Factur-X: the hybrid invoice, PDF and XML in one file
Factur-X is the French-German e-invoice format: a PDF you read as usual, with an XML file inside that accounting software reads without retyping. It's one of the three formats of France's 2026 reform.
Updated October 14, 2026
What's inside a Factur-X file
- A PDF/A-3: the archival version of PDF, which keeps the document displaying identically for years and allows embedded files.
- An embedded file named
factur-x.xml, in CII format (UN/CEFACT Cross Industry Invoice), carrying all the invoice data. - XMP metadata declaring the document as Factur-X and stating its profile.
In Germany the same format is called ZUGFeRD; since version 2.1 the two are identical.
Profiles
| Profile | XML content | An e-invoice under the reform? |
|---|---|---|
| MINIMUM | A few header fields (amounts, parties) | No |
| BASIC WL | Header and VAT, no lines | No |
| BASIC | Complete invoice, simple lines | Yes |
| EN 16931 | All the data of the European standard | Yes, the reference profile |
| EXTENDED | EN 16931 plus extra business data | Yes |
MINIMUM and BASIC WL don't carry enough data: the PDF is then the legal invoice, and it doesn't meet the e-invoicing obligation.
What to check on a Factur-X invoice
- The XML is there, declared as an associated file of the PDF.
- The profile is at least BASIC, ideally EN 16931.
- The PDF and the XML say the same thing: number, dates, amounts, IBAN. A mismatch can be a software bug… or a tampered PDF.
- EN 16931 business rules hold: consistent totals, VAT per rate, mandatory fields.
- The content is right: a perfectly valid XML can still carry wrong VAT, a fake SIRET or a fraudster's IBAN.
Opening the XML
In Adobe Acrobat Reader, open the "Attachments" panel (paperclip icon): factur-x.xml is listed there. Any text editor opens it, but it's long and technical. CheckFacture reads it for you and compares the PDF with the XML automatically.
Creating a Factur-X invoice
A plain PDF export isn't enough: you need a PDF/A-3, a compliant XML embedded in it and the right metadata. CheckFacture generates Factur-X invoices at the EN 16931 profile from your browser, with every mandatory French mention and continuous numbering. The first one is free.