ZUGFeRD 2.4 english

New in the Information Package

The information package for ZUGFeRD 2.4 is now available for free download. 

In the new version of ZUGFeRD, sub-items in the EXTENDED profile can now be used in a VAT-compliant manner. Invoice items and invoice sub-items are clearly marked in terms of their relevance for VAT. 

Adjustments made to the specification relate to both descriptions of format changes and tax aspects addressed by the Federal Ministry of Finance in its current statement dated October 15, 2025.

The new version is based on UN/CEFACT CII D22B and is fully backward compatible with D16B. All five profiles have their own XSD and Schematron validation artifacts, which are updated in accordance with EN 16931.

The new version shall be used starting January 15, 2026.

The validation rules have also been adjusted.

In the hybrid version, the structured invoice data is embedded in a PDF/A-3 file in the ZUGFeRD invoice format. The PDF is the visual representation of the invoice. The structured XML invoice data can be read and processed automatically by the invoice recipient.

International aspects ZUGFeRD/Factur-X

ZUGFeRD 2.4 and Factur-X 1.08 are fully backwards compatible, and technically identical formats developed by FeRD together with its French partner organization FNFE-MPE. Both formats are fundamentally suitable for invoice exchange between companies and companies, companies and public administration, as well as companies and consumers. New elements have been added to the EXTENDED profile to ensure interoperability with the French B2B e-invoicing obligation.

The Release Package for ZUGFeRD Version 2.4 contains the following documents

• Unified specification as a PDF for ZUGFeRD 2.4/Factur-X 1.08
• Technical appendix in German (separate for each profile)
• Excel sheet with all code lists and codes used in EN16931
• Schema and XSLT files (separate for each profile)
• Sample invoices (separate for each profile)
• Factur-X and ZUGFeRD logo

Further Links

• The German-language information package for ZUGFeRD version 2.4 is available for free download here
• The French-language Factur-X 1.08 information package is available for free download on the FNFE-MPE website
• All previous ZUGFeRD versions can be found in the version archive.

Free Download of Version 2.4

To receive the latest ZUGFeRD release package in German and English, we ask you to provide some information. This data will not be used for advertising purposes – we will only inform you about new features of the ZUGFeRD format.

Note

The information package does not contain any executable software. It contains general information about the ZUGFeRD/Factur-X standard and all the data necessary for implementation in your own software.

By downloading ZUGFeRD version 2.4, you agree to the ZUGFeRD disclaimer and terms of use.