EInvoice - Key Difference of ZuGFERD - Germany Standard.

 

📌 Key Differences Between ZUGFeRD Versions

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid e-invoicing format that combines a PDF/A-3 file with an embedded XML invoice based on the CII (Cross-Industry Invoice) standard from UN/CEFACT. Each version of ZUGFeRD has differences in the CII XML structure, elements, and schema versions. Here's a comparison of the key differences across versions:

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📜 Overview of ZUGFeRD Versions

Version	Release Year	XML Standard	Major Changes
ZUGFeRD 1.0	2014	CII (Cross Industry Invoice)	First version, hybrid PDF/A-3 + CII XML.
ZUGFeRD 2.0	2019	EN 16931 (EU Standard) + CII	Fully compliant with European XRechnung standards.
ZUGFeRD 2.1 / Factur-X 1.0	2020	EN 16931 + CII & UBL	Added UBL XML support, aligned with Factur-X (France).
ZUGFeRD 2.2 / Factur-X 1.0.06	2022	EN 16931 + CII & UBL	Minor fixes, better PEPPOL integration.
ZUGFeRD 2.2.1	2023	EN 16931 + CII & UBL	Small refinements for international use.

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🔍 Key Differences in XML Structures

1️⃣ ZUGFeRD 1.0 (2014) – Basic CII XML

• Based on CII (Cross Industry Invoice) XML.
• Does not support UBL.
• Example:

  <rsm:CrossIndustryInvoice>
      <ram:ExchangedDocument>
          <ram:ID>INV-10001</ram:ID>
      </ram:ExchangedDocument>
  </rsm:CrossIndustryInvoice>
  

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2️⃣ ZUGFeRD 2.0 (2019) – EU Compliant (XRechnung Aligned)

• Complies with EN 16931 (EU invoicing standard).
• Uses CII XML, but with new structured tax information.
• Example:

  <rsm:CrossIndustryInvoice>
      <ram:ExchangedDocument>
          <ram:ID>INV-10001</ram:ID>
          <ram:TypeCode>380</ram:TypeCode> <!-- Invoice Type -->
      </ram:ExchangedDocument>
      <ram:SupplyChainTradeTransaction>
          <ram:ApplicableHeaderTradeSettlement>
              <ram:InvoiceCurrencyCode>EUR</ram:InvoiceCurrencyCode>
          </ram:ApplicableHeaderTradeSettlement>
      </ram:SupplyChainTradeTransaction>
  </rsm:CrossIndustryInvoice>
  

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3️⃣ ZUGFeRD 2.1 (2020) – Factur-X & UBL Added

• Now supports both CII and UBL XML inside the PDF/A-3.
• Aligns with Factur-X 1.0 (French standard).
• Example (UBL format):

  <Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
      <cbc:ID>INV-10001</cbc:ID>
      <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
      <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  </Invoice>
  

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4️⃣ ZUGFeRD 2.2 (2022) – Improved PEPPOL Integration

• Enhancements for PEPPOL BIS Billing 3.0 compatibility.
• Minor fixes in CII & UBL tax codes.
• No major structural changes.

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5️⃣ ZUGFeRD 2.2.1 (2023) – Refinements

• Small refinements for better international invoice exchange.
• Better multi-language support.

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📌 Summary of Key Differences

Feature	ZUGFeRD 1.0	ZUGFeRD 2.0	ZUGFeRD 2.1 (Factur-X 1.0)	ZUGFeRD 2.2 / 2.2.1
XML Format	CII	CII	CII + UBL	CII + UBL
EU Compliance	❌ No	✅ Yes	✅ Yes	✅ Yes
PEPPOL Support	❌ No	❌ No	⚠️ Partial	✅ Full
XRechnung Alignment	❌ No	✅ Yes	✅ Yes	✅ Yes
France Compatibility (Factur-X)	❌ No	❌ No	✅ Yes	✅ Yes
UBL Support	❌ No	❌ No	✅ Yes	✅ Yes

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🚀 

• ZUGFeRD 1.0: Basic, Germany-only.
• ZUGFeRD 2.0: Aligned with XRechnung, but CII only.
• ZUGFeRD 2.1: Supports UBL, same as Factur-X (France).
• ZUGFeRD 2.2+: Better PEPPOL & global compliance.

