What is Factur-X?
Factur-X is the Franco-German hybrid e-invoice standard: a regular PDF that anyone can open, carrying the full invoice as structured XML inside. The recipient's software books the XML automatically while people keep a document they can actually read. Published jointly by FNFE-MPE in France and FeRD in Germany, it is the format most French businesses are adopting for the e-invoicing reform.
Under its German name, ZUGFeRD, the very same standard is used across the Rhine: since ZUGFeRD 2.0 the two are technically identical, and both implement the European semantic norm EN 16931.
Inside a Factur-X file
The container is a PDF/A-3, the archival PDF variant that may carry attachments. Embedded in it is a file named factur-x.xml in the UN/CEFACT Cross-Industry Invoice (CII) syntax, flagged with the attachment relationship receiving systems look for. Legally and technically, the XML is the invoice; the PDF pages are its human-readable presentation.
The first thing any platform reads is the specification identifier inside the XML, which declares the profile:
<ram:GuidelineSpecifiedDocumentContextParameter>
<ram:ID>urn:cen.eu:en16931:2017#compliant#urn:factur-x.eu:1p0:en16931</ram:ID>
</ram:GuidelineSpecifiedDocumentContextParameter>Profiles: how much data the XML carries
| Profile | Line items | Typical use |
|---|---|---|
| MINIMUM | No | Automated flows reconciled against purchase orders |
| BASIC WL | No | Header-only bookings without line detail |
| BASIC | Yes | Straightforward invoices with standard fields |
| EN 16931 | Yes | The right default for French B2B invoices |
| EXTENDED | Yes | Extra fields for specific industries and partners |
The French e-invoicing reform
- From September 2026: every business in France must be able to receive electronic invoices, and large and mid-sized companies must also issue them.
- From September 2027: the issuing obligation extends to small and micro businesses.
Invoices flow through the public portal (Portail Public de Facturation) or a certified Plateforme de Dematerialisation Partenaire (PDP), and Factur-X in the EN 16931 profile or higher is accepted across that channel. For public-sector invoicing, Chorus Pro has taken Factur-X since 2018.
Sample files to download
Every file below was produced and validated with this site's own tools; the data is fictitious. Use them to test imports, parsers, validators, and viewers.