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Factur-X vs UBL vs EDIFACT: Which e-Invoicing Format is Best for France

Updated on: Oct 6th, 2025

17 min read

France’s e-invoicing formats: Factur-X, UBL, and EDIFACT are all mapped to the EU standard EN 16931, with each serving distinct use cases. Factur-X balances human readability and automation, UBL powers interoperability across borders, and EDIFACT supports legacy high-volume EDI systems. The right choice depends on company size, industry, and international operations, especially with mandatory compliance expanding in 2026.

Key takeaways:
Factur-X is France’s hybrid PDF + XML format, ideal for SMEs and domestic compliance.
UBL (XML) is highly interoperable, Peppol-ready, and suited for cross-border invoicing.
EDIFACT remains relevant for large enterprises with existing EDI infrastructures.
From September 2026, all businesses must support receiving structured e-invoices.
France uses Chorus Pro as the central e-invoicing platform for B2G compliance.
VAT real-time reporting will roll out from 2026, extending to all businesses by 2027.

France e-Invoicing Mandate

France has very strict standards in place for the electronic invoicing regime to ensure compliance and interoperability.

Responsible authority: The Ministry for the Economy, Finance, and Industrial and Digital Sovereignty sets the policies and direction, whereas the Agency for State Financial Information (AIFE) manages the implementation through the Chorus Pro e-invoicing platform, and compliance management is overseen by the Public Finances Directorate General (DGFiP).
Business-to-Government (B2G): There is mandatory e-invoicing for all public procurement contracts. Suppliers must have issued their invoices using Chorus Pro using the invoice formats available, aligned with EN 16931. This has been mandatory since 2020.
Business-to-Business (B2B): From September 2026, there is mandatory compliance for all companies to be able to receive structured e-invoices. Sending structured e-invoices will be mandated for business-to-business in stages starting in 2026.
Business-to-Consumers (B2C): There currently is no requirement placed on e-invoicing for consumer transactions.
European Standard EN 16931: Defines the common data model and structure for e-invoices across the EU. All contracting authorities in France must accept invoices compliant with this standard.
Operating model: Chorus Pro acts as the central platform for B2G invoicing, supporting manual entry, PDF/XML uploads, and direct EDI connections.
Use of CIUS and extensions: France applies national CIUS rules and supports multiple formats, including UBL 2.1, UN/CEFACT CII, and the Factur-X PDF XML hybrid.
VAT real-time reporting system: From September 2026, large companies must transmit detailed B2C and cross-border transaction data in real time, expanding to all businesses by 2027.
Monitoring mechanism: E-invoicing adoption is tracked through Chorus Pro, which processed over 78 million invoices in 2023 from around 910,000 suppliers and 160,000 public entities.

What is Factur-X?

Factur-X is France’s hybrid e-invoicing format that combines a human-readable PDF with an embedded XML file. The PDF ensures accessibility for users, while the XML provides structured data that meets the European Standard EN 16931. This dual approach supports both manual handling and automated processing, making Factur-X highly practical for businesses of all sizes. It is recognised by French authorities and widely used for compliance with Chorus Pro.

What is UBL (Universal Business Language)?

UBL is an open international standard developed by OASIS for structured electronic documents, including invoices. In France, UBL 2.1 is accepted as a compliant e-invoicing format under EN 16931. Its strength lies in flexibility and interoperability, enabling seamless exchange of invoices across industries and borders. UBL is widely adopted in Europe, making it suitable for organisations with multinational operations.

What is EDIFACT?

EDIFACT (Electronic Data Interchange for Administration, Commerce and Transport) is a long-standing UN/CEFACT standard for electronic data exchange. In the context of e-invoicing in France, EDIFACT remains relevant for large organisations with established EDI systems. While less user-friendly compared to hybrid formats like Factur-X, EDIFACT offers a robust framework for automated, high-volume invoice exchange across global supply chains.