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1. ZUGFeRD 1.0 (2014)

• XML Standard: Based on UN/CEFACT CII D16B.
• Profiles: Basic, Comfort, and Extended.
• CII Structure:
  • Uses UN/CEFACT’s Cross-Industry Invoice (CII) XML format.
  • Contains standard invoice elements (buyer, seller, invoice lines, tax details).
  • Limited adoption due to lack of alignment with EN 16931 (European Norm).

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2. ZUGFeRD 2.0 (2019)

• XML Standard: Now fully compliant with EN 16931 (EU e-invoicing standard).
• Profiles: BASIC, EN 16931, EXTENDED.
• CII Structure Changes:
  • Uses UN/CEFACT CII D16B, but aligned with EN 16931 for better EU compliance.
  • New mandatory fields added for VAT compliance in the EU.
  • Improved handling of invoice corrections and tax codes.
  • Naming conventions updated to match EU specifications.

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3. ZUGFeRD 2.1 / Factur-X 1.0 (2020)

• XML Standard: Still based on UN/CEFACT CII D16B, but introduces Factur-X (French e-invoicing standard).
• Profiles: MINIMUM, BASIC, BASIC WL (Without Lines), EN 16931, EXTENDED.
• CII Structure Changes:
  • Factur-X compatibility (France's version of ZUGFeRD).
  • Introduces "BASIC WL" profile (without line-item details).
  • Some elements restructured to match newer business cases.
  • More flexible handling of optional fields for invoices outside the EU.

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4. ZUGFeRD 2.2 / Factur-X 1.0.06 (2022)

• XML Standard: UN/CEFACT CII D16B, still compliant with EN 16931.
• Profiles: Same as 2.1 (MINIMUM, BASIC, BASIC WL, EN 16931, EXTENDED).
• CII Structure Changes:
  • Minor refinements and fixes in XML structure for improved validation.
  • Better support for public procurement e-invoices in France and Germany.
  • More structured handling of multi-tax rates and allowances.

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5. ZUGFeRD 2.3 / Factur-X 1.0.07 (2024)

• XML Standard: UN/CEFACT CII D16B, with latest refinements.
• Profiles: No major changes from ZUGFeRD 2.2.
• CII Structure Changes:
  • Further refinements for PEPPOL BIS Billing 3.0 compatibility.
  • Updates for French B2B e-invoicing compliance (new legal mandates).
  • Small enhancements for invoice line item details and corrections.

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Summary of Differences in CII XML Across ZUGFeRD Versions

Version	CII XML Standard	Key Changes
ZUGFeRD 1.0	UN/CEFACT CII D16B (basic)	Limited adoption, missing EN 16931 alignment.
ZUGFeRD 2.0	UN/CEFACT CII D16B	Aligned with EN 16931, improved VAT handling.
ZUGFeRD 2.1	UN/CEFACT CII D16B	Introduced Factur-X, new BASIC WL profile.
ZUGFeRD 2.2	UN/CEFACT CII D16B	Minor fixes, better tax and procurement handling.
ZUGFeRD 2.3	UN/CEFACT CII D16B	PEPPOL BIS 3.0 compatibility, B2B France updates.

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 Below are sample XML snippets showing the differences in CII XML across ZUGFeRD versions.

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Example: A Simple Invoice Comparison

1️⃣ ZUGFeRD 1.0 (2014) - Basic CII XML

• Uses UN/CEFACT CII D16B but lacks compliance with EN 16931.
• No structured VAT details (limited tax category handling).

