ZUGFeRD 2.3.2 / Factur-X 1.07.2
June 10, 2026 · View on GitHub
Source: docs/2.3.2/Documentation/1. FACTUR-X 1.07.2 EN.pdf
(Factur-X Specification 1.07.2, dated 2024-11-15; ZUGFeRD 2.3.2 == Factur-X 1.07.2).
Scope: requirements that apply to the PDF carrier file only.
Headline diff vs 2.3.3 / 2.4: this is the spec version that introduced
the BR-HYBRID-* business-rule block (change history entry for
2024-11-15: "Addition of management rules and code lists dedicated to
HYBRID documents"). The PDF-carrier prose (§§6.1–6.6) is unchanged from
1.07.3 and 1.08, and the BR-HYBRID rule text is identical to the 1.08
rendering — confirmed by direct comparison of the textual tables in
1.07.2 and 1.08.
1. Carrier format
- PDF envelope SHALL conform to PDF/A-3 (ISO 19005-3, based on ISO 32000-1:2008 = PDF 1.7). (§3 Principle 1; §6 intro.)
- A PDF/A-4f file (ISO 19005-4, based on PDF 2.0 = ISO 32000-2:2020) is allowed as an option. (§3 Principle 1 footnote.)
- PDF/A-3 conformance level (3a / 3b / 3u) is irrelevant; 3a is recommended for accessibility. (§2.2, §6 intro, §6.1.)
- The source PDF SHALL be PDF/A-3 compliant before the structured invoice data file is embedded. (§2.2, §6 intro.)
- One PDF carries exactly one invoice. The PDF is the envelope and the original tax invoice. (§3 Principle 1.)
- No naming convention for the PDF file itself.
PDF/A-3 derived constraints (§6.1)
- All metadata SHALL be embedded as XMP.
- All fonts used SHALL be embedded (full or used-glyph subset).
- No external file references; attachments only via the PDF/A-3 associated-file mechanism.
- No active content (no JavaScript actions, no Flash).
- Permitted embedded image formats: CCITT Group 3, CCITT Group 4, JBIG2, JPEG, JPEG2000.
- No encryption, no DRM, no authorization control.
2. Embedded structured invoice file
2.1 File name
factur-x.xml(default). (§6.2.)xrechnung.xmlwhen the XRECHNUNG reference profile is used.- BR-HYBRID-13 (Fatal): embedded file name SHALL be a value from HybridDocumentFilename.
- BR-HYBRID-14 (Warning): embedded file name SHOULD match
fx:DocumentFileName.
2.2 MIME type
text/xml(always). (§6.2.)
2.3 File specification dictionary / stream
- The XML SHALL be embedded via a PDF file specification dictionary. (§6.2.)
- The embedded file stream dictionary SHOULD contain a
/Paramsdictionary with at least a/ModDateentry. (§6.2.) - The embedded document SHALL be reachable via the Names tree
(
/Names → /EmbeddedFiles); one or two/Kidslevels are permitted. - The XML SHALL be registered as an Associated File at document
level:
/AFarray on the document catalogue. (§6.2.1.) - BR-HYBRID-12 (Fatal): embedding method SHALL conform to the specification (extractability).
2.4 AFRelationship matrix (§6.2.2)
| Profile | France | Germany |
|---|---|---|
| MINIMUM | Data | Data |
| BASIC WL | Data | Data |
| BASIC | Alternative, Source, Data | Alternative |
| EN 16931 | Alternative, Source, Data | Alternative |
| EXTENDED | Alternative, Source, Data | Alternative |
| XRECHNUNG | n/a | Alternative |
Semantics — same as 2.4: Data (PDF richer than XML), Source (XML
generated the PDF), Alternative (equivalent representations).
BR-HYBRID-11 (Warning) — /AFRelationship SHOULD follow this table.
3. PDF/A XMP extension schema (Factur-X 1.0)
| Property | Value |
|---|---|
| Extension schema name | Factur-X PDFA Extension Schema |
| URI (namespace) | urn:factur-x:pdfa:CrossIndustryDocument:invoice:1p0# |
| Schema prefix | fx |
Notes (§6.3.1):
- Trailing
#is required. 1p0in the URI is the extension-schema version, not the spec version (which is 1.07.2 here).- The extension schema definition SHALL be embedded in the XMP packet.
Inconsistency: BR-HYBRID-04 (Fatal) lists the URI as
urn:factur-x:pdfa:CrossIndustryDocument:1p0# (no :invoice), while
§6.3.1 and the worked examples use …:invoice:1p0#. §6.3.1 is
authoritative for instances; the rule text appears to be a transcription
error carried unchanged into 1.07.3 and 1.08.
