Factur-X in France: What It Is, How It Works and Steps to Generate

Factur-X is a smart invoicing format developed through a collaboration between France and Germany. It combines a readable PDF with embedded XML data, allowing invoices to be easily understood by people while also being processed automatically by systems. 

In France, it’s the official standard for e-invoicing and aligns with the European norm EN 16931. What makes Factur-X especially useful is its ability to support both compliance and efficiency. It helps businesses meet VAT regulations and simplifies B2B transactions across different platforms. As France moves further into digital invoicing, Factur-X stands out as a practical, forward-thinking solution.

What Is Factur-X? 

Factur-X is France’s official standard for electronic invoicing. It merges a standard PDF invoice with structured XML data in one file, making it both readable for humans and compatible with automated systems. It’s technically aligned with Germany’s ZUGFeRD 2.1 format, which helps ensure compatibility across different platforms and tools.

By following the EU standard EN 16931, Factur-X supports automation in finance and tax reporting while staying fully compliant with legal requirements. It streamlines invoicing processes for businesses of all sizes, simplifies VAT reporting, and makes it easier to store and retrieve invoices digitally, all within a single, structured document.

How Does Factur-X Work?

Factur-X is a hybrid invoice format that blends human readability with machine processability. It includes a visual PDF for manual use and an embedded XML file for automated data handling. Together, they streamline invoicing for both small businesses and enterprise systems.

Here’s how Factur-X functions step by step:

• Two-in-One Format: A single PDF/A-3 file carries both the visual invoice (PDF) and the structured data (XML). This ensures compliance and usability across systems.
• Data Automation: The XML component is machine-readable, enabling automatic extraction of invoice data by ERPs, CRMs, and accounting software.
• Validation Process: The XML data can be validated using XSD schema files or certified tools. This step confirms accuracy and integrity before tax reporting or payment.
• Electronic Signature (optional): For additional security, invoices may be digitally signed during validation, confirming authenticity.
• Secure Archiving: The hybrid invoice is stored in PDF format, often encrypted or password-protected, allowing for legal archiving and retrieval for up to 10 years. 

Why Is Factur-X Important in France?

Factur-X plays a key role in France’s digital transformation of invoicing, particularly in light of the upcoming B2B e-invoicing mandate. It ensures legal compliance, promotes automation, and bridges the gap between human-readable and machine-readable formats.

Here’s why Factur-X matters:

• Mandatory Format for E-Invoicing: Factur-X is one of the accepted formats under France’s 2026 e-invoicing regulations, making it crucial for B2B transactions with government and private entities.
• Compliance with EU Norm EN 16931: Factur-X aligns with European standards, ensuring cross-border acceptance and compatibility across EU member states.
• Supports Small and Large Businesses: Its dual format allows even small businesses without advanced systems to issue compliant invoices, while larger firms can automate processing.
• Reduces Processing Errors: The embedded XML enables direct data integration, cutting down on manual input and invoice mismatches.
• Boosts Interoperability: By offering a unified standard, Factur-X enables smoother data exchange between different accounting and ERP systems, both in France and abroad.

Factur-X vs Other e-Invoice Formats

Factur-X stands out among e-invoice formats for its hybrid structure, balancing human readability with machine-processable data, unlike formats that cater only to one or the other.

How to Generate a Factur-X Invoice?

Creating a Factur-X invoice involves embedding machine-readable XML data inside a human-readable PDF. This hybrid format ensures both compliance and accessibility. The process typically follows three key steps:

1. Processing the invoice before sending: The invoice is created as a PDF/A-3 file with embedded XML data following the selected data profile (e.g. MINIMUM, BASIC WL, EN 16931). Once generated, the invoice is shared with the recipient via a secure link or platform. The recipient can view, save, or print it as needed.
2. Validating the invoice: Before dispatch, the XML component is validated using tools like XSD schema validators or PDF/A-3 compliance checkers such as Adobe Acrobat’s Preflight. Some providers may also apply an electronic signature to ensure authenticity and data integrity. While not mandatory under French law, signatures enhance security.
3. Archiving the invoice: The final PDF/A-3 invoice is stored securely with password protection to prevent alterations. Businesses must retain Factur-X invoices for at least 10 years in compliance with French VAT rules.

Additional requirements include selecting the correct data profile, ensuring browser compatibility (Chrome or Firefox with appropriate plug-ins), and including a link to an HTML version of the invoice when required. Data should not be altered post-creation to maintain legal validity.

Conclusion

Factur-X stands at the intersection of compliance, automation, and accessibility in France’s evolving e-invoicing landscape. Merging PDF readability with XML processing enables seamless integration with ERP systems while meeting legal and tax requirements. As France moves towards full-scale e-invoicing mandates by 2026, adopting Factur-X ensures future readiness, improved accuracy, and streamlined operations for businesses of all sizes.