<CrossIndustryInvoice xmlns="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100">
    <ExchangedDocumentContext>
        <GuidelineSpecifiedDocumentContextParameter>
            <ID>urn:zugferd:1p0:basic</ID>
        </GuidelineSpecifiedDocumentContextParameter>
    </ExchangedDocumentContext>
    <SupplyChainTradeTransaction>
        <ApplicableSupplyChainTradeAgreement>
            <SellerTradeParty>
                <Name>ABC Ltd</Name>
                <PostalTradeAddress>
                    <CityName>Berlin</CityName>
                </PostalTradeAddress>
            </SellerTradeParty>
            <BuyerTradeParty>
                <Name>XYZ GmbH</Name>
            </BuyerTradeParty>
        </ApplicableSupplyChainTradeAgreement>
        <ApplicableSupplyChainTradeSettlement>
            <InvoiceCurrencyCode>EUR</InvoiceCurrencyCode>
            <SpecifiedTradeSettlementMonetarySummation>
                <GrandTotalAmount>1200.00</GrandTotalAmount>
            </SpecifiedTradeSettlementMonetarySummation>
        </ApplicableSupplyChainTradeSettlement>
    </SupplyChainTradeTransaction>
</CrossIndustryInvoice>

🔹 Key Points:
✔️ Basic invoice structure.
❌ No detailed VAT breakdown.
❌ No compliance with EN 16931.

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2️⃣ ZUGFeRD 2.0 (2019) - EN 16931 Compliance

• Includes tax category codes (required for EU compliance).
• Uses ZUGFeRD 2.0 profiles (EN 16931, EXTENDED).

<CrossIndustryInvoice xmlns="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100">
    <ExchangedDocumentContext>
        <GuidelineSpecifiedDocumentContextParameter>
            <ID>urn:zugferd:2p0:EN16931</ID>
        </GuidelineSpecifiedDocumentContextParameter>
    </ExchangedDocumentContext>
    <SupplyChainTradeTransaction>
        <ApplicableSupplyChainTradeAgreement>
            <SellerTradeParty>
                <Name>ABC Ltd</Name>
                <PostalTradeAddress>
                    <CityName>Berlin</CityName>
                </PostalTradeAddress>
            </SellerTradeParty>
            <BuyerTradeParty>
                <Name>XYZ GmbH</Name>
            </BuyerTradeParty>
        </ApplicableSupplyChainTradeAgreement>
        <ApplicableSupplyChainTradeSettlement>
            <InvoiceCurrencyCode>EUR</InvoiceCurrencyCode>
            <SpecifiedTradeSettlementMonetarySummation>
                <GrandTotalAmount>1200.00</GrandTotalAmount>
            </SpecifiedTradeSettlementMonetarySummation>
            <ApplicableTradeTax>
                <TypeCode>VAT</TypeCode>
                <CategoryCode>S</CategoryCode>
                <RateApplicablePercent>19</RateApplicablePercent>
                <CalculatedAmount>228.00</CalculatedAmount>
            </ApplicableTradeTax>
        </ApplicableSupplyChainTradeSettlement>
    </SupplyChainTradeTransaction>
</CrossIndustryInvoice>

🔹 Key Points:
✔️ VAT category code (S for Standard Rate, E for Exempt, etc.).
✔️ Tax calculation details included.
✔️ EN 16931 compliance added.

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3️⃣ ZUGFeRD 2.1 / Factur-X 1.0 (2020) - Factur-X Support

• Supports French Factur-X standard.
• Introduces BASIC WL (Without Line Items) profile.
• More structured invoice tax information.

<CrossIndustryInvoice xmlns="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100">
    <ExchangedDocumentContext>
        <GuidelineSpecifiedDocumentContextParameter>
            <ID>urn:factur-x:1p0:EN16931</ID>
        </GuidelineSpecifiedDocumentContextParameter>
    </ExchangedDocumentContext>
    <SupplyChainTradeTransaction>
        <ApplicableSupplyChainTradeAgreement>
            <SellerTradeParty>
                <Name>ABC Ltd</Name>
                <PostalTradeAddress>
                    <CityName>Berlin</CityName>
                </PostalTradeAddress>
            </SellerTradeParty>
            <BuyerTradeParty>
                <Name>XYZ GmbH</Name>
            </BuyerTradeParty>
        </ApplicableSupplyChainTradeAgreement>
        <ApplicableSupplyChainTradeSettlement>
            <InvoiceCurrencyCode>EUR</InvoiceCurrencyCode>
            <ApplicableTradeTax>
                <TypeCode>VAT</TypeCode>
                <CategoryCode>S</CategoryCode>
                <RateApplicablePercent>19</RateApplicablePercent>
                <CalculatedAmount>228.00</CalculatedAmount>
            </ApplicableTradeTax>
            <SpecifiedTradeSettlementMonetarySummation>
                <GrandTotalAmount>1200.00</GrandTotalAmount>
                <TaxBasisTotalAmount>1000.00</TaxBasisTotalAmount>
            </SpecifiedTradeSettlementMonetarySummation>
        </ApplicableSupplyChainTradeSettlement>
    </SupplyChainTradeTransaction>
</CrossIndustryInvoice>

