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From 1st January 2025, B2B companies in Germany will need to send machine-readable invoices in the ZUGFeRD format, which combines PDF/A-3 and embedded XML. This guide details creating an XML version of an invoice with the Secretariat Gem, embedding the XML in a PDF/A-3 file using Ghostscript, and validating the final document with online tools.

ZUGFeRD/X-Rechnung: create required XML+PDF invoice format for EU compliance for 2025 in Ruby + Ghostscript

2. Create a PDF/A-3 file with the embedded XML