Allowed Invoice Formats in France & Germany (2025–2028)

Allowed Invoice Formats by Implementation Phase

Understanding the accepted invoice formats is essential for compliance during the subsequent implementation stages as France and Germany adopt national e-invoicing standards based on the European standard EN 16931. In order to comply with the changing legal and technical requirements, companies that trade with or ship to these countries must modify their invoicing systems. With an emphasis on the Factur-X and ZUGFeRD formats and their cross-border interoperability, this guide lists the approved formats by significant implementation milestones from 2025 to 2028.

Overview of Factur-X and ZUGFeRD Formats

Factur-X and ZUGFeRD are hybrid e-invoicing formats developed collaboratively by the French and German national forums—FNFE-MPE and FeRD. These formats enable smooth processing and validation by combining a human-readable PDF with EN 16931-compliant structured XML data embedded within.

• Factur-X: Mandatory for all French taxpayers under France’s e-invoicing reform starting voluntarily in early 2025.
• ZUGFeRD: Accepted under Germany’s B2B e-invoicing mandate, also beginning in 2025.

The latest harmonized versions—Factur-X 1.0.07 / ZUGFeRD 2.3—support enhanced use cases through the EXTENDED profile, including national reference profiles like XRECHNUNG (Germany) and EXTENDEDCTC-FR (France).

Allowed Invoice Formats by Implementation Phase

Phase 1: From January 1, 2025

• Paper: Allowed
• E-invoice: Must comply with EN 16931
  • National formats accepted in Germany: XRechnung, ZUGFeRD
• Other formats: Allowed (e.g., XML, EDIFACT)

Phase 2: From January 1, 2027

• Paper: Allowed only under special conditions
• E-invoice: Must comply with EN 16931
  • National formats supported in Germany: XRechnung, ZUGFeRD
• Other formats: Allowed under special conditions

Phase 3: From January 1, 2028

• Paper: No longer allowed
• E-invoice: Must comply with EN 16931
  • National formats supported in Germany: XRechnung, ZUGFeRD
• Other formats: Permitted if compatible with EN 16931

Conclusion

The shift to organized, EN 16931-conformant e-invoices is going very quickly in France and Germany as mandatory phases increasingly replace paper-based processes. Factur-X and ZUGFeRD, interoperable and EN 16931-conformant, are the compliance keys and solution for more efficient cross-border invoicing. Businesses must begin to modify invoicing systems now in order to be ready for the shifting legal landscape under way in 2028.