Hybrid vs XML

E-Invoice-EU supports e-invoice formats that conform to the European standard EN16931.

There are different approaches to distinguish e-invoice formats.

XML Formats

Not every electronic invoice document qualifies as an e-invoice in the sense of the European standard EN16931. They have to be XML documents using one of the syntaxes UBL or CII.

Both UBL and CII allow embedding a human-readable, normally PDF version of the invoice to be embedded in the XML.

Hybrid Formats (Factur-X/ZUGFeRD)

In France and Germany, the standards Factur-X and ZUGFeRD for e-invoices have been developed. Both Factur-X and ZUGFeRD documents are actually PDF invoice documents but they contain an equivalent XML version of the invoice as an attachment to the PDF.

Factur-X and ZUGFeRD are nowadays identical standards. They are just different names for the same thing. Factur-X is the official name but the term ZUGFeRD is still prevalent in Germany.

Takeaway

An electronic invoice is either an XML document in one of the flavours UBL and CII or a Factur-X/ZUGFeRD PDF. If you opt for an XML version you may include a PDF version. If you go with the hybrid format Factur-X/ZUGFeRD you must include an XML version of the invoice.

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