France requires Factur-X — a hybrid PDF/XML format embedding an EN 16931-compliant CII payload — for mandatory B2B e-invoicing. Here is what the format requires and how the mandate works.
Published 28 February 2026 · AutoFact AI
Quick Answer
Factur-X is a hybrid PDF + CII XML e-invoice format. The embedded XML is EN 16931 compliant. France mandates Factur-X for B2B invoicing between French VAT-registered businesses. Invoices must be transmitted through an accredited PDP (Plateforme de Dématérialisation Partenaire).
Factur-X is a hybrid electronic invoice format developed jointly by France and Germany. It combines a human-readable PDF with an embedded CII XML structured data payload. Both layers are contained in a single file, making the invoice readable by humans and processable by machines without any manual data re-entry.
The CII XML payload conforms to EN 16931 — the European standard for e-invoice semantic data models. This means a Factur-X invoice is simultaneously a human-readable document and a machine-processable structured record meeting EU interoperability requirements.
Factur-X is also known as ZUGFeRD in Germany — the two countries co-developed the standard using the same technical specification.
Factur-X defines multiple profiles (data richness levels). For mandatory compliance with EN 16931 and France's B2B e-invoicing requirement, the BASIC, EN 16931, or EXTENDED profiles are required.
Minimal mandatory fields only. Not EN 16931 compliant.
Header-level data only, no line items. Not EN 16931 compliant.
Full header + line items. EN 16931 compliant (minimum).
Full EN 16931 semantic data model. EU cross-border compliant.
EN 16931 + additional French-specific fields. Highest data richness.
A PDP is a French government-accredited private e-invoicing platform. Under France's mandatory e-invoicing framework, businesses cannot send compliant invoices directly to their counterparties — invoices must be routed through an accredited PDP.
PDPs validate invoice format, transmit invoices to the buyer's PDP or the Portail Public de Facturation (PPF — the government platform), and report e-invoice metadata to the French tax authority (DGFiP). The PDP model is functionally similar to the UAE's mandatory ASP model.
Platform Type
Accredited private e-invoicing intermediary
Accreditor
DGFiP (French tax authority)
Role
Validate Factur-X, transmit to buyer PDP or PPF, report to DGFiP
Mandatory?
Yes — direct transmission not permitted
France's domestic Factur-X mandate is separate from — but aligned with — the EU ViDA package. Factur-X's EN 16931-compliant XML payload satisfies the ViDA structured e-invoice format requirement. A business already using Factur-X for French domestic compliance is therefore generating invoices that comply with the EU ViDA format requirement for cross-border transactions.
The ViDA-specific obligations — the 10-day issuance window and Digital Reporting Requirements — add additional timing and reporting obligations on top of the format requirement that Factur-X already satisfies.
For French domestic B2B e-invoicing, Factur-X (CII XML embedded in PDF) is the primary format specified. UBL 2.1 is the format used in the PEPPOL network for cross-border EU transactions. For France-specific domestic compliance, Factur-X is the applicable format.
Factur-X is not a PEPPOL format — PEPPOL uses UBL 2.1 or CII as standalone XML (not embedded in PDF). However, the EN 16931 CII payload inside a Factur-X invoice contains the same semantic data as a PEPPOL BIS Billing 3.0 CII invoice. Conversion between formats is straightforward.
AutoFact AI generates Factur-X-compliant invoices with embedded EN 16931 CII XML. Most modern ERP and accounting platforms either natively support Factur-X or can be configured to output it via plugins.
Yes. ZUGFeRD (Germany) and Factur-X (France) use the same technical specification — a PDF with embedded CII XML conforming to EN 16931. The profile naming differs slightly between the two countries, but the formats are technically identical.
AutoFact AI extracts invoice data and generates EN 16931-compliant Factur-X invoices ready for PDP transmission — no manual XML authoring required.
Disclaimer: For informational purposes only. Not legal or tax advice. Consult qualified French tax counsel for mandate-specific compliance guidance.
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