Factur-X
What is Factur-X?
Factur-X is a hybrid electronic invoice format that combines a human-readable PDF with a machine-readable XML file embedded inside it. The XML follows the UN/CEFACT Cross Industry Invoice (CII) schema and maps to the European semantic standard EN 16931, so the same file works as a printable invoice for a person and as structured data a system can process automatically.
Developed jointly by France's FNFE-MPE and Germany's Forum elektronische Rechnung Deutschland (FeRD), Factur-X is functionally the same specification as ZUGFeRD from version 2.0 onward, published under two names for the French and German markets. The format underpins France's domestic e-invoicing requirements for business-to-business transactions, where an invoice needs both a visual layer for accounts-payable staff and a structured layer a receiving system can read without OCR or manual re-entry.
Key facts
- File structure: a single PDF/A-3 file with the XML invoice data embedded as an attachment, not sent as a separate file or transmission.
- Data standard: the embedded XML follows the UN/CEFACT CII schema, mapped to the EN 16931 European semantic model for e-invoicing.
- Profiles: MINIMUM, BASIC WL, BASIC, EN 16931, and EXTENDED, each carrying progressively more invoice line detail and metadata. France's B2B mandate accepts only the EN 16931 profile and above.
- Also known as: functionally aligned with ZUGFeRD, the German-market name for the same specification since version 2.0.
How it works
- Invoice generation: accounting or invoicing software creates the invoice data and renders it as a standard PDF layout.
- XML embedding: the software generates a structured XML file carrying the same invoice data and embeds it inside the PDF as a file attachment, producing a single PDF/A-3 container.
- Transmission: the merged file moves through email, a portal, or a network operator's platform like any other PDF attachment.
- Reading by a person: the recipient opens the PDF in any standard reader and sees the invoice exactly as designed.
- Reading by a system: accounting or ERP software that supports Factur-X extracts the embedded XML directly, skipping OCR and manual data entry.
Who it applies to
Factur-X applies to businesses invoicing within France's domestic B2B e-invoicing framework, where structured invoice data needs to reach both the buyer and the connected reporting infrastructure. It sits within a broader wave of EU digital-invoicing and payment-reporting requirements that also includes cross-border payment data regimes like and payment authentication rules under – each governs a different layer of the same transaction. For a business selling in France through a , that entity is typically the one responsible for issuing invoices in the mandated format, rather than the underlying business selling the goods or services. Any software vendor building invoicing or accounts-payable tooling for the French market needs a way to produce and parse the format, regardless of where the vendor itself is based.
Why it matters
A hybrid format solves a coordination problem: a buyer running a different accounting system, or none at all, can still open and read the PDF, while a system that supports Factur-X extracts the XML and posts the invoice without manual entry. That removes a step where transposition errors typically enter accounts-payable data, such as a mismatched line-item amount from manual re-keying. Because the same file carries both layers, a merchant issuing invoices to France-based business customers doesn't need separate distribution paths for automated and manual recipients.
