From 15 January 2026, France and Germany will roll out a refreshed version of their common hybrid e-invoicing standard. On that date, the joint format will move to new versions: Factur-X 1.0.8 in France and ZUGFeRD 2.4 in Germany, forming the basis for the two countries’ B2B e-invoicing rollouts and their gradual shift towards the EU’s EN 16931 framework and ViDA digital reporting plans.
A quick reminder: what are Factur-X and ZUGFeRD?
Both formats bundle a readable PDF with an embedded XML file. Factur-X is essentially the French profile of ZUGFeRD, and current versions are already aligned so that systems in both countries can exchange invoices with minimal friction.
What’s changing in January 2026?
The joint update is evolutionary rather than radical, but it brings several important refinements:
- Better support for complex invoice structures, such as grouped or hierarchical line items.
- Alignment with the French AFNOR XP Z12-012 framework that underpins the new B2B e-invoicing regime.
- Migration to a newer UN/CEFACT CII release to mirror EN 16931 more accurately.
- Clearer rules around rounding differences, so minor tax variances don’t trigger hard rejections.
- Updated examples, documentation and tools to simplify implementation and testing.
What should businesses do now?
If you invoice customers in France or Germany, now is the time to:
- Check whether your ERP, billing and AP/AR tools support the latest Factur-X/ZUGFeRD profiles.
- Review how you model bundled products and multi-level line items.
- Make sure your tax and rounding logic matches the new tolerances.
The 2026 update won’t overhaul your e-invoicing setup, but it is a key step toward a more harmonised, EU-ready landscape – and a good opportunity to future-proof your invoicing processes.
