Factur-X is the French national e-invoicing format and, since January 2026, the foundation on which France's mandatory B2B e-invoicing reform is built. If you invoice French business clients, send invoices to French public authorities, or receive invoices from French suppliers, Factur-X is the format you need to understand. This guide covers what Factur-X is, how the hybrid format works technically, what the five data profiles mean in practice, how Factur-X relates to Germany's ZUGFeRD format, what changed in version 1.0.8, and what France's 2026 mandate requires from businesses of every size.
What Factur-X is
Factur-X is a hybrid electronic invoice format that pairs a machine-readable XML file with a human-readable PDF/A-3 document inside a single file. Created through a joint Franco-German initiative between FNFE-MPE in France and FeRD in Germany, it specifies five compliance profiles ranging from MINIMUM to EXTENDED, each defining progressively richer structured data in the embedded XML layer.
The word hybrid is the key to understanding what makes Factur-X different from both a plain PDF invoice and a pure XML format like XRechnung. A Factur-X invoice is a single file containing two complete and simultaneous representations of the same invoice. One layer is a normal PDF that any person can open, read, and print exactly as they would any other invoice. The other layer is a structured XML file embedded inside that PDF, containing every invoice data field in a format that accounting software, ERP systems, and automated processing pipelines can read without any human involvement.
Both layers live inside one file. Neither replaces the other. The PDF is not a wrapper for the XML, and the XML is not a summary of the PDF. They are two complete representations of the same transaction, coexisting in a single document. This hybrid approach solves a practical problem that pure XML formats cannot solve: not every recipient has accounting software capable of reading structured XML, and not every sender can guarantee their client's systems are ready for full automation. With Factur-X, the recipient can always open the PDF and process it manually if needed, while their software extracts the XML automatically if they have the capability. The same file serves both use cases without modification.
For a step-by-step walkthrough of what makes a Factur-X file technically compliant and how the embedded XML is generated, see our practical guide to creating a Factur-X / ZUGFeRD compliant invoice.
The technical architecture of a Factur-X invoice
The XML structure in Factur-X is based on the international UN/CEFACT Cross Industry Invoice (CII) standard, and the container is the ISO standard PDF/A-3. Understanding what this means in practice explains why Factur-X is structured the way it is.
PDF/A-3 is a specific archival variant of the PDF standard published by ISO. It is designed for long-term document preservation and permits embedding of arbitrary file attachments inside the PDF container, including XML files. This is the mechanism that makes the hybrid format possible. A standard PDF cannot reliably embed structured data in a way that conforming software can extract consistently. PDF/A-3 provides a defined, standardised method to attach the XML file so that any conforming application knows exactly where to find it and how to process it.
The embedded XML itself follows the UN/CEFACT Cross Industry Invoice syntax. The current version, Factur-X 1.0.8, is based on UN/CEFACT CII D22B and is fully backward compatible with D16B. CII is an international UN standard for structured business documents. It defines a comprehensive data model for invoices covering hundreds of possible fields, from basic header data such as invoice number and date through to complex tax breakdowns, payment terms, delivery information, and line-item detail. Factur-X uses CII as its XML syntax and maps the European semantic standard EN 16931 onto it.
EN 16931 is the European standard for electronic invoicing, published by the European Committee for Standardization (CEN) and mandated by EU Directive 2014/55/EU. It defines what data a compliant European e-invoice must contain, regardless of the file format or syntax used to represent it. Factur-X implements EN 16931 using the CII syntax inside a PDF/A-3 container. This is why a Factur-X invoice is simultaneously a normal PDF, a UN/CEFACT CII document, and an EN 16931-compliant structured e-invoice. For a deeper look at the European standard itself, see our explanation of EN 16931.
The embedded XML file inside a Factur-X invoice is named factur-x.xml. This filename is one of only two differences between a Factur-X invoice and a technically identical ZUGFeRD invoice, where the equivalent file is named zugferd-invoice.xml. The other difference is the label on the format itself. The underlying schema, the data model, and the five profiles are shared between both formats.
