Compare mandate model, system, format, delivery channel, identifiers and implementation depth across countries.
| Area | Germany | France |
|---|---|---|
| System | XRechnung, ZUGFeRD / Factur-X | Factur-X, UBL, CII |
| Model | structured | peppol |
| Status | phased | phased |
| Formats | EN 16931, UBL, CII | Factur-X, UBL, CII |
| Delivery | National platform, network or recipient-specific electronic channel. | Accredited platform exchange and reporting workflow using UBL, CII or Factur-X profiles plus lifecycle-status messages and directory routing. |
| Mandate scope | Country-specific structured invoice or electronic tax-document workflow. | The French reform uses structured invoice and lifecycle-status exchanges across B2B, G2B and B2G contexts, with phased implementation beginning in September 2026. |
| Peppol | No | Yes |
| QR | No | No |
| Implementation depth | Partial profile heuristics only | Format/profile guidance and local file preparation aligned to external specification 3.2; accredited platform exchange and official status flows require backend connectors. |
| Reviewed | 2026-08-02 | 2026-08-02 |
Compare two jurisdictions across system model, mandate status, formats, delivery, Peppol, QR and implementation depth.