Which file is the tax-relevant original in ZUGFeRD?

ZUGFeRD and Tax Relevance

ZUGFeRD (Central User Guide of the Forum Electronic Invoice Germany) is a standard for the creation and transmission of electronic invoices. It combines the advantages of PDF and XML to enable both human readability and machine processing.

PDF/A as Original Document

In the context of ZUGFeRD, the invoice is provided in a PDF/A file. PDF/A is an ISO standard for the long-term archiving of electronic documents. This file contains all necessary information to visually represent the invoice as well as to integrate the structured data in XML format.

XML Data Format

In addition to the PDF/A file, an XML data format is provided that contains the invoice data in a structured manner. This format allows for automated processing of the invoice contents by software solutions, increasing efficiency in invoice processing.

Tax Recognition

The tax recognition of ZUGFeRD invoices is based on the provisions of the Value Added Tax Act (§ 14 UStG). Accordingly, the PDF/A file is the original document used for tax audits. The XML data is supportive but not recognized as a standalone original document.

Conclusion

In summary, the PDF/A file is considered the tax-relevant original in ZUGFeRD. It meets the requirements for archiving and immutability of the invoice, while the XML data format supports machine processing. Companies should ensure that they correctly create and store both formats to comply with legal requirements.