ZUGFeRD 2.5 english

New in the information package

The information package for ZUGFeRD 2.5 is now available for you to download free of charge.

Important note – empty XML elements (CII rule R74)
When validating generated ZUGFeRD/Factur-X documents, the message “Document MUST not contain empty elements” (CII rule R74) may appear. This message must therefore be rectified: Empty elements (e.g. an empty note, empty contact or price details) usually arise because optional fields are written into the XML without a value, rather than being omitted entirely. Please ensure that empty elements are not generated in the first place.

In the new Factur-X/ZUGFeRD version, the validation artefacts and code lists have been updated to the current version currently published on the European Commission’s website.

The following elements have been added to the EXTENDED profile:

• Document level: Text added for the reason for tax exemption for surcharges
• Document level: Code for the tax exemption reason for surcharges added
• Document level: Text added for the reason for tax exemption for discounts
• Document level: Code for the tax exemption reason for discounts added
• Adjustment of the relevant business rules
• At invoice line item level BT-177: BT-177-1 (@ListID) and code list 1153 (except ‘VAT’) added
• At invoice line item level BT-193: BT-193-1 (@ListID) and code list 1153 (except ‘VAT’) added
• At invoice line item level: Negative unit prices permitted and corresponding business rules adjusted
• At document level: BT-215 and BT-216 added (means of payment, BIC and name)
• Added BG-34 Third party payments (BT-179, BT-180)

In addition, the following change was made in the EXTENDED profile:

• Cardinality of BT-160/BT-161 changed to 0..1 (optional)
• Business rule introduced stating that BT-161 or BT-X-12 can be used, but not both.

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

The new version should be used from 1 July 2026.

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

International dimension of Factur-X/ZUGFeRD
ZUGFeRD 2.5 and Factur-X 1.09 are fully backwards-compatible and technically identical formats, which are being further developed by FeRD in collaboration with the French partner organisation FNFE-MPE and have been used under the uniform designation “Factur-X” since March 2020 as part of the information package. Both formats are fundamentally suitable for the exchange of invoices between businesses, between businesses and public administration, and with consumers. New elements have been added to the EXTENDED profile to ensure interoperability with the French B2B e-invoicing obligation.

The release package for Factur-X 1.09/ZUGFeRD version 2.5 contains the following documents

• Standardised specification as a PDF for ZUGFeRD 2.5/Factur-X 1.09
• Technical appendix in English (separate for each profile)
• Excel sheet containing 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 logos

Further links

• The German-language information pack for ZUGFeRD Version 2.5 is available for free download here
• The French-language Factur-X 1.09 information pack 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 2.5

To receive the latest ZUGFeRD release package in German and English, we ask you to provide some details. This data will not be used for advertising purposes, but is intended solely to inform you about updates to the ZUGFeRD format.

Note
The information package does not contain any executable software. It includes general information on the Factur-X/ZUGFeRD standard and all the necessary data for implementation into your own software.

By downloading ZUGFeRD version 2.5, you agree to the ZUGFeRD disclaimer and terms of use.