France and Germany Publish Their New Version of the Joint Standard for Electronic Invoicing – Zugferd 2.3 and Factur-X 1.0.07 From Ferd and Fnfe-Mpe

+++ Update May 15, 2025: Latest version of Factur-X 1.07.3/ZUGFeRD 2.3.3 released, effective as of May 15, 2025

On May 07, 2025, the latest version of the joint hybrid e-invoice format ZUGFeRD 2.3.3/Factur-X 1.07.3 was released by the Forum elektronische Rechnung Deutschland (FeRD) and the Forum National de la Facture Électronique (FNFE-MPE). The new version will take effect on May 15, 2025.

What’s new ?

• Updated code lists in accordance with the European standard EN16931
• New standard codes for documents related to the French e-invoicing reform
• Integration of VATEX codes relevant for VAT exemptions or transactions outside the VAT scope
• Editorial corrections and updated rules
• Backward compatibility to ensure continued validation of invoices based on earlier versions

Technical foundation and compatibility

The hybrid format is based on the international UN/CEFACT Cross Industry Invoice (CII) standard SCRDM D22B and remains compatible with the earlier D16B version. Each of the five profiles defined in the standard. e.g., BASIC, COMFORT, EXTENDED, has its own XSD and Schematron files. These have been updated in parallel with the EN16931 validation and are regularly scheduled to take effect on May 15 and November 15 of each year.

Documentation and resources

What’s included in the latest release :

• The unified specification available in German, English and French
• Technical appendices for each profile
• An Excel file listing all code lists used, including specific extensions for the EXTENDED profile
• Schema and XSLT files for each profile
• Sample invoices and Factur-X logos

+++

On 18 September 2024, the Forum for Electronic Invoicing Germany (FeRD) and the Forum National de la Facture Électronique et des Marchés Publics Électroniques (FNFE-MPE) published the new version of the joint and EN 16931-compliant version of Factur-X 1.0.07 (ZUGFeRD 2.3).

The new features of the new ZUGFeRD/Factur-X release include:

• Supplements to the French B2B mandate for mandatory electronic invoicing.
• The basis is UN/CEFACT CII D22B in order to comply more precisely with EN 16931 (BG-3 cardinality 0..n).
• Rounding tolerances: Introduction of permissible rounding inaccuracies so that small deviations in tax amounts are no longer regarded as errors.
• Optimized documentation: Technical attachments for individual profiles and an XSLT file for visualizing the XML data.
• Updated sample files: Error corrections and an HTML view of the XML data.
• Compatibility: Fully compatible with Factur-X 1.0.07.
• Minor bug fixes in all profiles.
• The documentation is available in French, German and English. It contains control and validation tools for each of the five profiles (xsd and Schematron), which are updated every six months to be compatible with the EN16931 standard validation tools (essentially code lists).

The EU-compliant invoice format ZUGFeRD 2.3/Factur-X 1.0.07

ZUGFeRD/Factur-X is a hybrid electronic invoice format consisting of two components: a PDF file and an embedded XML file. The PDF file provides the readable visual representation of the invoice, while the XML file contains the structured invoice data that can be processed automatically.

Technically, the XML structure is based on the international UN/CEFACT standard for cross-industry invoices (CII) and the ISO standard PDF/A-3. The format meets the requirements of the European standard EN 16931, which defines the regulations for electronic invoices to contracting authorities (B2G). ZUGFeRD 2.1 and Factur-X are fully compatible and technically identical.

Factur-X/ZUGFeRD – the basis for mandatory B2B e-invoicing in Germany and France

After B2G e-invoicing, Factur-X and ZUGFeRD are now also leading the way for B2B e-invoicing in France and Germany:

• Factur-X is one of the three official standard formats of the e-invoicing reform in France.
• ZUGFeRD stands for the electronic invoice as part of the German e-invoicing reform starting 01 January 2025.
• Factur-X and ZUGFeRD are identical!

Following the establishment of Factur-X in France, the Federal Council in Germany (Bundesrat) passed the Growth Opportunities Act1 at its meeting on 22 March 2024. The mandatory introduction of e-invoicing for B2B sales will take place gradually in 2025, and a BMF letter from the Federal Ministry of Finance2 is already available. Besides XRechnung, ZUGFeRD is one of the options. As of version 2.0.1, ZUGFeRD invoices generally represent an invoice in a structured electronic format that complies with the European standard for electronic invoicing and the corresponding syntax list in accordance with Directive 2014/55/EU.

Electronic invoices in the ZUGFeRD and Factur-X formats are already fully integrated into EDI systems, accounting systems, ERP software solutions and the central Chorus Pro platform for French B2G invoices. Since May 2018, the French agency for government financial information technology, AIFE, has integrated Factur-X as a hybrid format in Chorus Pro. For more information, see our blog post Sending invoices to the public administration in France via the Chorus Pro platform.

This standard is also used in other countries around the world. Switzerland officially recommends the use of a hybrid invoice format based on the Franco-German ZUGFeRD/Factur-X standard. Details can be found in our blog Switzerland recommends the use of the Franco-German e-invoicing standard.

The comprehensive standardization of the ZUGFeRD format, a combination of PDF and XML that is fully compatible with the European Factur-X standard, promotes the spread and acceptance of electronic invoice exchange. Companies benefit from shorter processing times, lower costs, reduced error rates and optimized compliance with legal requirements in accounting.

Successful Franco-German cooperation since 2015

Since 2015, Germany and France have been successfully working on the development of a joint standard that simplifies electronic invoicing on an international level. Both countries are supported by official forums, which work closely together. As part of this cooperation, several Franco-German workshops have been held, including one at SEEBURGER AG in Bretten in April 2016.

