standards were jointly developed by the German FeRD and the French FNFE-MPE and are based on the European EN 16931 standard for electronic invoicing.
The various profiles allow the format to be used for everything from relatively simple invoices to rich-content business documents compliant with EN 16931.
Why is this important now?
In Europe, electronic invoicing is evolving from “sending a PDF file via email” toward structured, machine-processable business data.
EU initiatives such as “VAT in the Digital Age” (ViDA) further highlight the importance of electronic invoicing and digital reporting. Starting in 2030, EU digital reporting requirements will have a significant impact on cross-border B2B transactions.
Therefore, hybrid formats are particularly interesting during the transition period:
users can continue to work with the familiar PDF invoices, while ERP, accounting, and tax systems automatically receive the structured data.
Factur-X and ZUGFeRD are therefore not simply alternative PDF formats. They serve as a bridge between document-based invoicing and fully automated electronic business processes.
Creating Factur-X / ZUGFeRD Invoices Directly in Oracle
PL/PDF v5 now supports the creation of Factur-X and ZUGFeRD invoices directly from Oracle PL/SQL.
PL/PDF is capable of:
- generating visual PDF invoices;
- creating structured Factur-X / ZUGFeRD XML data;
- support the MINIMUM, BASIC WL, BASIC, EN 16931, and EXTENDED profiles;
- create compliant PDF/A-3b documents;
- embed the XML invoice with the required Factur-X metadata;
- support invoices, credit memos, and negative invoices;
- validates invoice data against the current EN 16931 code lists;
- can generate invoices using either the “data-first” or “XML-first” method.
The result is a standards-based electronic invoice that remains in a standard, readable PDF format while also being ready for automated processing.
PL/PDF integrates structured European e-invoicing directly into the Oracle database—without the need for an external document generation platform.
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