On 4 December 2025, Germany’s Forum elektronische Rechnung Deutschland (FeRD) and France’s FNFE-MPE announced that the next synchronized update of their national e-invoicing standards will go live on 15 January 2026. This update is a critical milestone in the EU’s VAT in the Digital Age (ViDA) roadmap, aligning both standards more closely with the European norm EN 16931, which will become mandatory for intra-community transactions from July 2030.
Why This Matters
- Germany: Mandatory B2B e-invoicing begins in January 2026, phasing in through 2028.
- France: Mandatory B2B e-invoicing starts September 2026, with full rollout by 2027.
- Both countries are harmonizing their hybrid formats to ensure interoperability across borders and compliance with EU-wide digital reporting requirements.
Key Features of the January 2026 Release
- Standards Updated:
- ZUGFeRD 2.4 (Germany)
- Factur-X 1.08 (France)
These remain fully compatible and technically identical formats.
- Alignment with EN 16931:
Incorporates latest revisions, including:- Updated code lists and validation rules.
- Support for hierarchical line structures (sub-items, partial totals).
- Enhanced handling of multi-component products (kits, bundles).
- French AFNOR XP Z12-012 Framework Integration:
Adds supplementary data elements for compliance with France’s technical specifications for e-invoicing and e-reporting. - Technical Enhancements:
- Rounding tolerances introduced to avoid rejection of invoices for minor tax discrepancies.
- Optimized documentation: Updated technical appendices, XSLT visualization files.
- Sample files and HTML views for easier implementation.
- Bug fixes across all profiles.
- Profiles Supported: BASIC, COMFORT, EXTENDED, plus country-specific subsets (e.g., EXTENDED-CTC-FR for France).
Hybrid Format Explained
Both ZUGFeRD and Factur-X use a PDF/A-3 container embedding an XML file based on UN/CEFACT Cross Industry Invoice (CII). This ensures:
- Human readability (PDF).
- Machine processability (XML).
- Compliance with EU Directive 2014/55/EU for B2G invoicing and EN 16931 for B2B.
Integration and Adoption
- Already supported by ERP systems, EDI platforms, and Chorus Pro (France’s public-sector invoicing portal).
- Recommended for SMEs due to simplicity and interoperability.
- Switzerland also endorses ZUGFeRD/Factur-X for cross-border invoicing.
External Resources for Full Specifications
- FeRD Official ZUGFeRD 2.4 Info Package [ferd-net.de]
- fnfe-mpe
- VATCalc Overview of Franco-German Update [vatcalc.com]
- AFNOR XP Z12-012 Framework Details [dynatos.com]
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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