ZUGFeRD 2.5.2 applies from 1 September: what the corrigendum changes

ZUGFeRD 2.5.2, technically identical to Factur-X 1.09.2, has applied since 1 September 2026. FeRD published it on 4 August 2026. It is not a new format and not a new obligation, but a corrigendum to ZUGFeRD 2.5: it resolves contradictions that arose mainly in the EXTENDED profile. Here is what changed, who it affects and what comes next.

What a corrigendum is

ZUGFeRD is published in numbered releases. The most recent steps:

A corrigendum does not change any concept; it fixes errors in validation rules, schemas and examples. The data model remains that of EN 16931 in its 2017 version. For an overview of all versions released so far, see What is ZUGFeRD.

What has changed

According to FeRD's information package:

• Rounding rule BR-FXEXT-08 corrected. In the EXTENDED profile, this rule checks the sum of the line amounts (BT-131). With certain roundings it reported false errors even though the invoice was correct.
• Several tax breakdowns per category in EXTENDED. For EXTENDED, rules BR-S-1, BR-Z-1, BR-E-1, BR-AE-1, BR-IC-1, BR-G-1, BR-O-1, BR-AF-1 and BR-AG-1 have been replaced by dedicated BR-FXEXT rules. This means several VAT breakdowns (BG-23) per category are now allowed there, as are several texts and codes for the exemption reason.
• BR-54 replaced by two new rules, BR-FXEXT-BR-54-1 and BR-FXEXT-BR-54-2.
• Schemas (XSD) and Schematron have been updated for all five profiles. They are based on UN/CEFACT CII D22B, backward compatible with D16B.

In practice, for the BASIC and EN 16931 profiles this means: the business rules of the standard that an invoice is checked against there stay the same. What is new are the validation files, not the requirements for your invoice. Which profile is sufficient for which purpose is explained under Profiles.

Who is affected

• Invoice issuers using EXTENDED — especially when an invoice needs several breakdowns within the same tax category. Under 2.5, such an invoice could fail BR-S-1 and related rules; under 2.5.2 it is permitted.
• Recipients and their validation tools. A validator with outdated rules may report errors on a correct EXTENDED invoice that no longer exist. If you check incoming invoices, you should know which rule set your tool uses.
• Vendors of invoicing software, who are updating their validation files and examples to 2.5.2.

Nothing changes for the German mandate: ZUGFeRD from version 2.0.1 counts as an e-invoice, except for the MINIMUM and BASIC WL profiles — neither 2.5 nor 2.5.2 has changed that. What applies from 2027 is covered in E-invoicing mandate from 2027.

What comes next

FeRD has announced the next release for autumn 2026. It is expected to bring gross-price invoices and the first features from the revised standard EN 16931-1:2026. Gross-price invoices were originally meant to arrive with 2.5. Because of the additional testing and review work around the revision of the standard, FeRD split the release into two steps: the first came in June as 2.5; no date has been set for the second. What the revised standard looks like is shown in the news item on XRechnung 4.0, where it has already arrived as a preliminary version.

So there is no date that could be given today. And when the release does appear, it is worth checking whether your software and your customers' validation tools have caught up — a new feature is only useful once the other side can read it too.

And in E-Rechnung Pro?

The validator checks with Mustang 2.26.0. This version knows ZUGFeRD 2.5.2 and Factur-X 1.09.2, so it validates against the current rule set. How validation is structured is explained in Mustang and How validation works.

Frequently asked questions

Do I need to change my invoice templates because of 2.5.2?

In BASIC and EN 16931, as a rule, no. In EXTENDED only if your software has so far worked around BR-S-1 and related rules — for example by merging breakdowns that should really be listed separately. They may now be listed separately.

Have invoices under ZUGFeRD 2.5 been invalid since September?

No. The corrigendum does not make correct invoices invalid; it removes false alarms and contradictions in the validation rules. An invoice that met all the rules before still meets them now.

How can I tell which version a file was created with?

Hardly from the data model: the version number is not stored in the invoice. BT-24 contains the profile, not the release number. What matters is whether the file meets the rules of the validator it is checked with.

What about Factur-X 1.09.2?

That is the same specification under its French name. ZUGFeRD and Factur-X are maintained jointly by FeRD and FNFE-MPE; the version numbers run separately, the content is the same.

Summary

• ZUGFeRD 2.5.2 / Factur-X 1.09.2: published on 4 August 2026, applies since 1 September 2026.
• A corrigendum: BR-FXEXT-08 corrected, several tax breakdowns per category allowed in EXTENDED, BR-54 replaced, validation files updated.
• BASIC and EN 16931: usually nothing to do. EXTENDED: check whether your software and validator know the new rule set.
• The next release, with gross-price invoices, has been announced for the autumn, without a fixed date.

You can see in seconds whether your invoice meets the current rules: check a file for free — no sign-up, with the rule code for every error.