A PDF and a data file in one document
A Factur-X invoice looks like any PDF invoice: you open it, read it, print it. The difference is invisible: the PDF carries, as an attachment, a small XML file that repeats the invoice information, each item in a specific field. The invoice number sits in the number field, the customer's SIREN (the 9-digit French company ID) in the SIREN field, the VAT amount in the VAT field.
The PDF is a PDF/A-3, a variant of PDF designed for archiving that allows embedded files. The XML follows the CII syntax (UN/CEFACT Cross Industry Invoice). According to its publisher, Factur-X was the first implementation of the European e-invoicing semantic standard EN 16931.
In France, Factur-X is published by the FNFE-MPE (the French national e-invoicing forum), together with its German counterpart. It is the same standard as the German ZUGFeRD format: technically the two are identical, so a Factur-X invoice works on both sides of the Rhine. The latest release, Factur-X 1.09.2 / ZUGFeRD 2.5.2, was published on 4 August 2026.
Why a plain PDF is no longer enough
Under the French reform, an invoice between VAT-registered businesses established in France must be issued, transmitted and received in a structured format through an approved platform (*plateforme agréée*, registered by the French tax authority). The DGFiP is blunt: a plain PDF sent electronically is not an electronic invoice within the meaning of the scheme.
The reason is practical. The issuer's platform must extract from each invoice the data the tax authority needs (26 mandatory items in 2026, 34 from 2027), and the customer's platform must be able to feed it into the accounts. In a plain PDF, "€1,440.00" is just a drawing of characters: software can try to read it, and it can get it wrong. In the XML, it is a value stored in the "total including VAT" field.
Good to know. "Printing to PDF" from a word processor, or scanning a paper invoice, never produces a Factur-X: the data file is missing. Only software that generates the XML can do it.
Factur-X, UBL, CII: the differences
The French reform accepts three base formats that all approved platforms must be able to handle. They differ mostly in what you see.
| Format | What it is | Human-readable? | Typical use |
|---|---|---|---|
| Factur-X | PDF/A-3 with an embedded CII XML file | Yes, it is a PDF | Small businesses, customers who want to see the invoice |
| UBL | XML file only | No, software is needed to display it | Software-to-software exchange |
| CII | XML file only | No, software is needed to display it | Software-to-software exchange |
According to the DGFiP, your supplier cannot impose a format on you. You choose your receiving platform according to the formats that suit you, and the common base guarantees that platforms understand each other. For a small business, Factur-X has the advantage of staying readable even without software: it is often the simplest choice.
The five profiles, and which to aim for
A profile is the level of detail of the XML file. Factur-X has five:
- MINIMUM: the bare minimum of data (originally what Chorus Pro, the French public-sector portal, required), without lines.
- BASIC WL ("without lines"): header and footer data, without lines.
- BASIC: the previous profile plus the essential line details.
- EN 16931: all the data provided for in the European standard.
- EXTENDED: the European standard plus additional data for specific needs. The FNFE-MPE also describes a French reference profile, EXTENDED-CTC-FR, which is a subset of it.
From 1 September 2027, the DGFiP data table expects the details of every invoice line: description, quantity, unit price excluding VAT. The MINIMUM and BASIC WL profiles, which have no lines, therefore cannot carry them. For a complete invoice, aim for a profile with lines; the EN 16931 profile covers the whole European standard. Ask your software or platform which profile it produces.
Example: what the file contains
Take a €1,200 (excluding VAT) invoice for services, VAT at 20%. In the PDF, the customer reads an ordinary document. In the attached XML you find, among other things:
| Data item | Value in the XML |
|---|---|
| Invoice number | 2027-041 |
| Issue date | 15 September 2027 |
| Supplier and customer SIREN | 9 digits each |
| Category of transaction | Supply of services |
| Line 1 | Logo design, quantity 1, unit price €800 excl. VAT |
| Line 2 | Brand style guide, quantity 1, unit price €400 excl. VAT |
| Total excl. VAT, VAT, total incl. VAT | €1,200, €240, €1,440 |
| Currency | EUR |
Both versions must say the same thing. If you edit the PDF afterwards (an amount corrected by hand, a logo pasted on top), the XML does not follow: the document becomes inconsistent. An error is corrected with a credit note or a corrective invoice, not by touching up the file.
How to tell if an invoice is a real Factur-X
- Open the PDF in a reader that shows attachments: a Factur-X contains an embedded XML file.
- Check that the amounts and number in the XML match those in the PDF.
- Run the file through a checker that applies the official rules: it flags missing or inconsistent data before the platform rejects the invoice.
For the details an invoice must contain, see mandatory invoice details in France; for the timeline, what changes for small businesses; and for the whole picture, the e-invoicing guide.
Frequently asked questions
Is Factur-X mandatory in France?
No. The reform accepts three base formats: Factur-X, UBL and CII. Factur-X is often the simplest for a small business because the invoice remains a readable PDF.
What is the difference between Factur-X and an ordinary PDF?
A Factur-X is a PDF/A-3 that embeds an XML file with the invoice data in standardised fields. An ordinary PDF has no such file: it is not an e-invoice under the French reform.
Which Factur-X profile should I choose?
One that includes invoice lines, since the DGFiP expects the description, quantity and unit price of each line from 1 September 2027. The EN 16931 profile covers the whole European standard. MINIMUM and BASIC WL have no lines.
Can I make a Factur-X with Word or Excel?
No. Exporting to PDF does not create the XML file. You need invoicing software or a platform that generates the Factur-X.
Are Factur-X and ZUGFeRD the same thing?
Yes, according to the FNFE-MPE, which publishes Factur-X: it is the same standard, published in France as Factur-X and in Germany as ZUGFeRD.
Sources
- DGFiP — FAQ "Je découvre la facturation électronique" (version 01/09/2026) (impots.gouv.fr)
- DGFiP — FAQ "J'approfondis la facturation électronique" (in-depth FAQ, version 01/09/2026) (impots.gouv.fr)
- impots.gouv.fr — "Je découvre la facturation électronique" (Discovering e-invoicing, modified 26/05/2026) (impots.gouv.fr)
- DGFiP — Table of invoice data to transmit (article 41 septies D of annex IV to the CGI, August 2026) (impots.gouv.fr)
- impots.gouv.fr — External specifications for e-invoicing (version 3.2) (impots.gouv.fr)
- FNFE-MPE — Factur-X, the Franco-German hybrid invoice standard (publisher of the standard) (fnfe-mpe.org)
This article summarises the official texts to help you get organised. It is not a substitute for personalised advice from your accountant.