🔹 Key Points:
✔️ Factur-X ID introduced (urn:factur-x:1p0:EN16931).
✔️ More structured tax details (added TaxBasisTotalAmount).
✔️ More flexible handling for French invoicing laws.

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4️⃣ ZUGFeRD 2.3 (2024) - PEPPOL BIS 3.0 Support

• Improved support for PEPPOL BIS Billing 3.0.
• Better handling of multi-tax rates.
• More structured document referencing.

<CrossIndustryInvoice xmlns="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100">
    <ExchangedDocumentContext>
        <GuidelineSpecifiedDocumentContextParameter>
            <ID>urn:zugferd:2p3:PEPPOLBIS</ID>
        </GuidelineSpecifiedDocumentContextParameter>
    </ExchangedDocumentContext>
    <SupplyChainTradeTransaction>
        <ApplicableSupplyChainTradeAgreement>
            <SellerTradeParty>
                <Name>ABC Ltd</Name>
                <PostalTradeAddress>
                    <CityName>Berlin</CityName>
                </PostalTradeAddress>
            </SellerTradeParty>
            <BuyerTradeParty>
                <Name>XYZ GmbH</Name>
            </BuyerTradeParty>
        </ApplicableSupplyChainTradeAgreement>
        <ApplicableSupplyChainTradeSettlement>
            <InvoiceCurrencyCode>EUR</InvoiceCurrencyCode>
            <ApplicableTradeTax>
                <TypeCode>VAT</TypeCode>
                <CategoryCode>S</CategoryCode>
                <RateApplicablePercent>19</RateApplicablePercent>
                <CalculatedAmount>228.00</CalculatedAmount>
            </ApplicableTradeTax>
            <ApplicableTradeTax>
                <TypeCode>VAT</TypeCode>
                <CategoryCode>R</CategoryCode>
                <RateApplicablePercent>7</RateApplicablePercent>
                <CalculatedAmount>70.00</CalculatedAmount>
            </ApplicableTradeTax>
            <SpecifiedTradeSettlementMonetarySummation>
                <GrandTotalAmount>1270.00</GrandTotalAmount>
                <TaxBasisTotalAmount>1000.00</TaxBasisTotalAmount>
            </SpecifiedTradeSettlementMonetarySummation>
            <InvoiceReferencedDocument>
                <IssuerAssignedID>INV-2024-001</IssuerAssignedID>
            </InvoiceReferencedDocument>
        </ApplicableSupplyChainTradeSettlement>
    </SupplyChainTradeTransaction>
</CrossIndustryInvoice>

🔹 Key Points:
✔️ Support for PEPPOL BIS Billing 3.0.
✔️ Multiple VAT rates (S = 19%, R = 7%).
✔️ Invoice referencing (InvoiceReferencedDocument) for better tracking.

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Conclusion

Version	Key Differences
ZUGFeRD 1.0	Basic structure, no VAT details.
ZUGFeRD 2.0	Aligned with EN 16931, added VAT tax categories.
ZUGFeRD 2.1	Introduced Factur-X, structured tax handling.
ZUGFeRD 2.3	Supports PEPPOL BIS 3.0, improved multi-tax rates.

• ZUGFeRD 1.0 had limited adoption due to missing EU compliance.
• ZUGFeRD 2.x series significantly improved by aligning with EN 16931, making it widely accepted in the EU and France (Factur-X).
• Each newer version refines XML structures for better compliance, multi-country invoicing, and smoother integration with PEPPOL and public procurement platforms.

Let me know if you need specific XML samples for comparison! 🚀