ZUGFeRD 2.4: New hybrid standard in combination with Peppol
📅 December 4, 2025 🏢 ZUGFeRD 2.4 ⏱ 12 min read
Summary
With ZUGFeRD 2.4, the latest version of the German-French hybrid standard for electronic invoices is available. The format combines a readable PDF/A-3 with embedded XML data and is identical to Factur-X 1.08. Starting from January 15, 2026, ZUGFeRD 2.4 will become a central reference format for B2B, B2G, and B2C scenarios in Germany and France – and will gain particular importance for exchange via Peppol.
1. What’s new in ZUGFeRD 2.4?
1.1 Sub-Items now tax-compliant
ZUGFeRD 2.4 introduces the first-ever tax-compliant modeling of sub-items. This means:
- Each subordinate item carries its own VAT information
- Bundles, sets, and composite products are now correctly represented
- Clear assignment of tax rates → fewer errors in processing
- Clean mapping according to UBL lines in the Peppol process
1.2 Updated Tax Logic according to BMF 15.10.2025
The new version takes into account:
- Requirements from the BMF notice (DE) dated 15.10.2025
- Clarifications on mandatory components
- More precise description of formal requirements
For businesses, this means greater legal certainty in exchange and for the input tax deduction
1.3 New Validation Artifacts (XSD, Schematron)
All five profiles have been updated:
- MINIMUM
- BASIC WL
- BASIC
- RECOMMENDED
- EXTENDED
The rules have been harmonized with EN 16931 and include:
- Stricter value type checks
- Reference checks for tax codes
- Structured error reports
For Peppol, this means a noticeable reduction in the reject rate.
1.4 New Data Foundation: UN/CEFACT CII D22B
ZUGFeRD 2.4 is based on UN/CEFACT CII D22B and remains backward-compatible with D16B. For developers, this means:
- Cleaner data structures
- Easier mapping to international formats
- Better support for future EU expansions (ViDA)
1.5 Equality with Factur-X 1.08
ZUGFeRD 2.4 = Factur-X 1.08. This means:
- A common DE–FR standard
- Ideal for companies with customers in Germany and France
- Same validators, same structure, same profiles
2. Impact on Peppol
2.1 How Peppol Processes ZUGFeRD
1 A ZUGFeRD PDF/A-3 is sent.
2 Access Point automatically extracts the embedded CII XML.
3 The XML is validated (EN 16931 conformity).
4 The conversion to UBL BIS Billing 3.0 takes place:
- Items →
InvoiceLine - Sub-items → additional lines with references
- VAT information →
TaxSubtotal
5 Sent to recipient via Peppol.
2.2 Benefits of ZUGFeRD 2.4 for Peppol
Fewer conversion errors
Correct representation of product sets and composite lines
Better mapping transparency CII → UBL
Faster dark processing for the recipient
Higher interoperability internationally
For businesses, this means fewer rejected invoices and a faster exchange
3. Importance for businesses
Germany: The B2B e-invoicing requirement starts from 2025–2028. ZUGFeRD 2.4 meets all requirements without special solutions.
France: Factur-X mandatory under the PPF/PDP system. ZUGFeRD 2.4/Factur-X 1.08 is fully compatible.
EU / ViDA: ZUGFeRD supports the EU initiative “VAT in the Digital Age” by providing structured data for VAT reporting.
4. What businesses should do now
Test ERP system: Does it support D22B / ZUGFeRD profiles?
Check Peppol routing: Are your Peppol IDs correctly activated?
Start pilot phase: Test with selected partners using EXTENDED or RECOMMENDED profiles.
Check conversions: CII → UBL → DMS/Workflow.
Prepare for the deadline on January 15, 2026.
The Invoice-Portal supports the sending and receiving of ZUGFeRD and Peppol invoices – from validation to format conversion and transfer to internal systems.
5. How to integrate ZUGFeRD 2.4 into your system
With the release of ZUGFeRD 2.4, companies are required to process electronic invoices in this new format. Integration offers numerous benefits such as higher automation and better tax compliance.
1Download specification and resources
Download the free package from the official sites:
Specification, XSLT, XML/PDF examples, and code lists at ferd-net.de
Factur-X 1.08 at fnfe-mpe.org
2Extract and validate XML
Extract or generate the XML according to the D22B schemas. Use validators like the Mustang Validator or Valitool.
3Integrate XML into PDF/A-3
Use corresponding libraries:
MustangProject Java or ZUGFeRD-CSharp for Java and .NET environments
Integration into ERP systems like SAP or Dynamics 365
4
Test and Validation
Test your invoices for compliance with the EN 16931 standard to ensure that all requirements are met.
5
Integration with Peppol
By using Peppol, you can seamlessly send ZUGFeRD 2.4 invoices to recipients in countries such as France, Poland, and Germany. Peppol enables fast and secure transmission of invoice data.
Summary
The ZUGFeRD 2.4 integration ensures that your company complies with the latest legal requirements for electronic invoicing and fully benefits from Peppol and XRechnung. Start the implementation today!
Further Information
- Official Specification: FeRD ZUGFeRD Specification Download
- Factur-X 1.08 Format at FNFE-MPE: Factur-X 1.08
- Mustang Project Validator: Mustang Validator
- Peppol Website: Peppol Integration
- UN/CEFACT – United Nations Centre for Trade Facilitation and Electronic Business: UN/CEFACT Website
- BMF – Federal Ministry of Finance: BMF Website
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Receipt channels: An e-mail inbox is sufficient for the legally compliant receipt of electronic invoices. Alternatively, interfaces or portals are also permitted.
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Sanctions: From the start of the obligation (2027 or 2028), ‘other invoices’ (e.g. paper or PDF) will no longer be eligible for input tax deduction. Additional penalties for refusing to accept an e-invoice are currently not envisaged. However, if the recipient refuses to accept the e-invoice even though the sender has demonstrably endeavoured to transmit it correctly, the recipient will be in default.
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