ZUGFeRD is a hybrid PDF+XML e-invoice format used in Germany (and France under the name Factur-X). The invoice is a normal-looking PDF with an embedded XML. Clozo generates ZUGFeRD / Factur-X from any invoice with one click.

What is Peppol e-invoicing?

Peppol is a European network for secure B2B electronic document exchange. Invoices are sent as UBL XML via the Peppol Access Point network. Mandatory for public-sector clients in most EU countries. Clozo generates Peppol UBL invoices.

Which e-invoice format does Germany require?

Germany requires XRechnung (a pure XML format) for government/public-sector clients and accepts ZUGFeRD 2.x (hybrid PDF+XML) for B2B from 2025. Clozo generates both formats from a single invoice.

E-invoice formats, demystified

Which e-invoice format does your client need?

Pick a country below — get the exact format, the deadline, and the Clozo button that generates it. Everything you need in under a minute of reading.

If your client is in

🇩🇪 Germany

Recommended format

ZUGFeRD 2.1

Hybrid PDF with structured XML embedded. Humans and accounting software both read it.

Peppol ID:Not needed

Delivery:Email directly — or attach Leitweg-ID and submit to the B2G portal.

Mandate status

Upcoming mandate

Reception of e-invoices mandatory for all B2B since 2025-01-01. Issuance mandatory from 2027-01-01 (large businesses) / 2028-01-01 (SMEs).

Also accepted

Factur-X PDF
Peppol UBL

Clozo generates this format in one click from any signed proposal.

Generate ZUGFeRD

In plain words

Six formats, one cheat sheet. Every one of these is available in Clozo with a single click.

FormatPrimary countryTypePeppol IDWhat it is

ZUGFeRD 2.1🇩🇪 GermanyHybrid PDFNoPDF + XML inside, both human- and machine-readable.

Factur-X 1.0🇫🇷 France / EU universalHybrid PDFNoSame idea as ZUGFeRD, different name. EN 16931 compliant.

Peppol UBL 2.1🇳🇱 NL, 🇧🇪 BE, 70+ countriesXMLRequiredSent over the Peppol network like structured email for invoices.

FacturaE 3.2.2🇪🇸 SpainXMLNoXML-only, submitted via the FACe B2G portal or email.

ebInterface 6.1🇦🇹 AustriaXMLNoAustrian B2G standard for the ER>B / USP gateway.

CII (UN/CEFACT)Advanced usersXMLNoRaw Cross Industry Invoice XML — prefer Factur-X unless asked.

EU e-invoicing timeline

Key mandate deadlines across your likely client countries.

2019 · Q1🇮🇹
IT: SdI B2B e-invoicing mandatory (since 2019)
2025 · Q1🇩🇪
DE: must accept ZUGFeRD/XRechnung from clients
2025 · Q1🇪🇸
ES: Verifactu voluntary phase begins
2026 · Q1🇧🇪
BE: Peppol UBL B2B e-invoicing mandatory
2026 · Q1🇵🇱
PL: KSeF mandatory for large businesses (phased rollout through 2026-04)
2026 · Q3🇫🇷
FR: B2B Factur-X via PDP mandatory
2027 · Q1🇩🇪
DE: B2B e-invoicing mandatory (large businesses)
2027 · Q3🇪🇸
ES: Verifactu B2B enforcement completes
2028 · Q1🇩🇪
DE: B2B mandatory for small businesses
2030 · Q1🇪🇺
EU-wide ViDA — cross-border B2B e-invoicing

Dates reflect best-known legislation as of April 2026. Always confirm with your country's tax authority — mandates shift regularly.

Questions other freelancers had

Plain answers to the things that actually matter when you're the one sending the invoice.

No. Consumer invoices (B2C) do not require structured e-invoicing — a standard PDF is fine. ZUGFeRD / XRechnung mandates apply to B2B (and B2G) only.

Ready to send your first e-invoice?

Clozo auto-picks the format by your client's country and warns you if mandatory data is missing — before the XML ever leaves your machine.

Start free See all features