Factur-X explained: the French e-invoice format you need to know in 2026

What is Factur-X?

Factur-X is the official Franco-German e-invoice standard — and France's go-to format for the 2026 e-invoicing mandate. At its core, a Factur-X file is a single PDF document with a structured XML file embedded inside it. The PDF is the human-readable invoice your client sees and prints. The XML is the machine-readable data your client's ERP extracts and processes — automatically, with no manual re-keying.

This dual-layer design is what makes Factur-X so powerful: you get a document that satisfies both the accountant who needs to read it and the software that needs to process it. From September 2026, every invoice sent to a VAT-registered French company must meet this standard (or equivalent EN 16931 formats such as UBL 2.1 or CII).

If you're a finance manager, accountant, or ERP developer working with French clients, this guide gives you everything you need: the technical anatomy, the 6 conformance profiles, how Factur-X compares to ZUGFeRD and other formats, and why France is making it mandatory.

The technical anatomy: PDF/A-3 + embedded XML

A Factur-X file has two inseparable layers, both governed by published ISO and UN/CEFACT standards.

The PDF layer: PDF/A-3

The outer document is a PDF/A-3 file — an archival variant of PDF defined by ISO 19005-3. PDF/A-3 is specifically designed for long-term preservation: fonts are embedded, colour spaces are device-independent, and the format does not rely on external resources. French law requires invoices to be retained for 10 years; PDF/A-3 ensures the file will still be readable a decade from now on any platform.

The “-3” in PDF/A-3 matters: it is the only PDF/A level that allows embedded files. Earlier variants (PDF/A-1 and PDF/A-2) prohibit attachments for archival purity reasons. PDF/A-3 relaxes this restriction specifically so that standards like Factur-X can embed a machine-readable companion file while still qualifying as an archival document.

The XML layer: UN/CEFACT CII

Embedded inside the PDF/A-3 wrapper is a structured XML file conforming to the UN/CEFACT Cross Industry Invoice (CII) D16B schema. The embedded file is always named factur-x.xml (or zugferd-invoice.xmlfor ZUGFeRD-branded files). The PDF's XMP metadata declares the Factur-X conformance level so that any compliant reader knows which profile and version of the schema to expect.

The CII XML contains all invoice fields in a structured, machine-readable way: seller and buyer identity, line items, quantities, unit prices, tax rates, payment terms, and more. At higher conformance levels (EN 16931 and above), the XML must comply with the European Norm EN 16931-1 semantic data model — the same standard used by UBL 2.1 invoices across Peppol and other EU networks.

In practice, this means a Factur-X file at EN 16931 level carries exactly the same semantic data as a Peppol UBL 2.1 invoice — just packaged differently.

Factur-X vs UBL 2.1 vs CII — which do you need?

France accepts three structured e-invoice formats under its 2026 mandate, all aligned with EN 16931. The right choice depends on your existing systems and your clients' preferences.

When to use Factur-X

Factur-X is the right choice for most businesses dealing with French clients. It is the dominant format in France, natively supported by all major French accounting software (Sage, Cegid, QuickBooks FR, etc.), and accepted across all French certified platforms (PDPs and the PPF). Because it looks like a normal PDF, your clients can read it without any special viewer.

When to use UBL 2.1

If your ERP or accounting system already generates UBL 2.1 invoices — for instance if you're already on Peppol in the UK, Netherlands, or Spain — you can send those directly. France's platforms accept UBL 2.1 at EN 16931 level without conversion. No need to change your stack.

When to use standalone CII

Pure CII XML is mainly used in automated machine-to-machine exchanges where no human ever needs to read the invoice directly. It is technically valid but rarely used outside of large enterprise ERP pipelines.

Bottom line: If you are starting from scratch, use Factur-X at EN 16931 (Comfort) or EXTENDED level. It is the most universally accepted option across French companies of all sizes.

The 6 Factur-X profiles (Minimum → Extended)

Factur-X defines six conformance profiles, each requiring progressively more invoice data. The profile is declared in the PDF's XMP metadata and determines which XML fields are mandatory, recommended, or optional.

1. MINIMUM

The most basic level. Contains only the data the French tax authority absolutely requires for its e-reporting system: seller and buyer identifiers, invoice number, date, currency, and total amounts. Important: MINIMUM invoices are not valid for VAT deduction — the recipient cannot use them to recover input VAT. Use only for specific automated reporting contexts, not for standard commercial invoicing.

2. BASIC WL (Without Lines)

Adds header-level VAT breakdown and payment terms, but still contains no individual line items. The buyer receives total amounts per tax rate, but not the breakdown of individual goods or services. Useful for simplified invoices, advance payments, and some B2C contexts. Not suitable where clients need itemised expense documentation.

3. BASIC

The first profile that includes individual invoice lines: product descriptions, quantities, unit prices, and line-level amounts. This profile is sufficient for many SME-to-SME commercial transactions. It satisfies the French legal requirements for a deductible invoice but does not cover all EN 16931 optional fields.

4. EN 16931 — Comfort

Full compliance with the European Norm EN 16931 semantic data model. This profile includes all mandatory and most optional fields defined by the standard: payment means, delivery information, charge and allowance lines, referenced documents, and more. This is the recommended profile for foreign businesses sending invoices to French clients. It ensures maximum acceptance across French platforms and meets the requirements of most French company procurement systems.