An important milestone was reached on 27 October 2015 at the Franco-German Digital Conference (Conférence numérique franco-allemande) in Paris. With the development of the joint e-invoicing standard Factur-X, the foundation was laid for more intensive cooperation in the field of digitalization and economic growth.

With the release of ZUGFeRD 2.1 in 2020, ZUGFeRD and Factur-X were fully harmonized and are technically fully compatible.

Following the measures already taken to promote electronic invoicing, Germany and France are working together to set common technical standards. These uniform standards will help to reduce transaction costs, further promote electronic data exchange and digitization, reduce bureaucracy and at the same time increase the competitiveness of companies.

The successful cooperation between France and Germany has led to the official inclusion of Factur-X and ZUGFeRD as mandatory e-invoicing formats in both the mandates and legislation on e-invoicing in France and Germany.

Figure 1: Cooperation between FNFE and FeRD for Factur-X and ZUGFeRD

Downloads of ZUGFeRD 2.3 and Factur-X 1.0.07 are available at the following links:

• ZUGFeRD 2.3: ferd-net.de/ZUGFeRD-Download
• Factur-X 1.0.07: fnfe-mpe.org/factur-x/

About FeRD

The “Forum elektronische Rechnung Deutschland” (FeRD) was founded on 31 March 2010 in Berlin with the participation of various federal and state ministries, the Federal Chancellery (National Regulatory Control Council, Office for Bureaucracy Reduction) and the leading business associations, some trade associations under the umbrella the of AWV – Arbeitsgemeinschaft für wirtschaftliche Verwaltung e.V. and is supported by the Federal Ministry of Economics and Energy on the basis of a resolution of the German Bundestag. The Forum for Electronic Invoicing in Germany (FeRD) is the contact point for all issues relating to electronic business processes. It advises market participants from administration, business and associations as well as consumers and promotes national and international cooperation, in particular by publishing and maintaining standards for the electronic exchange of documents. www.ferd-net.de

About FNFE-MPE

The French National Forum for Electronic Invoicing and Public Electronic Procurement (FNFE-MPE) was created in January 2012 and has been an association since April 2016. Its mission is to facilitate broad consultation between public and private sector stakeholders in France in the context of electronic invoicing and public e-procurement and to promote cooperation with national forums in other EU Member States. In this context, the FNFE-MPE develops proposals for the definition of regulations, government programs and funding. The forum cooperates with the European Committee for Standardization (CEN) and is involved in the standardization of EN 16931 and the implementation of the hybrid invoicing standard Factur-X/ ZUGFeRD. The FNFE-MPE is made up of more than 235 members, companies, associations, industry representatives, professional associations, service providers, software manufacturers, experts and consultants and represents France in the European Multi-Stakeholder Forum for Electronic Invoicing (EMSFEI). It promotes and supports the adoption of standards and best practices for the provision of electronic invoices in companies of all sizes and sectors. www.fnfe-mpe.org

SEEBURGER – the engine of digitalization and standardization

Through active participation in the Franco-German workshops of FNFE-MPE and FeRD, as well as in UN/CEFACT and FeRD, SEEBURGER contributes significantly to the development of Factur-X, ZUGFeRD and other international standards for the digitalization of business processes.

“With the creation of the ZUGFeRD 2.3 and Factur-X 1.0.07 versions, we are pleased to have set another milestone in the Franco-German cooperation to establish a common international e-invoicing standard. The complete harmonization is the result of the established digitalization initiatives between FNFE-MPE and FeRD and is now confirmed by the establishment in the B2B e-invoicing mandates in France and Germany“, says Rolf Wessel, Head of the Competence Center 3 FERD “Standards, Formats & Integration“, Project Manager UN/CEFACT and Product Manager at SEEBURGER AG.

For example, the ZUGFeRD/Factur-X standard uses the latest version of the UN/CEFACT syntax for cross-industry invoices (CII) from the United Nations. According to the European standard, invoices in the CII syntax must be accepted by all public administrations. The CII syntax is based on the United Nations’ current technological data model Supply Chain Reference Data Model (SCRDM). As an innovator and opinion leader, SEEBURGER supports both models (CII and SCRDM) in close cooperation with the Arbeitsgemeinschaft für wirtschaftliche Verwaltung e.V. and the Federal Ministry for Economics and Energy.

SEEBURGER supports you in the introduction of e-invoicing and reporting systems

As an experienced provider of e-invoicing solutions, we support you in the simple and standardized implementation of the mandatory e-invoicing and reporting system regulations. In addition to EDI, ZUGFeRD, Factur-X, X-Invoice and Peppol for Germany, SEEBURGER also supports global e-invoicing requirements and, thanks to its excellent SAP expertise, offers a flexible, ERP-independent solution plus deep process integration in SAP with a high degree of user-friendliness for processing incoming and outgoing invoices. This includes, for example, the seamless integration of SAP S/4HANA.

With the SEEBURGER Invoice Delivery Service, you can offer your customers and business partners secure and legally compliant delivery of outgoing invoices in the EN16931-based formats ZUGFeRD, Factur-X or XRechnung (also offered securely via Peppol and ERP-independent).

The SEEBURGER Invoice Portal Service can process incoming electronic invoices in a fully automated process – from the receipt of incoming invoices to the final posting and transfer to all ERP systems.

Source: https://blog.seeburger.com/france-and-germany-publish-their-new-version-of-the-joint-standard-for-electronic-invoicing-zugferd-2-3-and-factur-x-1-0-07-from-ferd-and-fnfe-mpe/