Electronic Drums not Synced on Recording

Hi, new Audacity user here. I’ve been having some trouble with my Zoom U-24 USB audio interface on Windows 10 x64. When I play my electronic drums through it for overdubbing the audio isn’t synced, the drums seem to be lagging a little bit behind in timing. When I’m recording everything seems fine, but on playback the audio isn’t synced. I’m plugging my headphones into the interface, and it’s supposed to have low latency direct monitoring. What am I doing wrong? Thanks in advance for any help!

If you use the ZOOM U-24 you have a Zero-Latency-Monitoring, what means that the playback-signal from the computer mixed together with the live instrument signal is absolut synchron.

But this has nothing to do with the WINDOWS recording latency. When you record your first track you will not recognize it, but if you try to add a second, third… track to will feel it. This is always on Windows PCs.To compensate it, you have to adjust the latency compensation in…
MENU-EDIT-PREFERENCES-DEVICES-Latency Compensation.

There is a tutorial about how to adjust it: https://manual.audacityteam.org/man/latency_test.html

Description:
Record a Metronom-Track
record the playback-audio of this track in a new track
Compare both track and add the time difference to the given value at “Latency Compensation”.
Repeat the procedure:
Delete the second track, try a new recording and check the difference again.
If the difference becomes smaller than 30msec, you can finish.