The five Factur-X profiles explained
Factur-X defines five data profiles: MINIMUM, BASIC WL (Without Lines), BASIC, EN 16931 (also called COMFORT in the ZUGFeRD naming convention), and EXTENDED. Each profile defines a different level of structured data in the embedded XML. The visible PDF layer looks the same regardless of which profile is used. What changes between profiles is how much machine-readable structured data the recipient can extract automatically.
The MINIMUM profile contains the bare essentials of invoice identification in the XML: invoice number, invoice date, seller and buyer identification using tax registration numbers such as VAT IDs or French SIREN and SIRET numbers, the currency code, and total amounts at the document level including net, tax, and gross. There are no line items in the MINIMUM profile XML. If the recipient extracts the structured data, they get the invoice header and the totals but cannot reconstruct individual line items from the XML alone. MINIMUM was originally designed to meet the minimum data requirements of the French Chorus Pro platform for B2G invoicing, where even a flat-fee service invoice with a single total amount constitutes a valid structured e-invoice. MINIMUM is not EN 16931 compliant.
BASIC WL, where WL stands for Without Lines, expands the XML with richer header-level information including payment terms, tax breakdowns at the header level, and additional seller and buyer data, while still omitting individual line-item detail in the structured XML. Like MINIMUM, BASIC WL is not EN 16931 compliant because EN 16931 requires line-item data in the structured output. BASIC WL is suited to simple service invoices where the recipient does not need line detail for automated processing and will read individual items from the PDF instead.
BASIC adds full line-item data to the XML structure, including line identifiers, quantities, net line amounts, unit prices, tax category per line, and item names. With BASIC, the recipient's accounting software can extract individual line items from the XML and post them directly to the general ledger without manual re-entry. BASIC is not fully EN 16931 compliant because it omits some optional EN 16931 fields, but it covers the data most accounts payable workflows need for automated processing.
EN 16931, which ZUGFeRD labels COMFORT, is the profile that implements the complete EN 16931 data model. This profile corresponds to the full set of information required by the European standard and is fully EN 16931 compliant. It includes all mandatory and conditional fields defined in EN 16931, among them document-level discounts and charges, purchase order references, billing period information, and the complete tax breakdown at both line and document level. For any business that needs its Factur-X invoices to pass full EN 16931 Schematron validation without warnings, the EN 16931 profile is the correct choice. It is also the profile recommended for cross-border B2B e-invoicing across EU member states, as it guarantees interoperability with any other EN 16931-compliant system.
EXTENDED contains all EN 16931 data plus additional fields for industry-specific or national requirements. In Factur-X 1.0.8, the EXTENDED profile was updated to add sub-line management, allowing invoices to carry grouped line structures such as kits, bundles, and composite items where individual components are listed beneath a parent line item. EXTENDED is most relevant for manufacturing, logistics, and construction businesses where invoices need to carry granular trade and transport data beyond the EN 16931 core. For most freelancers, small businesses, and general B2B service companies, EXTENDED provides no practical benefit over the EN 16931 profile.
A critical point is that compliance depends on profile selection, not the file itself. Just having a Factur-X file does not guarantee EN 16931 compliance or VAT compliance. The chosen profile and the accuracy of the data it contains determine the compliance level. A Factur-X file at MINIMUM profile is not EN 16931 compliant. A Factur-X file at EN 16931 profile is. The format name and file extension alone say nothing about whether the invoice meets the standard.
Factur-X and ZUGFeRD: the same format, two names
One of the most common points of confusion about Factur-X is its relationship to ZUGFeRD, the German e-invoicing format. The direct answer is that since ZUGFeRD 2.0 was released in 2019, Factur-X and ZUGFeRD have been technically identical specifications. They share the same XML schema based on UN/CEFACT Cross Industry Invoice, the same five profiles, and the same PDF/A-3 container structure. The only differences between a Factur-X invoice and a ZUGFeRD invoice are the filename of the embedded XML and the label of the format.
