Factur-X E-Invoice Format: France's Hybrid PDF/XML Standard Explained

Factur-X is France's hybrid e-invoice format that embeds structured XML data inside a human-readable PDF/A-3 document, making it both machine-processable and visually accessible. Developed jointly by France (FNFE-MPE) and Germany (FeRD as ZUGFeRD), Factur-X is one of three accepted formats under the French e-invoicing mandate alongside UBL 2.1 and CII. The DGFiP requires all e-invoices transmitted via PPF or PDP to use one of these formats from September 1, 2026.

What Is the Factur-X Format and How Does It Work?

Factur-X is a Franco-German standard (also known as ZUGFeRD 2. 1 in Germany) that combines a PDF/A-3 visual document with an embedded XML file following the UN/CEFACT Cross-Industry Invoice (CII) schema.

Factur-X is a Franco-German standard (also known as ZUGFeRD 2.1 in Germany) that combines a PDF/A-3 visual document with an embedded XML file following the UN/CEFACT Cross-Industry Invoice (CII) schema. This dual-layer approach means:

• Human layer: The PDF displays the invoice exactly as a traditional document—readable, printable, and familiar to accountants.
• Machine layer: The embedded XML contains structured data fields (seller, buyer, line items, tax, totals) that software can extract and process automatically.

The XML attachment must be named factur-x.xml and conform to one of five Factur-X profiles, each defining different levels of data completeness.

What Are the Five Factur-X Profiles?

Factur-X defines five profiles with increasing data granularity.

Factur-X defines five profiles with increasing data granularity. For PPF/PDP compliance, the EN16931 profile is the minimum required level:

Which Profile Should French Businesses Use?

The EN16931 profile is mandatory for compliance with the French e-invoicing mandate, as it aligns with the European Standard EN 16931 on electronic invoicing.

The EN16931 profile is mandatory for compliance with the French e-invoicing mandate, as it aligns with the European Standard EN 16931 on electronic invoicing. This profile includes all mandatory fields required by the DGFiP: seller/buyer identification (SIREN/SIRET), VAT numbers, line-item details, tax breakdowns (20%, 10%, 5.5%, 2.1%), payment terms, and invoice references.

What Are the Mandatory XML Fields in a Factur-X Invoice?

The EN16931-compliant Factur-X XML must include these key data elements:

The EN16931-compliant Factur-X XML must include these key data elements:

• Invoice number and issue date (BT-1, BT-2)
• Seller identification: SIREN/SIRET, company name, VAT number (FR + 11 digits)
• Buyer identification: SIREN/SIRET, company name, VAT number
• Line items: Description, quantity, unit price, VAT rate per line
• Tax summary: Total by VAT rate category (standard 20%, reduced 10%, 5.5%, super-reduced 2.1%)
• Payment information: Due date, payment means, bank details (IBAN/BIC)
• Document totals: Net amount, VAT amount, gross amount, amount due

How Do You Create a Compliant Factur-X Invoice?

Creating a compliant Factur-X invoice involves three steps:

Creating a compliant Factur-X invoice involves three steps:

1. Generate the XML: Create a CII-compliant XML document with all mandatory EN16931 fields populated.
2. Create the PDF/A-3: Produce a PDF/A-3 document with the visual invoice layout.
3. Embed the XML: Attach the factur-x.xml file as an embedded attachment in the PDF/A-3, with the proper XMP metadata declaring the Factur-X profile and version.

Tools like Invoicemonk handle this entire process automatically, generating compliant Factur-X invoices that can be transmitted through any PDP or the PPF directly.

How Does Factur-X Compare to UBL 2.1 and CII?

France accepts three formats, each serving different needs:

France accepts three formats, each serving different needs:

Factur-X is often the easiest transition for small and medium businesses because the PDF component preserves the familiar invoice visual. For automated processing between large systems, pure UBL or CII may be preferred.

What Validation Rules Apply to Factur-X Invoices?

Before transmission via PPF or PDP, Factur-X invoices are validated against:

Before transmission via PPF or PDP, Factur-X invoices are validated against:

• Schema validation: The XML must conform to the CII schema (D16B or later).
• Business rules: EN 16931 business rules (e.g., tax amounts must match line-item calculations).
• French-specific rules: SIREN/SIRET format validation, French VAT number format (FR + 2 check digits + 9 SIREN digits).
• PDF/A-3 compliance: The PDF must be a valid PDF/A-3 document with correct XMP metadata.

Invoices failing validation will be rejected by the PPF or PDP, so it's critical to use compliant software. Invoicemonk's invoice generator ensures format compliance automatically.