What is Factur-X?
Factur-X is a hybrid electronic invoice format that embeds a structured CII XML file inside a PDF/A-3 container. The PDF layer is human-readable. The XML layer is machine-readable and conformant with EN 16931. Factur-X is the French implementation of this standard; ZUGFeRD 2.x is the German equivalent. They are technically identical from the EN 16931 (Comfort) profile onward.
What are the Factur-X profiles?
Factur-X defines five profiles with increasing levels of data completeness. Profile selection depends on business needs and buyer system capabilities:
- Minimum: Basic identification fields only. Intended for simple B2C scenarios. Does not satisfy EN 16931.
- Basic WL (Without Lines): Header-level data without line items. Suitable for simple service invoices.
- Basic: Full invoice with line items. Minimum for most B2B compliance scenarios.
- EN 16931 (Comfort): Full conformance with EN 16931 European standard. Identical to ZUGFeRD EN 16931 profile.
- Extended: Superset of EN 16931 with additional optional fields for complex logistics and supply chain scenarios.
How does Factur-X differ from UBL?
Factur-X and UBL are both e-invoice formats compliant with EN 16931, but they use different XML schemas and serve different networks. Factur-X uses CII (UN/CEFACT Cross Industry Invoice). UBL uses OASIS Universal Business Language. Peppol mandates UBL. The French mandate accepts Factur-X. EN 16931 supports both as alternative syntaxes.
Frequently Asked Questions
- Is Factur-X the same as ZUGFeRD?
- From the EN 16931 (Comfort) profile onward, Factur-X and ZUGFeRD 2.x are technically identical. France uses the name Factur-X. Germany uses ZUGFeRD. The lower profiles (Minimum, Basic WL) exist only in Factur-X and have no ZUGFeRD equivalent.
- Is Factur-X mandatory in France?
- Yes. The French e-invoicing mandate from September 2026 requires B2B invoices to be exchanged in structured formats. Factur-X is one of the accepted formats alongside UBL and CII.
- Can Factur-X invoices be sent via Peppol?
- Not directly. Peppol uses UBL, not CII. A Factur-X invoice's embedded CII XML must be converted to UBL before it can be transmitted via Peppol. Some Access Points and PDPs handle this conversion automatically.
- What is PDF/A-3?
- PDF/A-3 is an ISO-standardized PDF format for long-term archiving that supports embedded file attachments. Factur-X uses PDF/A-3 as its container to embed the CII XML file while producing a visually identical PDF that can be opened in any PDF reader.