FacturX and ZUGFeRD: Invoicing French and German Clients from Belgium
If you work with clients in France or Germany, you may encounter requests for FacturX or ZUGFeRD invoices. These are e-invoicing formats used in France and Germany respectively — different from Belgium's PEPPOL BIS Billing 3.0, but based on the same European standard (EN 16931). Here's what you need to know and how to send them from Belgium.
What Is FacturX?
FacturX is the French and German standard for structured electronic invoices. It is a hybrid format that combines:
- A human-readable PDF/A-3 — a standard PDF that looks like a normal invoice
- A machine-readable XML file (UN/CEFACT CII format) embedded inside the PDF
The recipient's accounting system can extract and process the XML automatically, while their accounts payable team reads the PDF normally. This makes FacturX backward-compatible — even companies without automated invoice processing can open and read a FacturX invoice like a normal PDF.
What Is ZUGFeRD?
ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is the German equivalent of FacturX. From version 2.0 onwards, ZUGFeRD and FacturX are technically identical — the same file format, the same XML structure, just different branding. A ZUGFeRD 2.x invoice is a valid FacturX invoice and vice versa.
FacturX Profiles
FacturX has several conformance profiles, from minimal to full:
- MINIMUM — basic identification data only, no line items
- BASIC WL — basic data with VAT breakdown, no line items
- BASIC — includes line items
- EN 16931 — full compliance with the European standard, includes all optional fields
- EXTENDED — adds additional fields beyond EN 16931 for complex supply chains
For most Belgian freelancers invoicing French or German clients, the EN 16931 profile or BASIC profile is appropriate.
French E-Invoicing Obligation
France is implementing mandatory B2B e-invoicing in phases:
- Large companies — obligation already in force
- Mid-size companies — phased rollout through 2025-2026
- Small companies — completing the rollout
French e-invoices must transit via the French national platform (PPF — Portail Public de Facturation) or via accredited private platforms (PDPs). FacturX is the supported format.
German E-Invoicing Obligation
Germany introduced mandatory B2B e-invoicing from January 1, 2025 for large companies, with a phased rollout for smaller companies through 2027. XRechnung (a UBL-based format) and ZUGFeRD are both accepted formats.
How Eurobillr Handles FacturX and ZUGFeRD
When sending invoices to French or German clients, Eurobillr automatically generates the correct format:
- Select the client country — France or Germany
- Eurobillr generates a FacturX/ZUGFeRD 2.1 compliant PDF with embedded XML
- The invoice is transmitted via PEPPOL (if the recipient is on PEPPOL) or delivered as a FacturX PDF by email
- All EN 16931 business rules are validated before sending
You don't need to understand the format — Eurobillr selects and generates the right one automatically based on the client's country.