Glossary Term

Factur-X

Factur-X is the French name for the ZUGFeRD hybrid e-invoice format that embeds structured XML inside a PDF, enabling both human and machine readability.

Quick Facts

base
EN16931
type
Hybrid Format
alias
ZUGFeRD 2.0+
syntax
CII embedded in PDF/A-3
country
France

Definition

What is Factur-X?

Factur-X is France's hybrid e-invoice format — technically identical to ZUGFeRD 2.0. It combines a human-readable PDF with embedded machine-readable XML data.

The format was developed through Franco-German cooperation and uses CII (Cross-Industry Invoice) syntax inside PDF/A-3 documents.

France 2026 Mandate

France is implementing mandatory B2B e-invoicing:

  • Sep 2026: All must RECEIVE e-invoices

  • Sep 2027: Large companies must SEND

  • Sep 2028: All businesses must SEND

    • Factur-X will be one of the accepted formats alongside pure UBL.

    Profiles

    Profile Level ----------------
    MINIMUM Minimal data BASIC WL Basic without lines
    BASIC Standard EN16931 Full compliance
    EXTENDED Extra fields |

    For French government (Chorus Pro), use EN16931 profile or higher.