Technical Comparison of Factur-X, UBL, and EDIFACT

Criteria	Factur-X (PDF + XML)	UBL (XML)	EDIFACT (EDI)
Human-readability	Yes, the invoice is a PDF file for easy viewing.	No, requires software to render a human view.	No, not directly human-readable (structured text codes).
Machine-readability	Yes, embedded XML (EN 16931 compliant) enables automation.	Yes, XML structure aligned with EN 16931, widely interoperable.	Yes, structured EDI segments, suited for automated EDI systems.
Mandate compliance	Accepted by French PPF/PDP as a core format, fully EN 16931 compliant.	Accepted by PPF/PDP as a core format, fully compliant with EN 16931.	Not a core format. Supported only via PDP conversion; indirectly compliant.
Use cases/adoption	Best for domestic invoicing with a readable copy. Ideal for SMEs. Promoted in France and Germany. Supported by Chorus Pro.	Best for cross-border trade and large B2B networks. Widely used across the EU and Peppol.	Common in large enterprises with legacy EDI, especially in supply chains. Maintained mainly where already in use.
Interoperability	Good, convertible with UBL and other formats; PDPs handle it. Peppol less native.	Excellent, international standard, widely used in Peppol and EU systems.	Limited, depends on EDI communities. Not supported in Peppol; requires mapping.
Human processing needs	Yes, PDF allows easy viewing/printing, useful for audits and non-automated users.	Needs a viewer or conversion for human use; mainly system-handled.	Not readable; requires translation in EDI systems.
Technical complexity	Moderate, needs PDF/A-3 with XML. Supported by most invoicing software in France.	Moderate, straightforward XML;many libraries/templates available.	High, requires EDI expertise, specialised software, and bilateral agreements.
Extensibility	Supports additional fields via the Extended profile, but limited flexibility beyond standard.	Very flexible, extensions and CIUS allow country-specific adjustments.	Limited, rigid message structures; extensions are cumbersome.
Recommended use in 2025	Strongly recommended for domestic invoicing in France. Fully compliant, easy for SMEs, and ZUGFeRD-compatible for Germany.	Recommended for multinational operations and Peppol integration. Suitable for firms preferring one global XML standard.	Only recommended if legacy EDI is already in use. Not preferred for new implementations due to limited future relevance.

Pros and Cons of Factur-X, UBL, and EDIFACT

Format	Pros	Cons
Factur-X (PDF + XML hybrid)	Human-readable PDF with embedded XML. Fully EN 16931 compliant. Easy for SMEs, supported by local software. Compatible with ZUGFeRD.	Larger file size. Limited use in Peppol. Less flexible than UBL.
UBL (Universal Business Language)	Widely adopted in the EU and Peppol. EN 16931 compliant. Flexible with extensions. Ideal for cross-border trade.	Not human-readable. Requires software or integration. Customisation can add complexity.
EDIFACT (EDI standard)	Long-established in global supply chains. Strong automation for large enterprises. Efficient for high volumes.	Not a core format in France. Complex and costly. Not human-readable. Limited future relevance.

Conclusion

Most businesses in France are expected to adopt Factur-X as their primary e-invoicing format because it is fully compliant with French regulations, combines a human-readable PDF with structured XML data, and is widely supported by Chorus Pro. While UBL is favored for cross-border and multinational operations due to its interoperability, and EDIFACT continues in use by large corporations with established EDI systems, Factur-X is the most practical and recommended choice for domestic companies, especially SMEs, looking for simplicity, compliance, and ease of integration with France’s upcoming 2026 e-invoicing mandate.

Frequently Asked Questions

What is the default e-invoice format accepted by Chorus Pro?

Factur-X (hybrid PDF + XML) is the default and most widely promoted format in France. Chorus Pro also supports UBL 2.1 and CII (UN/CEFACT Cross Industry Invoice), all of which comply with the European EN16931 standard.

Is UBL format mandatory in France?

No. UBL is not mandatory. Businesses can choose between Factur-X, UBL 2.1, or CII depending on their systems and trading partners.

Can I still use EDIFACT for e-invoicing in 2025?

Yes, but indirectly. EDIFACT is not natively accepted. It must be converted by an approved PDP into one of the compliant formats (Factur-X, UBL, or CII) before it can be transmitted.

Which format is Peppol-compliant in France?

UBL 2.1 is the Peppol standard. Since 2025, France’s tax authority (DGFiP) has acted as the national Peppol authority, ensuring interoperability with international networks.

Does Factur-X meet VAT compliance rules in France?

Yes. Factur-X is fully compliant with EN16931 and accepted by French tax authorities. It is recommended especially for SMEs as it combines a human-readable PDF with machine-readable XML.

Are all formats accepted by the French tax authorities?

Yes, but with conditions. Factur-X, UBL 2.1, and CII are directly compliant. EDIFACT and other proprietary formats can only be used if routed through a PDP that converts them into one of the compliant standards.

About the Author

Rajan Rauniyar

Senior Content Writer- International

I’m a Senior Content Writer at ClearTax, specializing in e-invoicing, VAT, and Tax compliance. Over the years, I’ve researched and written everything from blog posts to whitepapers and product guides, helping ClearTax expand in Malaysia, KSA, UAE, Singapore, Belgium, France and beyond. My goal is to write the most comprehensive, understandable, readable, and accurate content on any topic that has ever existed on the internet. Read more

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