Fiscal subject related
General information
Germany and France have announced that their shared e-invoicing standards, ZUGFeRD (Germany) and Factur-X (France), will be updated together on 15 January 2026.
This update comes as both countries prepare for mandatory e-invoicing:
- Germany: phased B2B mandate between 2025 and 2028,
- France: B2B e-invoicing mandate starting September 2026.
Both regimes are aligning with the EU e-invoicing standard EN 16931, which will become mandatory for intra-EU digital reporting from July 2030 under the ViDA reforms.
The new release reflects recent updates to EN 16931 and expands support for more complex business scenarios, such as:
- Hierarchical invoice lines,
- Partial totals,
- Bundled or multi-component products.
It also adds information required by the French AFNOR framework, which is the technical basis for France’s upcoming e-invoicing system.
ZUGFeRD and Factur-X in Practice
- ZUGFeRD 2.3 and Factur-X 1.0.07 are fully EU-compliant and compatible,
- They are hybrid invoice formats combining:
- a PDF (human-readable invoice),
- an embedded XML (structured data for automation).
- Both formats use UN/CEFACT CII and PDF/A-3,
- They comply with EN 16931 and are suitable for B2G and B2B invoicing.
Changes in the new version
- Supports France’s B2B e-invoicing mandate
- Better alignment with EN 16931 using UN/CEFACT CII D22B
- Allows small rounding differences without triggering errors
- Improved documentation and technical examples
- Updated sample files and minor bug fixes
- Full compatibility between ZUGFeRD and Factur-X maintained
System Integration
ZUGFeRD and Factur-X are already widely supported across:
- EDI platforms
- ERP and accounting systems
- Chorus Pro, France’s central B2G invoicing platform