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ZUGFeRD and E-Invoicing Formats in the EU

The European Union is home to several e-invoicing formats and systems, each developed to meet the needs of specific member states while aligning with the European standard EN 16931. This article provides an overview of the major formats and links to detailed guides for each.

docs101 generates ZUGFeRD/Factur-X invoices

Every invoice you create in docs101 is automatically produced as a ZUGFeRD/Factur-X PDF with embedded XML. The XML is validated against EN 16931 by the KOSiT validator before delivery. No manual XML coding is required.

The Common Foundation: EN 16931​

All major EU e-invoicing formats are built on EN 16931, the European standard for electronic invoicing established by Directive 2014/55/EU. EN 16931 defines a common semantic data model and a set of business rules that all compliant invoices must follow.

The standard allows two official syntax bindings:

  • CII (Cross Industry Invoice): UN/CEFACT XML format, used by ZUGFeRD/Factur-X
  • UBL (Universal Business Language): ISO/IEC 19845, used by Peppol BIS and XRechnung

Individual countries then build on EN 16931 with their own national specifications (called CIUS — Core Invoice Usage Specifications) or entirely separate systems that map to the same data model.

Learn more about the EN 16931 Standard.

Overview: E-Invoicing Systems by Country​

CountryFormat / SystemModelMandatory B2B
Germany & FranceZUGFeRD / Factur-XDecentralized / PlatformDE: Receiving Jan 2025, issuing Jan 2027/2028. FR: Sept 2026/2027
ItalyFatturaPA / SDIClearance (SDI)Since Jan 2019
PolandKSeF / FA_VATClearance (KSeF)From Feb/Apr 2026; micro from Jan 2027
Belgium & NordicsPeppol BISNetwork (Peppol)BE: Since Jan 2026
SpainFacturae & VeriFactuPlatform + Certified SoftwareExpected 2027/2028

How the Formats Relate to Each Other​

Despite their differences, all EU e-invoicing formats converge on the same foundation:

                    EN 16931
                 (EU Data Model)
                       |
          ┌────────────┼────────────┐
          │            │            │
      CII Syntax    UBL Syntax   National
          │            │          Formats
          │            │            │
    ┌─────┴─────┐  ┌───┴───┐  ┌────┴────┐
    │           │  │       │  │         │
 ZUGFeRD/   French Peppol XRech- FatturaPA Facturae
 Factur-X    CII   BIS   nung    (IT)     (ES)
 (DE/FR)    (FR)  (BE+)  (DE)

The key differences lie in:

  • Delivery model: Decentralized exchange (Germany, Peppol) vs. government clearance (Italy, Poland) vs. platform-based (France, Spain)
  • XML syntax: CII-based (ZUGFeRD, Factur-X) vs. UBL-based (Peppol BIS, XRechnung) vs. national schemas (FatturaPA, FA_VAT, Facturae)
  • Hybrid vs. pure XML: ZUGFeRD/Factur-X embeds XML inside a readable PDF; all other formats are pure XML documents

Why This Matters for Your Business​

If you operate in the EU, the question is no longer whether you will need e-invoicing but when and in which format. The trend across all member states is clear: mandatory B2B e-invoicing is becoming the norm.

The EU's ViDA (VAT in the Digital Age) initiative aims to harmonize cross-border e-invoicing across all member states by 2030.

For businesses invoicing across borders, formats like ZUGFeRD/Factur-X offer a practical advantage: they comply with EN 16931, work as regular PDFs for recipients who do not yet process structured data, and meet the requirements in Germany and France — two of the EU's largest markets.

Detailed Format Guides​

Explore each format in depth:

  • ZUGFeRD / Factur-X — The German-French hybrid PDF+XML standard. How it works, profiles, and how docs101 generates compliant invoices.
  • FatturaPA / SDI (Italy) — Italy's clearance-based system, mandatory since 2019. Format details, SDI workflow, and technical specifications.
  • KSeF / FA_VAT (Poland) — Poland's national e-invoice platform. The FA_VAT schema, clearance process, and rollout timeline.
  • Peppol BIS (Belgium & Nordics) — The pan-European network standard. UBL-based invoicing via certified access points.
  • Facturae & VeriFactu (Spain) — Spain's dual approach: certified invoicing software and the upcoming B2B e-invoicing mandate.

Learn More​