🇫🇷 Factur-X Guide — Franco-German Hybrid E-Invoicing Standard

What Is Factur-X?

Factur-X is a hybrid e-invoicing format that bundles a human-readable PDF invoice with machine-readable XML data in a single file. It is the result of a Franco-German cooperation — technically identical to ZUGFeRD at the EN 16931 profile level. The name "Factur-X" is used primarily in France, Belgium, and Luxembourg, while the same standard goes by "ZUGFeRD" in Germany.

The format works by embedding a CII (Cross Industry Invoice) XML file inside a PDF/A-3 document. When a business receives a Factur-X invoice, their accounting software can automatically extract and process the structured data from the XML attachment, while anyone who needs to read the invoice can simply open the PDF. This dual nature makes Factur-X especially practical during the transition from paper-based to fully electronic invoicing.

Factur-X was born from the recognition that France and Germany — the EU's two largest economies — would benefit from a shared e-invoicing standard. Rather than developing separate national formats, the two countries agreed to harmonise their approaches. The result is a single technical specification with two names, ensuring seamless cross-border invoicing between French and German businesses.

Factur-X Profiles

Like ZUGFeRD, Factur-X defines multiple profiles that control how much structured data is included in the XML:

• Minimum: Basic invoice identification only — invoice number, date, total, buyer/seller references. The PDF is the primary document; the XML provides minimal metadata for routing and archiving.
• Basic WL (Without Lines): Invoice header data including tax summary and payment information, but no individual line items.
• Basic: Complete invoice data with line items in a simplified structure.
• EN 16931: The full European standard profile. This level provides complete EN 16931 compliance and is the minimum required for regulatory mandates. This is where Factur-X and ZUGFeRD are explicitly identical.
• Extended: Additional fields beyond EN 16931 for complex invoicing scenarios — multiple delivery addresses, detailed accounting codes, and industry-specific data.

For compliance with France's upcoming B2B mandate and other EU requirements, you should use the EN 16931 profile at minimum.

When to Use Factur-X

Factur-X is the primary format in these contexts:

• France: Factur-X is one of the accepted formats for the French B2B e-invoicing mandate, which begins its phased rollout in September 2026. Invoices will be exchanged through Chorus Pro (for B2G) or certified Partner Dematerialisation Platforms (PDPs) for B2B. See our France guide.
• Belgium: While Belgium mandates Peppol BIS 3.0 for domestic B2B, Factur-X may be used for cross-border transactions with French trading partners. See our Belgium guide.
• Luxembourg: Factur-X is accepted for B2G and is common in B2B given the strong French business connections. See our Luxembourg guide.
• Cross-border Franco-German trade: When invoicing between France and Germany, Factur-X/ZUGFeRD provides a shared standard that both countries' systems can process.

The French B2B mandate is particularly significant. France is implementing a PDP (Plateforme de Dématérialisation Partenaire) model where certified private platforms handle invoice exchange. These platforms will accept Factur-X alongside UBL and CII formats. For businesses already working with PDF invoices, Factur-X provides the smoothest transition path.

Technical Structure

A Factur-X file has the same technical structure as ZUGFeRD:

• PDF/A-3 container: A long-term archival PDF that displays the invoice visually. This is what the recipient sees when they open the file in any PDF reader.
• Embedded XML (factur-x.xml): A CII XML file attached to the PDF containing all structured invoice data — seller, buyer, line items, tax calculations, payment instructions.
• XMP metadata: Document-level metadata identifying the file as Factur-X and specifying the profile level.

The XML follows the UN/CEFACT CrossIndustryInvoice schema. At the EN 16931 profile, it includes all mandatory fields defined by the European standard: party identification (SIRET/SIREN for French entities), VAT details, payment means, tax breakdowns by category, and complete line-item data.

How Factur-X Compares to Other Formats

• vs. ZUGFeRD: They are the same standard. Factur-X is the name used in France and francophone countries; ZUGFeRD is the name used in Germany. At the EN 16931 profile, a Factur-X file and a ZUGFeRD file are technically indistinguishable. The profile names and XML structure are identical.
• vs. Peppol BIS 3.0: Peppol uses pure UBL 2.1 XML with no PDF wrapper. Factur-X uses CII XML inside a PDF/A-3. Peppol is designed for network-based automated exchange; Factur-X is designed for scenarios where human readability is also important. France's PDP platforms accept both formats.
• vs. XRechnung: XRechnung is Germany's pure XML standard with strict national rules. A Factur-X/ZUGFeRD file can contain XRechnung-compliant CII XML at the XRechnung profile level, effectively making it a PDF-wrapped XRechnung invoice.
• vs. Credit Notes: Factur-X supports credit notes through the same CII XML structure, using the appropriate document type code to indicate a credit note rather than an invoice.

How InvoicePeppol Helps

InvoicePeppol converts your PDF invoices to Factur-X format with embedded CII XML at the EN 16931 profile level. Our AI extracts all invoice data and generates a compliant hybrid file that satisfies both French and German regulatory requirements. One file, two formats, full compliance.

Frequently Asked Questions