Factur-X is a hybrid e-invoice: a readable PDF/A-3 document with a structured XML invoice embedded in it. It is published by FNFE-MPE in France and is technically identical to the German ZUGFeRD.

Is Factur-X accepted under the French e-invoicing reform?

Yes. The DGFiP lists the mixed format (structured data plus image), alongside UBL and CII, in the base set every approved platform must support. The invoice must still be sent through a plateforme agréée.

Which Factur-X profile should I use?

EN 16931 is the safe choice: it carries a full EN 16931 invoice and is also accepted in Germany. MINIMUM and BASIC WL do not contain invoice lines, and Germany excludes them.

Is a Factur-X file sent by e-mail a valid e-invoice in France?

No. Under the French reform, e-invoices are exchanged between approved platforms. A PDF by e-mail, even a Factur-X, is not an e-invoice for French B2B purposes.

Factur-X: hybrid PDF e-invoice format explained

Q: Can I send a Factur-X invoice to a German customer?

Yes. Germany accepts Factur-X and ZUGFeRD from version 2.0.1 in the EN 16931, EXTENDED and XRECHNUNG profiles, and e-mail is an acceptable channel there.

Factur-X is the French name for the hybrid PDF e-invoice. It looks like an ordinary PDF, but carries the full invoice as XML inside, so software can read it without retyping. Since the French reform started on 1 September 2026, it is one of the three formats every approved platform must handle.

This page explains how Factur-X is built, which profile to choose and how it fits the rules in France and Germany. For the reform itself, see our France e-invoicing guide.

How a Factur-X invoice is built

A Factur-X file is a PDF/A-3 document with three parts:

the visible PDF, which a person can read and print
an embedded XML file in UN/CEFACT Cross Industry Invoice (CII) syntax; the current package ships the CII D22B schema
XMP metadata that declares the Factur-X version and profile

Factur-X is published by FNFE-MPE, the French e-invoicing forum, together with the German FeRD. FNFE-MPE states that Factur-X "is the same standard as ZUGFeRD 2.5" and that the two are technically identical. The current release is Factur-X 1.09.2 / ZUGFeRD 2.5.2, published on 4 August 2026.

Factur-X profiles

FNFE-MPE describes five profiles. The German market adds a sixth, XRECHNUNG, covered on our ZUGFeRD page.

Profile	What the XML carries	Full EN 16931 invoice
MINIMUM	The minimum data required by the Chorus Pro platform	No
BASIC WL	Header and footer data, no invoice lines	No
BASIC	BASIC WL plus the main invoice line data	Not confirmed, check with your platform
EN 16931	All data foreseen by the European standard EN 16931	Yes
EXTENDED	EN 16931 plus additional data	Yes, with extras

For most businesses EN 16931 is the right setting. It contains a complete invoice, Germany accepts it, and it matches the European standard the French base formats are built on. If your platform asks for a different profile, follow the platform.

Factur-X in the French reform

France exchanges e-invoices only between approved platforms (plateformes agréées, PA, formerly called PDP). The issuer's platform sends the invoice to the recipient's platform and passes the tax data to the administration. The DGFiP lists three formats every platform must support: UBL, CII and the mixed format, meaning Factur-X.

Who	Receive e-invoices	Issue e-invoices and e-report
Large (GE) and mid-sized (ETI) companies, VAT groups	Since 1 Sep 2026	Since 1 Sep 2026
SMEs (PME) and micro-businesses, including micro-entrepreneurs	Since 1 Sep 2026	From 1 Sep 2027

French e-invoices also need four new mentions: the customer's SIREN, the delivery address if it differs, whether the sale is goods, services or both, and the VAT-on-debits option where it applies. These apply since 1 September 2026 for GE and ETI, and from 1 September 2027 for PME and micro-businesses.

Watch out

A Factur-X PDF sent by e-mail does not meet the French rule. After the start-up phase, failing to issue an e-invoice can cost €50 per invoice, capped at €15,000 a year. Pick a platform from the list of approved platforms.

A business established outside France with no French VAT establishment does not issue French e-invoices, though it may have e-reporting duties. The requirements checker covers those cases.

Factur-X in Germany and Belgium

Germany accepts Factur-X and ZUGFeRD from version 2.0.1 in the EN 16931, EXTENDED and XRECHNUNG profiles. The BMF excludes MINIMUM and BASIC WL. The channel is free, so e-mail works. Businesses established in Germany must receive e-invoices since 1 January 2025, and must issue them from 1 January 2027 or 2028 depending on turnover.

Belgium uses Peppol BIS Billing 3.0 as the default format since 1 January 2026. Other EN 16931 formats, such as Factur-X, are allowed only by mutual agreement. See our Peppol guide.

How to check a Factur-X file

Our validator opens the PDF in your browser, extracts the embedded XML, reads the declared profile from the XMP metadata and runs the official CEN EN 16931 rules for CII. The file never leaves your device.

Note

The validator does not yet include French-specific CIUS rules, does not run XML schema (XSD) checks and does not test full PDF/A conformance. Your approved platform runs its own checks when you send.

If your tool cannot produce Factur-X at all, our French software comparison lists which platforms say they issue and receive it.

General information, not tax or legal advice. Check edge cases with a tax adviser.

Factur-X explained: the hybrid e-invoice for France and Germany

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