This identity has a clear historical explanation. ZUGFeRD 1.0 launched in 2014 as a Germany-only hybrid invoice format developed by the Forum elektronische Rechnung Deutschland (FeRD). France began developing its own hybrid invoicing format around 2017 under the Factur-X name, led by the Forum National de la Facturation Electronique (FNFE-MPE). When the French and German standards bodies recognised the overlap, they collaborated to align their specifications, celebrating ten years of that collaboration with the joint publication of Factur-X 1.0.8 and ZUGFeRD 2.4 in December 2025.
If you are also working with the German market, the related question of how ZUGFeRD compares to Germany's pure-XML XRechnung format is covered in detail in our ZUGFeRD vs XRechnung guide.
For a business invoicing both German and French clients, this technical equivalence has a very practical consequence: no separate tools and no separate implementations are needed. The same invoicing software that generates ZUGFeRD 2.4 for German B2B clients generates Factur-X 1.0.8 for French B2B clients. The XML schema is identical. The only adaptation required on the receiver side is checking for both XML filenames when extracting embedded data from the PDF/A-3 container, since the French file is named factur-x.xml and the German file is named zugferd-invoice.xml.
What changed in Factur-X 1.0.8
FNFE-MPE and FeRD published Factur-X 1.0.8 and ZUGFeRD 2.4 on December 4, 2025. The new version became applicable on January 15, 2026. The update was driven by two parallel requirements.
The first was alignment with the biannual update to the EN 16931 specification. The basis was migrated from UN/CEFACT CII D16B to D22B in order to correspond more precisely to EN 16931, and the update introduced rounding tolerances allowing permissible rounding inaccuracies so that small deviations in calculated tax amounts are no longer treated as validation errors.
The second driver was the need to support complex invoice structures for the French and German mandate implementations. The update added sub-line management to the EXTENDED profile, allowing invoices to carry subtotal lines and grouped product lines such as kits, bundles, and composite items. This capability was identified as necessary for implementing the electronic invoicing reforms in both France and Germany, where certain industries routinely invoice for product bundles or component sets on a single invoice.
The release is fully backward compatible with version 1.0.7. Existing implementations do not need to be rebuilt, but businesses should confirm that their invoicing software generates invoices conforming to the 1.0.8 schema for invoices dated from January 15, 2026 onwards.
France's e-invoicing mandate: the complete timeline
France's mandatory B2B e-invoicing reform is confirmed for 2026 and 2027. The hard deadline of September 1, 2026 is confirmed and unchanged for large and mid-sized enterprises.
Reception of structured e-invoices is mandatory for all French VAT-registered companies established in France from September 1, 2026, regardless of company size. Every business in France must be able to receive electronic invoices from that date, even if they are not yet required to issue them.
Issuance of structured e-invoices for domestic French B2B transactions becomes mandatory from September 1, 2026 for large enterprises and mid-sized companies (ETI). The definition of large enterprise is more than 5,000 employees, or turnover exceeding 1.5 billion euros combined with a balance sheet above 2 billion euros. Mid-sized companies are those between 250 and 5,000 employees with turnover below 1.5 billion euros.
Issuance becomes mandatory from September 1, 2027 for small and micro businesses. Non-established entities, meaning companies VAT-registered in France but not established there, also fall under the September 2027 issuance deadline regardless of company size, while still needing to be able to receive structured e-invoices from September 2026. For small companies in particular, the practical implications of these deadlines are covered in our SARL/SAS small company e-invoicing guide and, for sole traders, in our auto-entrepreneur e-invoicing guide.
For B2G invoicing to French public authorities, the obligation has existed far longer. The French state financial technology agency AIFE integrated Factur-X into the Chorus Pro platform in May 2018, and since January 2020 all French businesses invoicing public sector entities must submit through Chorus Pro. The full process for B2G submission is in our Chorus Pro guide.
For the domestic B2B mandate from September 2026, Factur-X files must be transmitted through a certified Plateforme de Dématérialisation Partenaire (PDP) rather than sent by email. The French government announced that the public billing portal (PPF) will not offer sending and receiving services, meaning all companies subject to the mandate must use a certified PDP. Over 100 PDPs were approved by the DGFiP as of January 2026. The PDP is the delivery mechanism. Factur-X is the file format. Both are required for domestic French B2B compliance from September 2026. Our guide to choosing a certified PDP walks through what to look for. If you want a step-by-step readiness check, see our France e-invoicing compliance checklist for September 2026.
