- Business terms
- BT-29 Seller identifier BG-25 Invoice line
- Code samples
- VB.NET
- Published
ZUGFeRD has several profiles. A profile defines which fields (business terms of EN 16931) an invoice may or must contain. The higher the profile, the more information the structured invoice can carry. For the German e-invoicing mandate the choice of profile is decisive: MINIMUM and BASIC WL do not count as e-invoices.
The profiles at a glance
| Profile | Business terms | Invoice lines | E-invoice under § 14 UStG? | Typical use |
|---|---|---|---|---|
| MINIMUM | 18 | no | no | booking aid, header data and totals |
| BASIC WL | 103 | no | no | header and payment data without lines ("without lines") |
| BASIC | 125 | yes | yes | simple invoices with lines |
| EN 16931 (COMFORT) | 164 | yes | yes | complete coverage of the European standard – the standard case |
| EXTENDED | 164 + extensions | yes | yes | complex industry cases, additional fields beyond the standard |
| XRECHNUNG | EN 16931 + national rules | yes | yes | public-sector buyers (B2G), German CIUS |
The number of business terms (BT) per profile is taken from the field table of the ZUGFeRD 2.5.2 / Factur-X 1.09.2 specification (in force since 1 September 2026). Which fields appear in which profile is shown in the BT/BG explorer – for example, the seller identifier (BT-29) is allowed from BASIC WL, the invoice line (BG-25) only from BASIC.
Which profiles count as e-invoices since 2025?
According to the German Federal Ministry of Finance (BMF) letter of 15 October 2024, ZUGFeRD from version 2.0.1 meets the requirements for an e-invoice – except for the MINIMUM and BASIC WL profiles. These two profiles do not contain all mandatory information of EN 16931 and are therefore only possible as an "other invoice" in domestic German B2B trade while the transition periods run. More on this in our overview of the e-invoicing mandate in Germany.
Which profile should you choose?
- EN 16931 (COMFORT) is the right choice for most companies: it covers the standard completely and is processed by all common recipients.
- XRECHNUNG if you invoice German authorities and public-sector buyers (Leitweg-ID required).
- EXTENDED only if you need to transmit information the standard does not provide for – the recipient must then also be able to process EXTENDED.
- BASIC is sufficient for simple invoices but offers fewer fields (e.g. for allowances and charges or delivery information).
Setting the profile in the Aloaha ZUGFeRD SDK
You pass the profile when creating the object. For EN 16931 (COMFORT):
Dim alo As New Aloaha_ZUGFeRD.XML(Aloaha_ZUGFeRD.iXML.ZUGFeRDProfile.comfort, False, LicenseKey)For an XRechnung also set alo.isKOSIT = True and the Leitweg-ID (German). A complete example is in the quick start: create a ZUGFeRD invoice with VB.NET.
Frequently asked questions
Is ZUGFeRD MINIMUM an e-invoice?
No. According to the BMF letter of 15 October 2024, the MINIMUM and BASIC WL profiles do not count as e-invoices within the meaning of § 14 UStG because they do not contain all mandatory information of EN 16931.
What is the difference between ZUGFeRD COMFORT and EN 16931?
None: COMFORT is the former name of the profile that fully covers the European standard EN 16931. Current specifications call it "EN 16931 (COMFORT)".
Do I need the XRECHNUNG profile for German authorities?
Public-sector buyers in Germany usually require an XRechnung. With the ZUGFeRD profile XRECHNUNG you create an invoice that meets the XRechnung rules.