5. EXTENDED

Goes beyond EN 16931 by adding fields specific to French and German business practices: project references, detailed banking information, extensive delivery party data, and additional allowance and charge structures. Required by some large French companies and public sector entities. Also mandatory for certain automated supply-chain integrations where ERP systems need richer structured data.

6. XRECHNUNG (ZUGFeRD compatibility profile)

XRECHNUNG is technically a ZUGFeRD profile rather than a Factur-X-native one, but because Factur-X and ZUGFeRD share the same technical specification, XRECHNUNG files are valid in France on platforms that support the full ZUGFeRD 2.x standard. XRECHNUNG was designed specifically for German public procurement (XRechnung mandate) and is accepted by some French multinationals operating German entities.

How Factur-X relates to ZUGFeRD (German equivalent)

If you work with both French and German clients, you may have already encountered ZUGFeRD— Germany's e-invoice standard. The good news: Factur-X and ZUGFeRD are the same technical specification, developed jointly by France's FNFE-MPE and Germany's FeRD consortium.

Starting with ZUGFeRD 2.1 / Factur-X 1.0 (released in 2019), the two formats are fully interoperable:

• A Factur-X file at EN 16931 level is a valid ZUGFeRD 2.x file — readable by German ERP systems without conversion.
• A ZUGFeRD 2.x file at EN 16931 level is a valid Factur-X file — accepted on French PDPs and the PPF.
• The only difference is branding: the XMP metadata may declare urn:factur-x.eu:1p0:en16931 (French) or urn:cen.eu:en16931:2017#compliant#urn:zugferd.de:2p0:en16931 (German), but both signal the same conformance level.

In practice, this means a single invoicing system can generate files that are simultaneously valid in France and Germany at the EN 16931 level — with no format conversion required. For pan-European finance teams, this is a significant operational simplification.

The EXTENDED profile is where the two formats diverge: French EXTENDED uses fields specific to French accounting practice, while German XRECHNUNG maps to German public procurement schemas. If your clients require EXTENDED or XRECHNUNG level, you'll need to generate the appropriate country-specific variant.

Why France mandates Factur-X from 2026

France's e-invoicing reform is anchored in Ordonnance n° 2021-1190 and its implementing decrees. The mandate pursues three goals:

• VAT fraud reduction — real-time transmission of invoice data to the French tax authority (DGFIP) makes it structurally harder to issue or claim fictitious invoices
• Administrative efficiency — structured invoice data eliminates manual data entry across millions of businesses, reducing errors and processing costs
• EU harmonisation— France's adoption of EN 16931 aligns it with the broader European e-invoicing framework, simplifying cross-border invoicing across the EU

The rollout timeline

From September 2026, invoices can no longer be sent as plain PDF attachments by email. They must be routed through either a PDP (Plateforme de Dématérialisation Partenaire — a private accredited platform) or the PPF (Portail Public de Facturation — the government portal). Both require structured electronic formats: Factur-X, UBL 2.1, or CII.

For foreign suppliers, the receiving obligation (September 2026) is the critical date: your French clients will expect compliant invoices, and non-compliant PDFs may be rejected by their accounting systems.

How Bonne Facture generates Factur-X for you automatically

Understanding Factur-X at a technical level is useful. Having to implement it yourself — managing PDF/A-3 generation, CII XML schema validation, XMP metadata injection, and PDP routing — is a significant engineering effort. Bonne Facture handles all of it transparently.

Automatic Factur-X generation at the right profile

Enter your invoice data once. Bonne Facture generates a fully-compliant Factur-X PDF/A-3 file with an embedded CII XML at the EN 16931 (Comfort) conformance level by default — the most widely accepted profile across French companies and platforms. For clients that require EXTENDED, you can configure that per counterparty.

Built-in field validation before you send

Before confirming any invoice, Bonne Facture validates every mandatory field: SIRET number, TVA intracommunautaire, payment terms, late-payment penalty rate, and country-specific mentions. Errors are caught at creation time — not after your French client's platform rejects the file.

ZUGFeRD-compatible output

Because Bonne Facture generates EN 16931-level Factur-X, the same invoice file is simultaneously valid as a ZUGFeRD 2.x document. If you invoice both French and German clients, you issue one file format that works in both countries.

PDP routing from September 2026

When the transmission mandate goes live, Bonne Facture routes your invoices through an accredited PDP automatically. You do not need to create accounts on multiple platforms or manage transmission protocols. The entire delivery workflow is handled in the background.

10-year compliant archiving

French tax law requires e-invoices to be archived for a minimum of 10 years. Bonne Facture stores every invoice in certified long-term storage — accessible and downloadable at any time.

Key takeaways

• Factur-X is a PDF/A-3 file with an embedded CII XML— both human- and machine-readable in a single document
• There are six conformance profiles; EN 16931 (Comfort) is the right choice for most commercial invoicing to French clients
• Factur-X and ZUGFeRD are technically identicalat EN 16931 level — one file format works in both France and Germany
• From September 2026, plain PDF invoices will not be accepted by French companies; structured e-invoices routed through a PDP or PPF are mandatory
• Bonne Facture generates valid Factur-X files automatically — no XML knowledge required

You do not need to become a Factur-X expert to comply. You need a tool that handles the format, the validation, and the routing — so you can focus on your business.