Cross-border invoicing to French clients
For non-French businesses sending invoices to French clients, the domestic PDP transmission requirement does not apply. A UK business, a German business, a Belgian business, or any supplier not established in France can send a Factur-X file directly to their French client by email. The PDP transmission requirement is a domestic French mandate applying to transactions between businesses established in France.
However, while sending a Factur-X file directly by email remains valid for cross-border invoices to French clients, generating the correct Factur-X format is still strongly recommended. French AP systems and ERP implementations are increasingly configured to process Factur-X automatically. A supplier who continues to send plain PDF invoices may find their payments delayed as French client systems are built around structured e-invoice processing.
For the specific case of foreign suppliers invoicing French companies, including the VAT reverse charge mechanics that apply, see our dedicated guide on invoicing French clients from outside France.
Validation in Factur-X
Factur-X validation operates at three levels: the PDF/A-3 file level, the XML schema level, and the business rule level.
At the file level, the PDF must conform to the PDF/A-3 standard. Tools such as veraPDF are used to validate this. A PDF that does not conform to PDF/A-3 is not a valid Factur-X document even if the embedded XML is perfectly formed.
At the XML schema level, the embedded XML must be well-formed and valid against the XSD schema for the declared profile. Each of the five profiles has its own XSD and Schematron, updated in accordance with the EN 16931 validation artefact. The declared profile in the XMP metadata of the PDF must match the actual content of the XML. If an invoice declares itself as EN 16931 profile but contains no line items, the Schematron validation will reject it.
At the business rule level, Schematron rules check conditions that XSD cannot enforce, such as whether tax totals match the sum of line-item tax amounts, whether a VAT exemption code is accompanied by explanatory text, and whether all fields required for the declared profile and tax scenario are present. The most common Factur-X validation errors are arithmetic calculation failures on tax amounts (business rules BR-CO-10, BR-CO-15, BR-CO-16), missing mandatory fields (BR-05, BR-15), and incorrect VAT category codes (BR-S-05, BR-Z-05, BR-AE-05).
If you want to test a specific invoice in your browser without an account, the Facturwise validator accepts any PDF or XML invoice and produces an instant compliance report. For a deeper walkthrough of each validation layer, common error codes, and how to fix them, see our Factur-X / ZUGFeRD validation guide.
Factur-X and Peppol
A question that frequently arises for businesses operating across multiple EU markets is whether Factur-X invoices can be transmitted over the Peppol network, which Belgium has mandated for B2B e-invoicing from January 2026 and which the Netherlands uses extensively. The direct answer is that Factur-X and Peppol are not directly compatible at the transport layer.
Peppol primarily operates with pure XML syntaxes conforming to Peppol BIS Billing 3.0. Peppol guidelines advise against attaching PDF files to Peppol invoices because adding a visible PDF layer introduces data overhead and creates the risk of discrepancies between the human-readable and machine-readable versions of the invoice. A Factur-X file, by design a PDF containing embedded XML, is not the format Peppol expects.
However, Factur-X and Peppol BIS 3.0 share the underlying EN 16931 semantic model. Both formats convey the same invoice information; they simply encode and deliver it differently. Conversion from the Factur-X XML layer to Peppol BIS 3.0 UBL is technically feasible, and some certified PDPs and integration platforms perform this conversion automatically. For a business invoicing French clients and Belgian clients, generating Factur-X for France and Peppol BIS 3.0 for Belgium is the correct approach. The invoice data is the same. The file format and delivery mechanism differ by country. For the full side-by-side comparison, see our Factur-X vs Peppol guide.
Who needs Factur-X and which profile to choose
French businesses invoicing other French businesses domestically must use Factur-X or another accepted structured format transmitted through a certified PDP from September 2026 for large and mid-sized companies, and from September 2027 for small businesses.