XMP fields under the fx: namespace
| Field | Description | Example |
|---|---|---|
fx:DocumentType | Always INVOICE (HybridDocumentType list, BR-HYBRID-06 Fatal). | INVOICE |
fx:DocumentFileName | File name of embedded invoice XML, fixed to factur-x.xml / xrechnung.xml (HybridDocumentFilename list, BR-HYBRID-08 Fatal). SHALL match the /F key of the file specification dictionary; SHOULD match the embedded file name (BR-HYBRID-14). | factur-x.xml |
fx:Version | Version of the XMP extension schema (HybridDocumentVersion list, BR-HYBRID-09 Fatal). BR-HYBRID-10 (Warning) — SHOULD be 1.0. | 1.0 |
fx:ConformanceLevel | Profile of the structured XML: MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED, XRECHNUNG (HybridConformanceType list, BR-HYBRID-07 Fatal). BR-HYBRID-15 (Warning) — SHOULD match XML profile. | EXTENDED |
Example XMP block (§6.3.1)
<rdf:Description rdf:about=""
xmlns:fx="urn:factur-x:pdfa:CrossIndustryDocument:invoice:1p0#">
<fx:DocumentType>INVOICE</fx:DocumentType>
<fx:DocumentFileName>factur-x.xml</fx:DocumentFileName>
<fx:Version>1.0</fx:Version>
<fx:ConformanceLevel>EXTENDED</fx:ConformanceLevel>
</rdf:Description>
Legacy: ZUGFeRD 2.0 extension schema (§6.3.2)
Still tolerated ("marked as deprecated, … may change in future"):
| Property | Value |
|---|---|
| Extension schema name | ZUGFeRD PDF/A Extension Schema |
| URI | urn:zugferd:pdfa:CrossIndustryDocument:invoice:1p0# |
| Schema prefix | zf |
zf:DocumentType | INVOICE |
zf:DocumentFileName | Fixed zugferd-invoice.xml |
zf:Version | 2p0 |
zf:ConformanceLevel | One of MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED |
4. Additional attachments (§6.4)
- Allowed formats: PDF, TXT, GIF, TIFF, JPG, CSV, XML, JSON, XLSX, ODS.
- Standard PDF/A-3 embedding rules apply.
- Factur-X does not require extra XMP metadata for non-invoice attachments.
- Reserved names for alternative representations:
- EDIFACT →
factur-xedifact.edi(TXT file) - UBL →
factur-xubl.xml
- EDIFACT →
5. Visual representation and securing
- §3 principles 2 and 4: PDF carries all info; XML may be a subset except in DE; issuer ensures consistency.
- §5.2 single-page / multi-page good-practice layouts — recommendations only.
- §6.5 profile logos may be added (optional).
- §4 security: qualified electronic signature/seal or documented reliable audit trail.
6. Hybrid Business Rules — full table (§3.d, page 84)
Identical wording to the 1.08 table; reproduced here as a check that the rule block already existed in this spec.
| ID | Level | Rule | Country |
|---|---|---|---|
| BR-HYBRID-01 | Info | Hybrid = machine-readable XML + human-readable PDF envelope. | FR + DE |
| BR-HYBRID-02 | Fatal | PDF envelope SHALL use PDF/A-3. Optionally a PDF/A-4f file is allowed. | FR + DE |
| BR-HYBRID-03 | Fatal | PDF/A extension schema (XMP) following the prescribed structure SHALL be used. | FR + DE |
| BR-HYBRID-04 | Fatal | Extension schema URI SHALL be urn:factur-x:pdfa:CrossIndustryDocument:1p0# (see note in §3 — §6.3.1 uses the longer …:invoice:1p0#). | FR + DE |
| BR-HYBRID-05 | Fatal | Schema namespace prefix SHALL be fx. | FR + DE |
| BR-HYBRID-06 | Fatal | fx:DocumentType value SHALL be from HybridDocumentType. | FR + DE |
| BR-HYBRID-07 | Fatal | fx:ConformanceLevel value SHALL be from HybridConformanceType. | FR + DE |
| BR-HYBRID-08 | Fatal | fx:DocumentFileName value SHALL be from HybridDocumentFilename. | FR + DE |
| BR-HYBRID-09 | Fatal | fx:Version value SHALL be from HybridDocumentVersion. | FR + DE |
| BR-HYBRID-10 | Warning | fx:Version SHOULD be 1.0. | FR + DE |
| BR-HYBRID-11 | Warning | /AFRelationship SHOULD follow the profile × country matrix. | FR + DE |
| BR-HYBRID-12 | Fatal | XML embedding method SHALL conform to this specification (extractability). | FR + DE |
| BR-HYBRID-13 | Fatal | Embedded file name SHALL be from HybridDocumentFilename. | FR + DE |
| BR-HYBRID-14 | Warning | Embedded file name SHOULD match fx:DocumentFileName. | FR + DE |
| BR-HYBRID-15 | Warning | fx:ConformanceLevel SHOULD match the embedded XML profile. | FR + DE |
| BR-HYBRID-DE-01 | Fatal | DE↔DE: MINIMUM profile SHALL NOT be used. | DE |
| BR-HYBRID-DE-02 | Fatal | DE↔DE: BASIC WL profile SHALL NOT be used. | DE |
| BR-HYBRID-FR-01 | Fatal | FR↔FR: XRECHNUNG profile SHALL NOT be used. | FR |
| BR-FX-DE-01 | Fatal | DE: supporting docs for place/time/kind SHALL be in BG-24; PDF text / attached file / external doc is not sufficient. (No technical check possible.) | DE |
| BR-FX-DE-02 | Fatal | DE: main services SHALL be detailed in the XML; only ancillary services may be in supporting docs. (No technical check possible.) | DE |
| BR-FX-DE-03 | Warning | DE↔DE: from 2025-01-01 the XML is the invoice. If XML is valid and extractable, PDF/A technical errors downgrade from Fatal to Warning. | DE |
7. Versioning and validation artefacts (§6.6)
fx:Versionstays1.0despite the spec being 1.07.2.- Spec version in XML BT-24 and in versioned validation artefacts.
- Upward compatibility: invoices issued under earlier 1.zz versions remain valid in 1.07.2.