Factur-X: an invoice readable on screen and by machines
Say whether your customers read their invoices and what you invoice with: the tool says whether Factur-X is the right choice for you.
Suggested format
Factur-X
A readable PDF with the CII XML file inside: one document for people and machines.
| UBL EN 16931 | Accepted by every platform |
| CII EN 16931 | Accepted by every platform |
| Factur-X (PDF/A-3 + CII) | Accepted by every platform |
CGI annex IV article 41 septies C (order of 27 July 2026): three base formats.
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
Factur-X is a hybrid invoice format, designed in France and Germany, where it is called ZUGFeRD. It looks like an ordinary PDF that anyone can open and read, but that PDF follows the PDF/A-3 archiving standard and carries an attached XML file in CII format, which holds all the invoice data in structured form. A platform reads the XML, a person reads the PDF, and both describe the same invoice. It is one of the three base formats every approved platform must accept, alongside UBL and CII on their own. The specification is published by the French national forum for e-invoicing and e-procurement, in version 1.09.2. It defines several profiles, from the lightest to the fullest: only the EN 16931 profile and richer ones hold all the data of an invoice compliant with the European standard. The creator on this site produces a Factur-X with the EN 16931 profile, free of charge and without an account.
How a Factur-X is built
A Factur-X fits in a single PDF file. Inside are three elements: the visible pages of the invoice, metadata declaring the profile used, and an attachment named factur-x.xml. The PDF follows the PDF/A-3 standard, which guarantees it will display the same way in years to come and allows attachments. The XML follows the United Nations CII syntax, restricted to the rules of the EN 16931 standard. The FNFE-MPE specification describes the whole.
| Profile | Content | Complete invoice? |
|---|---|---|
| MINIMUM | Header and totals | No |
| BASIC WL | Header, totals, VAT, no lines | No |
| BASIC | Simple lines | Yes, with limits |
| EN 16931 (COMFORT) | All the standard’s data | Yes |
| EXTENDED | Standard plus business data | Yes |
When to choose Factur-X
Factur-X suits you when your customers still want to see an invoice, when you start from a visual template, or when you have no software producing XML. Every platform accepts it, as the order of 27 July 2026 requires. If nobody reads your invoices on screen, XML alone, CII or UBL, is lighter. The comparison is on the formats page.
Suggested format
Suggested format
Factur-X
| UBL EN 16931 | Accepted by every platform |
| CII EN 16931 | Accepted by every platform |
| Factur-X (PDF/A-3 + CII) | Accepted by every platform |
The most common pitfalls
The first pitfall is inconsistency: the PDF shows one amount, the XML holds another. The XML is what counts for the platform. The second is a profile that is too light, chosen by default in some tools. The third is a PDF that is not truly PDF/A-3, for lack of embedded fonts or a colour profile. The creator on this site builds the PDF and the XML from the same data, embeds fonts and the colour profile, and declares the EN 16931 profile.
Making and checking a Factur-X
For a first try, the Factur-X sample can be downloaded as is. For your own invoices, the creator runs in your browser: no data leaves your computer. From your issuing date, that file will have to be submitted on your approved platform, no longer sent straight to the customer. The format stays the same, only the circuit changes, as the page on PDF invoices explains.
Before your issuing date, a Factur-X sent by email is still a valid invoice, and it gets your customers used to receiving structured data.