Which ZUGFeRD profile do I need for the e-invoice mandate?

At least EN 16931 (COMFORT). The lower profiles MINIMUM, BASIC WL, and BASIC do not meet the requirements of the Growth Opportunities Act because they are not EN 16931-compliant.

What is the difference between BASIC and EN 16931?

BASIC does contain line item data but is not EN 16931-compliant — it lacks certain total fields and validation rules. EN 16931 (COMFORT) meets all requirements of the European standard.

When should I use the EXTENDED profile?

Only if your recipient has an ERP system that processes EXTENDED and you have the additional data (article numbers, installment payments, delivery details). For most companies, EN 16931 is sufficient.

Can DATEV read all ZUGFeRD profiles?

Yes, DATEV can read all profiles. However, automatic processing works best with EN 16931, as it contains all line item data and tax breakdowns. More: DATEV & E-Invoicing.

Why not just use EXTENDED for everything?

EXTENDED requires more mandatory fields (e.g., article numbers, delivery addresses). If you don't have this data, it leads to validation errors. EN 16931 is the safe standard without unnecessary mandatory fields.

Which profile does TaxLayer generate?

TaxLayer generates ZUGFeRD files in the EN 16931 (COMFORT) profile — legally compliant, universally compatible, and without oversized mandatory fields.

ZUGFeRD Profiles: MINIMUM, BASIC, EN 16931, EXTENDED — Which Do I Need?

ZUGFeRD is not a single format but a family of profiles with increasing levels of detail. This can be confusing: which profile fulfills the e-invoice mandate? Which does DATEV need? And why are there different levels at all?

> Quick answer: For the e-invoice mandate and most B2B scenarios, you need the EN 16931 (COMFORT) profile. It is EN 16931-compliant, is optimally processed by DATEV, Lexware, and sevDesk, and contains all mandatory fields without being oversized.

Why are there different ZUGFeRD profiles?

The profiles define which fields (business terms) must be included in the embedded XML. A simple cash receipt contains different data than a complex industrial invoice with discounts and payment plans. The higher the profile, the more mandatory fields.

What does the MINIMUM profile contain?

Property	Details
Included data	Invoice number, date, seller name, currency, gross amount, tax amount
Line item data	No
Payment information	No
EN 16931-compliant	No

MINIMUM contains only the absolute basic data — essentially a machine-readable invoice header. Not suitable for the e-invoice mandate.

What does the BASIC WL profile contain?

Property	Details
Included data	Header data + buyer/seller addresses + VAT IDs + payment information
Line item data	No
EN 16931-compliant	No

BASIC WL (Without Lines) extends MINIMUM with address data and payment details but still without invoice line items. Not suitable for the e-invoice mandate.

What does the BASIC profile contain?

Property	Details
Included data	Header data + addresses + payment information + line items
Line item data	Yes (item name, quantity, unit, unit price, line amount)
EN 16931-compliant	No (close, but not fully)

BASIC is the first profile with complete line item data. However, it lacks some mandatory fields required by EN 16931. Not sufficient for the e-invoice mandate from 2027/2028.

What does the EN 16931 (COMFORT) profile contain?

Property	Details
Included data	All mandatory fields of EN 16931
Line item data	Yes (complete)
Payment information	Yes (including payment terms, cash discount)
VAT breakdown	Complete (BG-23: Tax Breakdown)
EN 16931-compliant	Yes

The EN 16931 profile (referred to as COMFORT in older documentation) is the sweet spot for most companies. It contains:

All mandatory business terms (BT-1 to BT-153)
Complete tax breakdown by categories
Payment information with IBAN, BIC, due date
Invoice line items with quantity, unit, unit price, and tax category
Seller and buyer data with addresses and tax IDs

Use case: All domestic B2B invoices. Complies with the e-invoice mandate. Supported by DATEV, Lexware, sevDesk, and all common accounting programs.

What does the EXTENDED profile contain?

Property	Details
Included data	EN 16931 + additional fields
Line item data	Yes (extended: article numbers, discounts, surcharges)
Payment information	Yes (extended: payment plan, installments)
EN 16931-compliant	Yes (superset)

EXTENDED contains all EN 16931 fields plus additional business terms: detailed article information (EAN, manufacturer number), line-level discounts, extended payment terms, delivery information, and order references.

Use case: Complex business processes in industry, automotive, wholesale.

Which profile should I choose?

The answer is straightforward for most companies: EN 16931 (COMFORT).

Invoicing other companies? → EN 16931 or higher
Does your recipient process EXTENDED? → If yes and you have the data: EXTENDED. If not: EN 16931
Internal documents only? → MINIMUM or BASIC WL is sufficient
Unsure? → EN 16931. It meets the requirements and is processed by every software

Which software processes which profiles best?

Software	MINIMUM	BASIC	EN 16931	EXTENDED
DATEV	Readable	Readable	Recommended	Readable
Lexware	Readable	Readable	Recommended	Partial
sevDesk	Readable	Readable	Recommended	Partial
SAP	Readable	Readable	Readable	Recommended

Most programs can read all profiles, but automatic processing works best with the profile the software is optimized for. For DATEV, Lexware, and sevDesk, that is EN 16931.

What does TaxLayer generate?

TaxLayer generates ZUGFeRD files in the EN 16931 (COMFORT) profile — a deliberate choice for the practical standard:

Legally compliant: Meets all requirements of the Growth Opportunities Act
Universally compatible: Optimally processed by DATEV, Lexware, sevDesk
Not oversized: No EXTENDED mandatory fields that lead to validation errors

If you need XRechnung (for public sector entities), TaxLayer alternatively generates an XRechnung 3.0 in UBL 2.1 format. Check the result with the free Validator.

Try it for free: the first 2 conversions per month are available without a credit card — get started now.