XML vs PDF/A-3 in e-Invoicing: Handling Structured & Unstructured Data

France’s e-invoicing reform requires businesses to adopt structured digital invoice formats, Factur-X, UBL, or EDIFACT by 2026. These formats enable automation, interoperability, and compliance with EU standard EN 16931, replacing manual, error-prone paper or PDF invoices.

Key Takeaways

• E-invoicing ensures machine-readable invoices that cut errors, speed payments, and support real-time VAT reporting.
• France recognizes three main syntaxes: Factur-X (PDF + XML hybrid), UBL (XML standard), and EDIFACT (EDI legacy format).
• Factur-X is best for SMEs and domestic use, balancing human readability with automation.
• UBL is highly interoperable and ideal for multinational, cross-border invoicing, especially within Peppol networks.
• EDIFACT remains useful in large enterprises with legacy EDI systems but is less future-oriented.
• Compliance requires using certified platforms (PDPs/PPF) for secure invoice creation, validation, and exchange.

E-Invoicing Overview

E-invoicing is the creation, exchange, and archiving of invoices as structured digital data, so finance systems can read them automatically—no typing, scanning, or OCR. Unlike “traditional” invoicing (paper or basic PDFs sent by email), e-invoices follow agreed data standards and travel through trusted networks or certified platforms. That shift delivers fewer errors, faster processing and payment, and real-time tax visibility.

• A paper/PDF invoice is human-readable but machine-opaque; systems can’t reliably extract amounts, VAT, or dates without manual effort.
• An e-invoice is machine-readable by design (fields like seller SIREN/VAT ID, line items, rates, totals), so it can post straight into ERP/AP software, trigger approvals, and feed compliance reporting.

Common e-invoice formats

• UBL 2.1 (Universal Business Language): pure XML; widely used across Europe and Peppol.
• UN/CEFACT CII: pure XML aligned to the EU standard.
• Factur-X: a hybrid file—PDF/A-3 for people to read with embedded XML for machines (France/Germany co-developed; called ZUGFeRD in DE).

Structured vs. Unstructured E-Invoice Data

At the heart of e-invoicing is data structure, whether invoice information is encoded so machines can understand it instantly, or presented mainly for people to read.

Structured data eliminates re-keying and OCR, reduces errors, speeds up approvals, and enables real-time VAT controls. Unstructured documents look fine to humans but require manual work or scanning, which is slow and error-prone.

France e-Invoice Formats: Comparison, Pros and Cons

France accepts three core syntaxes for B2B e-invoicing: UBL 2.1, UN/CEFACT CII, and Factur-X (a PDF/A-3 file with embedded XML). All three carry the same EU-standard invoice semantics (EN 16931), so the choice is mostly about packaging and interoperability.

UBL 2.1 (XML)

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.

UN/CEFACT CII (XML)

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.

Factur-X (PDF/A-3 + XML)

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.

PDF/A-3 is an archival PDF standard that allows embedding files (like XML) inside the PDF. In Factur-X, that means one file serves both as the official human-readable invoice and the machine-readable data source simplifying distribution and long-term storage.

Technical Comparison of Factur-X, UBL, and EDIFACT

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

How to Create a Structured E-Invoice in France

Creating a compliant e-invoice in France may sound complex, but it’s simply about using the right format and the right certified platform. Here’s how you can do it step by step:

1. Choose an approved format: Invoices must be created in Factur-X (PDF + XML), UBL, or CII formats.
2. Use a certified platform (PDP): You cannot send invoices by email or paper. You must connect to a Partner Dematerialization Platform (PDP) certified by the French tax authority.
3. Prepare your invoice details: Include all legally required information: seller & buyer details (SIREN/VAT ID), invoice date, number, line items, VAT breakdown, and totals.
4. Generate the e-invoice: Your ERP, accounting software, or PDP tool will create the invoice in the structured format.
5. Validate before sending: The PDP automatically checks the invoice format, data completeness, and VAT compliance.
6. Send through PDP:  The PDP routes your invoice to your customer’s PDP (or via the public directory, PPF) in the correct format.

Conclusion

E-invoicing formats in France, Factur-X, UBL, and EDIFACT, are designed to meet different business needs. Factur-X, with its PDF XML hybrid structure, is practical for SMEs and local compliance. UBL is widely adopted in cross-border transactions, offering flexibility and interoperability. EDIFACT, though older, remains a staple for large corporations with established legacy systems.