Factur-X is a hybrid electronic invoice format that combines a human-readable PDF with an embedded machine-readable XML file in a single attachment. Developed jointly by France (FNFE-MPE) and Germany (FeRD) and first published in 2017, it implements the European standard EN 16931 for electronic invoicing. The same file can be opened by a human in a PDF viewer and parsed automatically by an accounts payable system — no separate exchange or translation step required. Factur-X is the practical e-invoicing standard for France and Germany. It is also increasingly relevant to any international business invoicing customers in either country under EU mandates.

How it works

A Factur-X invoice is technically a PDF/A-3 file — a PDF variant designed for long-term archiving. It contains an embedded XML attachment conforming to the Cross-Industry Invoice (CII) schema defined by UN/CEFACT:

  1. PDF layer. The invoice appears as a normal, visually formatted PDF — supplier details, line items, totals, payment terms. Any human recipient can open and read it without special software.
  2. XML layer. A file named factur-x.xml is embedded inside the PDF as an attachment. It contains all invoice data in structured, machine-readable form: supplier SIRET/VAT number, buyer reference, line items, unit prices, tax breakdowns, payment due date, and IBAN.
  3. Conformance profiles. Factur-X defines six profiles of increasing data completeness — from Minimum (a handful of mandatory fields) to Extended (full line-item detail). Each profile is a subset of EN 16931. Senders choose the level of data richness appropriate to their trading relationship.
  4. Transmission. In France, B2B Factur-X invoices for tax reporting must be routed through a registered Partner Dematerialization Platform (PDP) or the state platform (PPF). The PDP validates the XML, extracts tax data, and reports it to the DGFiP. This process is invisible to the end user once the software is configured.
  5. Processing on receipt. The buyer’s AP system extracts the XML from the PDF and maps the fields to its internal purchase order or invoice record. It then routes the document for approval — typically without any manual data entry.

Why it matters for B2B

  • Regulatory compliance. France’s B2B e-invoicing mandate, backed by EU Directive 2014/55/EU, requires structured electronic invoices. Factur-X is the dominant compliant format for Franco-German trade routes. Its EN 16931 basis ensures compatibility with mandates rolling out across the EU.
  • Straight-through processing. The XML is embedded in the PDF, so there is no risk of data loss between the human-readable and machine-readable versions. AP teams can automate three-way matching (PO, invoice, goods receipt) without manual keying.
  • Backward compatibility. Unlike pure XML formats such as UBL or XRechnung, Factur-X requires no change to how invoices are emailed or filed. Recipients without automated AP systems simply read the PDF as normal, preserving interoperability with smaller partners.
  • Audit and archiving. PDF/A-3 is an ISO archiving standard. A Factur-X invoice is self-contained and cryptographically stable, satisfying long-term archiving requirements in both French and German tax law.
  • International relevance. Any business selling into France or Germany at scale needs invoicing software that generates Factur-X-compliant output. As EU mandates expand to more member states, the format’s relevance will grow beyond its Franco-German origins.

Real-world examples

French mid-market supplier: Upgrades its ERP to generate Factur-X EN 16931 invoices. Its 200 largest customers receive invoices that feed directly into SAP or Oracle AP systems, reducing payment cycle time from 45 to 28 days.

German manufacturing company: Already using ZUGFeRD 2.0 for domestic trade, the company confirms its invoicing software generates Factur-X-compatible output. French customers are served without a separate format configuration.

UK SaaS vendor selling into France: Selects an invoicing platform with native Factur-X support and PDP integration ahead of the French mandate. This avoids a disruptive last-minute migration.

Accounting firm: Recommends Factur-X to SME clients invoicing the public sector in both countries. The Basic profile satisfies both the French PPF and German XRechnung requirements with a single format choice.

  • Encryption — Factur-X invoices transmitted via PDPs are encrypted in transit. PDF/A-3 also supports digital signatures for authenticity verification.
  • BPM — AP workflows built on BPM platforms can automatically extract, validate, and route Factur-X XML data, enabling straight-through invoice processing.
  • SaaS — Most invoicing and ERP platforms that support Factur-X are delivered as SaaS. PDP connectivity and format updates are managed by the vendor, not the customer’s IT team.