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Factur-X and ZUGFeRD Updated Ahead of France and Germany E-Invoicing Reforms
The latest version of the common Franco-German Factur-X and ZUGFeRD electronic invoicing format has been published, incorporating updates linked to EN 16931 and e-invoicing reforms in France and Germany.
The French National Forum for Electronic Invoicing and Electronic Public Procurement (FNFE-MPE) and Germany's Forum for Electronic Invoicing (FeRD) published Factur-X 1.09.2 and ZUGFeRD 2.5.2 on 4 August 2026.
The release contains a number of additions and corrections to the version published on 10 June.
Factur-X and ZUGFeRD are technically identical hybrid e-invoice formats, used under different names in France and Germany. They combine a human-readable PDF invoice with structured XML data that can be processed automatically.
Factur-X is one of the three mandatory formats for receipt in France. In Germany, ZUGFeRD is one of the officially approved formats.
The latest aligned version is compliant with the European e-invoicing standard EN 16931 and has been updated following the standard's biannual update.
The specification also includes sub-line management, supporting the handling of subtotal lines and invoice lines for kits, bundles and composite items. According to the announcement, these capabilities are necessary for the implementation of e-invoicing reforms in both France and Germany.
The update also includes amendments reflecting preparatory work for France's e-invoicing reform by the French Tax Administration and the AFNOR Electronic Invoicing Commission, as well as fiscal aspects raised by the German Federal Ministry of Finance in its statement of 15 October 2025.
