What Is Factur-X? The French E-Invoicing Format Explained
How Factur-X brings EN 16931 compliance to France — and why it matters for French B2B invoicing.
France is rolling out mandatory B2B e-invoicing starting September 2026. Factur-X is the French e-invoicing format that makes compliance straightforward — it embeds structured XML data inside a standard PDF, just like its German counterpart ZUGFeRD. If you do business in France, this is the format you need to know.
What is Factur-X?
Factur-X is the French national profile of the ZUGFeRD hybrid invoice format. It packages a human-readable PDF/A-3 document together with a machine-readable CII XML attachment, all compliant with the European standard EN 16931.
The result is a single .pdf file that works for everyone: accountants can read it in any PDF viewer, while accounting software can extract the structured data automatically. Factur-X is developed and maintained by the FNFE-MPE (Forum National de la Facture Electronique et des Marchés Publics Electroniques) in collaboration with the German FeRD forum.
| Format | PDF/A-3 + CII XML |
| Standard | EN 16931 |
| Current version | 1.0 (EN 16931 profile) |
| File type | |
| Maintained by | FNFE-MPE (Forum National de la Facture Electronique) |
The relationship between Factur-X and ZUGFeRD
Factur-X and ZUGFeRD are technically the same format. Both use CII XML embedded in a PDF/A-3 container, both comply with EN 16931, and both are developed jointly by the French FNFE-MPE and the German FeRD forum. The formats were unified in 2017 as a Franco-German initiative.
The difference is branding and locale: Factur-X is the name used in France, with French-language PDF labels and French VAT rates. ZUGFeRD is the name used in Germany. A Factur-X invoice is structurally identical to a ZUGFeRD EN 16931 invoice — any system that accepts one will accept the other.
How the hybrid format works
A Factur-X invoice contains two layers of information in a single file:
- The PDF layer — A standard invoice document with your company header, line items, totals, and payment details. It uses the PDF/A-3 archival format for long-term readability.
- The XML layer — A structured CII XML file embedded inside the PDF. This contains the same invoice data in a machine-readable format with defined field names, data types, and validation rules.
When you send a Factur-X invoice, the recipient can handle it either way. A small business can simply open and read the PDF. A company with modern accounting software will have the data extracted and processed automatically.
The French e-invoicing mandate
France is implementing mandatory B2B e-invoicing in phases. Here are the key dates:
| Date | Milestone | Who is affected |
|---|---|---|
| Sep 1, 2026 | All businesses must receive e-invoices | All VAT-registered businesses in France |
| Sep 1, 2026 | Large and mid-sized companies must send e-invoices | Grandes entreprises and ETI (mid-tier companies) |
| Sep 1, 2027 | All businesses must send e-invoices | PME (SMEs) and micro-enterprises |
French VAT rates
France uses four VAT rates. When creating a Factur-X invoice, you must apply the correct rate for each line item:
| Rate | Name | Applies to |
|---|---|---|
| 20% | Taux normal | Most goods and services (default rate) |
| 10% | Taux intermédiaire | Restaurants, transport, renovations |
| 5.5% | Taux réduit | Food, books, energy, cultural events |
| 0% | Exonéré | Exports, intra-EU supplies, medical services |
Factur-X vs. ZUGFeRD — what is the difference?
In practice, the differences are minimal:
- Same technology — Both use CII XML embedded in PDF/A-3. The XML schema, validation rules, and EN 16931 compliance are identical.
- Different branding — Factur-X is the name used in France. ZUGFeRD is the name used in Germany. The PDF labels and locale conventions follow the respective country.
- Fully interoperable — A Factur-X invoice can be processed by any system that accepts ZUGFeRD, and vice versa. The underlying data structure is the same.
For a detailed look at the German side of this format, see our complete ZUGFeRD guide.
Getting started with Factur-X
To create your first Factur-X invoice:
- Enter your business details — company name, address, and French VAT number (format: FR followed by 11 digits, e.g., FR12345678901)
- Add your client's information — company name, address, and VAT number
- Add line items with descriptions, quantities, unit prices, and the applicable French VAT rate (20%, 10%, 5.5%, or 0%)
- Select Factur-X as the output format and download the .pdf file — it contains both the readable invoice and the embedded XML data
NormaForm handles all the technical requirements automatically — PDF/A-3 compliance, CII XML generation, EN 16931 validation, and correct French locale formatting.