Non-French businesses invoicing French clients are not subject to the domestic PDP transmission requirement but should generate Factur-X at the EN 16931 profile as a matter of good practice, since this is what French AP systems increasingly expect.
German businesses invoicing French clients face essentially no additional implementation work. A business already generating ZUGFeRD 2.4 is already generating the technically identical Factur-X 1.0.8.
For profile selection, the EN 16931 profile is the right default for almost every business. It is the richest profile that standard invoicing software can reliably generate, it ensures full EN 16931 compliance, and it guarantees interoperability with French AP systems expecting structured data. Generating at MINIMUM or BASIC WL saves nothing in practice and reduces the automated processing value your invoice provides to the recipient.
For businesses invoicing French public authorities via Chorus Pro, any Factur-X profile is technically accepted including MINIMUM, but the EN 16931 profile is strongly recommended because it carries the complete structured data that public sector AP systems can process automatically.
For manufacturers, logistics companies, and businesses invoicing complex product bundles or kits, the EXTENDED profile adds the sub-line structures introduced in Factur-X 1.0.8.
Generating Factur-X invoices without an ERP
Freelancers, independent consultants, and small businesses without an ERP cannot generate Factur-X from Word, Google Docs, or a generic PDF invoicing tool. None of these produce the required PDF/A-3 container with an embedded XML file.
The practical options are dedicated invoicing software that includes Factur-X generation as a built-in feature at the correct profile level, or standalone Factur-X generation tools that take invoice data as input and produce a conforming hybrid PDF/XML output file. Both approaches produce the same result: a single PDF/A-3 file containing the visible invoice and the embedded factur-x.xml.
If you are unsure whether an existing invoice is EN 16931 compliant, the Facturwise validator accepts any PDF or XML invoice and produces an instant compliance report at no cost and with no account required.
Frequently asked questions about Factur-X e-invoicing
Is Factur-X the same as ZUGFeRD?
Yes, from a technical standpoint they are identical, and have been since March 2020. ZUGFeRD 2.0, released in March 2019, was mostly compatible with Factur-X but still had minor differences. Full technical alignment was achieved when ZUGFeRD 2.1 and Factur-X 1.0 were jointly published on 24 March 2020 by FeRD and FNFE-MPE. Since that date, both formats share the same XML schema based on UN/CEFACT CII, the same five data profiles and the same PDF/A-3 container structure. The only differences are the name of the embedded XML file, factur-x.xml in Factur-X and zugferd-invoice.xml in ZUGFeRD, and the brand name. A business already generating ZUGFeRD 2.4 for German B2B clients is already generating the technically identical format to Factur-X 1.0.8 for French clients. No additional tool or separate implementation is needed to cover both markets.
Which Factur-X profile should I use for France's 2026 e-invoicing mandate?
For most businesses, the EN 16931 profile is the correct default. It is the only Factur-X profile that is fully compliant with the European standard EN 16931, it guarantees interoperability with French accounts payable systems and EU trading partners, and it is accepted by every certified platform that processes Factur-X. The MINIMUM and BASIC WL profiles are not EN 16931 compliant and limit the automated processing value your invoice provides on the recipient side. The BASIC profile includes line items but is also not fully EN 16931 compliant. The EXTENDED profile, and specifically the EXTENDED-CTC-FR reference profile that France uses for its B2B reform, is necessary only for businesses with complex multi-component invoice structures such as kits, bundles, or multi-level product lines. For standard service and product invoicing, EN 16931 is the right choice.
Do I need a certified platform (PDP) to send Factur-X invoices to French clients?
It depends on where both parties are established. For domestic French B2B transactions between businesses established in France, yes: from September 2026 invoices must be transmitted through a certified Plateforme de Dématérialisation Partenaire (PDP). Since the DGFiP announcement of October 2024, the Portail Public de Facturation (PPF) no longer handles invoice exchanges between private companies. It serves only as a national business directory and data concentrator for the tax authority. All domestic B2B invoice transmission must go through a certified PDP. For cross-border invoices from suppliers not established in France to French clients, no PDP is required and you can send the Factur-X file directly by email. The PDP obligation applies only to transactions between businesses established in France.
