France mandates structured e-invoicing for all VAT-registered businesses starting September 2026. Factur-X is the hybrid PDF+XML format at the heart of that mandate — here is a complete, practical guide covering the file format, the five compliance profiles, and how to create and validate invoices today.
What is Factur-X?
Factur-X is a structured e-invoice format developed jointly by France and Germany. It combines two things in a single file: a human-readable PDF you can open in any viewer, and a machine-readable CII (Cross-Industry Invoice) XML attachment embedded inside it. Both parts contain the same invoice data — one for people, one for software.
The PDF itself conforms to the PDF/A-3b archival standard, which permits embedded file attachments. The XML attachment is a compliant CII document following the EN 16931 European e-invoicing standard.
How the hybrid format works
When you open a Factur-X invoice in any PDF viewer, you see a normal-looking invoice. When an ERP system receives the same file, it reads the embedded factur-x.xml attachment and imports every invoice field automatically — no OCR, no manual data entry.
This dual-audience design means you can email one file to your customer's finance department and their accounts payable software simultaneously, with zero extra work on your end.
Factur-X profiles
Factur-X defines five conformance levels called profiles. Each profile specifies a minimum set of XML fields that must be populated. Use a higher profile when your trading partner or platform requires more data.
| Profile | XML fields (approx.) | When to use |
|---|---|---|
| Minimum | ~10 | Simple payment requests, no line-item detail needed |
| Basic WL | ~30 | Summary invoices without a per-line breakdown |
| Basic | ~40 | Standard B2B commercial invoices |
| EN 16931 | ~60 | French government (Chorus Pro), cross-border trade |
| Extended | All | Complex procurement, full auditability required |
For most French businesses, EN 16931 is the correct choice. It satisfies Chorus Pro requirements, is accepted by all French PDPs (Plateformes de Dématérialisation Partenaires), and will be required under the 2026 mandate.
Factur-X vs ZUGFeRD: are they the same format?
Functionally, yes. ZUGFeRD (Germany) and Factur-X (France) use the same PDF/A-3b container and the same CII XML schema. The main differences are in naming conventions and the addition of XRechnung as a separate CII-based profile for German public-sector invoices. From a technical standpoint, a ZUGFeRD 2.x invoice and a Factur-X 1.0 invoice are interoperable — you can validate either with the same EN 16931 Schematron rules.
The 2026 French e-invoicing mandate
France's réforme de la facturation électronique requires all VAT-registered businesses to issue electronic invoices and transmit transaction data to the tax authority. The phased rollout is:
- 1 September 2026 — Large enterprises must issue e-invoices; all businesses must be able to receive them.
- 1 September 2027 — SMEs, mid-sized companies, and micro-enterprises must issue e-invoices.
All invoices must flow through either a certified private platform (PDP) or the state portal, the Portail Public de Facturation (PPF, also known as Chorus Pro). Three XML formats are accepted: Factur-X, UBL 2.1, and standalone CII XML.
Factur-X is the practical choice for most businesses because it retains a human-readable PDF that fits naturally into existing email and document workflows — no process change required for your customers.
Creating a Factur-X invoice
Generating a valid Factur-X invoice requires four things:
- Populate all mandatory fields for your chosen profile (seller and buyer details, line items, tax groups, payment terms, totals).
- Generate a CII XML document that passes EN 16931 Schematron validation.
- Embed the XML into a PDF/A-3b container as an attachment named
factur-x.xml. - Set the XMP metadata in the PDF to declare the Factur-X profile.
Most businesses use a tool or library rather than building this pipeline themselves. Our Factur-X invoice creator handles all four steps through a guided form — fill in your invoice details, choose a profile, and download a ready-to-submit PDF.
Validating Factur-X invoices
Before sending an invoice to Chorus Pro or a PDP, you should run three validation checks:
- XML Schematron — verifies that all mandatory fields are present and correctly typed per the EN 16931 rules.
- PDF/A-3b conformance — confirms the PDF container meets the archival standard required by the mandate.
- Profile completeness — checks that your chosen profile's additional field requirements are all satisfied.
Our Factur-X validator runs all three checks and returns a detailed report listing every failing rule, the affected XML field path, and a plain-English explanation of the problem.
Next steps
If you are a French business preparing for the 2026 mandate, the practical checklist is:
- Confirm which Factur-X profile your customers and PDPs require (EN 16931 is the safe default).
- Update your invoicing system or choose a tool that generates valid Factur-X PDFs.
- Test your output with a validator before going live.
- Register with a certified PDP or the PPF to establish your transmission channel.
Get FacturX covers steps 2 and 3 — use the invoice creator to generate compliant invoices and the validator to check your existing files.