New versions of harmonised e-invoice French Factur-X1.07 and German ZUGFeRD 2.3 formats
Updated versions of the synchronised French Factur-X1.07 and German ZUGFeRD 2.3 e-invoicing standards have been launched on 7 May 2025. The fully aligned version of Factur-X, which is compliant with the EU EN16931 (the standard for EU VAT in the Digital Age e-invoicing 2030), has now been updated and is being published as Factur-X 1.07.3 and ZUGFeRD 2.3.3, respectively.
The updated formats valid from 14 May 2025 include:
- Update of the Code Lists of the EN16931 Standard;
- editorial and schematron corrections to the Standard;
- standard document codes necessary for the reform in France; and
- integrating the VATEX codes (VAT exemption, outside the scope of the reform) relating to the CGI.
Factur-X / ZUGFeRD was first designed for the use of SMEs and is now adopted by many service providers, including all registered Partner Dematerialization Platforms (PDP) in France for the 2026 French e-invoicing mandate. Similarly, ZUGFerd is compatible with the requirements of the ongoing German e-invoicing mandate.
This hybrid electronic invoicing format is very popular with small and medium-sized businesses, in particular because it offers the ability to be readable by both machines and humans. Technically, Factur-X and ZUGFeRD are identical. Both allow the use of reference profiles, such as XRECHNUNG for Germany and EXTENDED-CTC-FR for France, which is a subset of the extended profile.
France and German e-invoicing standards
French Factur-X and German ZUGFeRD are key e-invoicing formats that are compatible and can be used for e-invoicing requirements. These formats are designed for both B2B and B2G transactions.
France:
- Factur-X is a hybrid format combining a PDF invoice with an XML file, making it compatible with the requirements of the 2026 French e-invoicing mandate.
- Other permitted formats in France include UBL 2.1 and UN/CEFACT CII.
Germany:
- ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a standard for electronic invoices, combining a PDF invoice with an XML file.
- ZUGFeRD is a cross-industry, hybrid e-invoicing format developed by the Forum elektronische Rechnung Deutschland (FeRD).
10 years of harmonising German and French e-invoice
Since 2015 a joint team of French and German from the National Forum of Electronic Invoicing in France (FNFE-MPE) and the Forum of Electronic Invoicing in Germany (FeRD) have been working together to develop a common and user-friendly hybrid format for electronic invoices for companies in France and Germany.
This new version essentially consists of updating the new code lists themselves updated every 6 months for the European standard, applicable from May 15, 2025. The documentation has also been updated and corrected if necessary.
This version is based on the UN/CEFACT CII D22B standard and is fully retro compatible with the D16B standard. Each of the five profiles has its own xsd and schematron, which will be updated at the same time as the EN16931 validation artifact, applicable in November and May 15 of each year.
Factur-X is one of the three invoice formats called the “minimum base” of the electronic invoicing reform in France. This format can now be exchanged through the PEPPOL interoperability network (between PDPs) under PEPPOL France governance.
In Germany, the possibility of integrating the CIUS XRechnung as a reference profile makes it possible to generate electronic invoices in a single process for the B2B and B2G billing cycles.