Is a plain PDF invoice still valid for French B2B transactions after September 2026?
No, not for domestic B2B transactions between French VAT-registered businesses established in France. From September 2026 for large enterprises and ETI, and from September 2027 for SMEs and micro-businesses, invoices must be issued in a structured electronic format, Factur-X, UBL or CII, and transmitted through a certified PDP. A plain PDF sent by email is no longer compliant for these transactions. Factur-X is widely recommended over pure XML formats like UBL and CII because its hybrid structure means the recipient can still open and read the PDF visually while their accounting software processes the structured XML automatically. The transition is smoother because the familiar PDF layer is preserved.
Can I use Factur-X to invoice Belgian or Dutch clients?
Not directly. Factur-X and Peppol BIS Billing 3.0, which Belgium has mandated for B2B e-invoicing from January 2026 and which the Netherlands uses extensively, are not compatible at the transport layer. Peppol expects pure XML documents, not a PDF with an embedded XML file. For Belgian and Dutch B2B clients you should generate Peppol BIS 3.0 rather than Factur-X. Both Factur-X and Peppol BIS 3.0 implement the same underlying EN 16931 semantic model, so the invoice data and required fields are the same. The file format and delivery network differ by country. A single invoicing tool that supports all four major EU formats, ZUGFeRD, Factur-X, XRechnung and Peppol BIS 3.0, covers Germany, France, Belgium and the Netherlands from one account without needing separate tools for each market.
What are the penalties for non-compliance with France's e-invoicing mandate?
The French e-invoicing reform introduces three levels of financial penalty. For each invoice not issued in a compliant structured electronic format, the penalty is 15 euros per invoice with an annual cap of 15,000 euros. For each failure to meet e-reporting obligations, the penalty is 250 euros per incident with the same annual cap of 15,000 euros. For failing to designate a certified PDP before the applicable deadline, the penalty is 500 euros from September 2026, rising to 1,000 euros every three months thereafter. Beyond financial penalties, the operational consequences are equally significant: clients whose systems are configured for structured electronic invoices may reject plain PDF invoices, causing payment delays and commercial disputes that affect cash flow directly.
Does Factur-X work for invoices to French public authorities via Chorus Pro?
Yes. Chorus Pro, France's mandatory B2G e-invoicing portal operated by AIFE, accepts Factur-X at any profile level including MINIMUM, alongside UBL and CII. The obligation to use Chorus Pro for invoices to French public sector entities was phased in between 2017 and 2020, and since 1 January 2020 it applies to all suppliers without exception, regardless of company size or invoice amount. Chorus Pro remains the mandatory channel for B2G invoicing after September 2026 and operates separately from the new B2B PDP requirement. For Chorus Pro submissions, the EN 16931 profile is strongly recommended because it contains the complete structured data that public sector AP systems can process automatically, even though lower profiles are technically accepted.
Can I validate a Factur-X invoice for free before sending it?
Yes. The Facturwise validator accepts any PDF or XML invoice file and produces an instant EN 16931 compliance report. No account is required and there is no cost. The validator checks conformance at all three levels: PDF/A-3 file structure, XSD schema validity for the declared profile, and Schematron business rules. It identifies the most common errors including arithmetic mismatches on tax totals, missing mandatory fields and incorrect VAT category codes, before the invoice reaches your client or a certified platform.
Generate Factur-X invoices with Facturwise
Facturwise generates Factur-X 1.0.8 compliant invoices automatically at the EN 16931 profile. Every invoice you create is a fully hybrid PDF/A-3 file with the structured factur-x.xml embedded and ready for any French AP system, certified PDP, or Chorus Pro submission. No XML configuration, no separate tools, no extra steps. Create your first Factur-X invoice for free.
This article is informational and does not constitute legal, tax, or compliance advice. E-invoicing rules, deadlines, profile requirements, and the list of certified PDPs continue to evolve as France implements the 2026 mandate, and details may change after publication. For decisions affecting your business, consult a qualified accountant, tax advisor, or your certified PDP.