Factur-X is the Franco-German hybrid e-invoice standard. Adopted as one of the reference formats for the 2026 e-invoicing reform, it combines a human-readable PDF document with machine-readable structured XML data. This guide explains everything you need to know about Factur-X: how it works, its profiles, compliance, and how to use it with Finovia.
What is Factur-X?
Factur-X is a hybrid e-invoice standard jointly developed by France (FNFE-MPE) and Germany (FeRD). It produces a PDF/A-3 file containing an embedded CII (Cross Industry Invoice) XML file. The PDF is the visual document that you and your clients can read. The XML contains the same data in a structured format that accounting software and ERP systems can process automatically.
How Factur-X works
The Factur-X format relies on two inseparable components:
- A PDF/A-3 file: archivable version of the PDF, compliant with ISO 19005-3 standard, ensuring document longevity
- A CII XML file: structured data in Cross Industry Invoice format (UN/CEFACT), embedded as an attachment in the PDF
- The two files are linked: the XML contains the exact data displayed in the PDF
- The PDF can be read by anyone, the XML is automatically processed by systems
Why the hybrid format?
The hybrid format is a smart compromise: it enables a progressive transition to e-invoicing. Businesses that are not yet equipped can read the PDF normally, while those that are can automatically extract data from the XML. This compatibility is what makes Factur-X the ideal format for the 2026 transition.
Factur-X profiles
Factur-X defines several profiles corresponding to different levels of detail in the XML data:
- Minimum: basic data (identifiers, total amounts). Sufficient for archiving.
- Basic WL (Without Lines): tax information without line item details
- Basic: billing line item details included
- EN 16931 (Comfort): compliant with the European EN 16931 standard, recommended profile for the 2026 reform
- Extended: additional data for specific industry needs
Which profile to choose?
For compliance with the 2026 reform, the EN 16931 profile (also called Comfort) is recommended. It contains all the information required by the European standard and enables complete automatic processing. Finovia generates Factur-X invoices in the EN 16931 profile by default.
Factur-X vs ZUGFeRD
Factur-X and ZUGFeRD are technically the same format. ZUGFeRD 2.x and Factur-X share the same technical specification (CII XML in PDF/A-3). The difference is mainly commercial:
- Factur-X: name used in France and French-speaking countries
- ZUGFeRD: name used in Germany and German-speaking countries
- The files are 100% interoperable between the two designations
- A German client receiving a Factur-X invoice can process it as a ZUGFeRD invoice
Factur-X and the 2026 e-invoicing reform
Factur-X is one of the three formats accepted by the French tax administration as part of the 2026 reform, alongside UBL 2.1 and pure CII. Its advantage is backward compatibility: businesses that are not yet equipped can still read the PDF, which facilitates the transition. For businesses that must issue electronic invoices, Factur-X offers the best of both worlds.
Creating Factur-X invoices
Creating a Factur-X invoice requires software capable of generating PDF/A-3 files with embedded CII XML, in accordance with the EN 16931 standard. Manual creation is technically possible but extremely complex. Invoicing software like Finovia fully automates the process.
- Automatic PDF/A-3 generation with your data
- CII XML creation compliant with the EN 16931 profile
- XML embedding in the PDF according to the standard
- Automatic compliance validation
- No technical expertise required on your part
Factur-X with Finovia
Finovia natively generates invoices in the Factur-X format, EN 16931 profile. Every invoice you create in Finovia is automatically available in Factur-X format. You have nothing to configure: the PDF/A-3 with embedded CII XML is generated automatically. Your clients receive a professional, readable document, and their systems can extract the data automatically. Combined with the Peppol connection, Finovia offers you a complete and compliant e-invoicing solution.
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