E-invoicing in Europe continues to expand. Therefore, businesses needs of invoices are growing with it. Invoice formats that can be processed automatically without making documents are difficult for people to read. Factur-X addresses both needs by combining structured invoice data with a conventional PDF invoice in one file.
Developed jointly by the French FNFE-MPE and Germany’s FeRD, Factur-X is a hybrid electronic invoicing standard based on the European EN 16931 semantic standard. The format is closely aligned with Germany’s ZUGFeRD standard and is especially important for businesses preparing for mandatory e-invoicing in France and e-invoicing in Germany.
As of August 2026, the latest release is Factur-X 1.09.2, corresponding to ZUGFeRD 2.5.2.
What is Factur-X Format?
The Factur-X format is a hybrid electronic invoice consisting of two components contained within the same document:
- a human-readable PDF/A-3 invoice;
- a machine-readable XML file embedded inside the PDF.
The XML part of Factur-X uses the UN/CEFACT CII data model and can follow EN 16931 rules depending on the selected profile.
The invoice works for both people and software. People can read the PDF, while accounting or ERP systems can process the XML data automatically.
This hybrid structure makes Factur-X particularly attractive for companies moving from traditional PDF invoicing toward structured e-invoicing.
How Does Factur-X Work?
A Factur-X invoice includes standard invoice details such as:
- supplier and buyer information;
- invoice number and date;
- VAT details;
- products or services;
- prices and totals;
- payment information.
This data is used to create an XML file, which is embedded inside a PDF/A-3 invoice.
Which Countries Accept The Factur-X Format?
Factur-X is mainly used in France and Germany. In France, it is one of the recognized formats that e-invoicing platforms must be able to process.
In Germany, the technically equivalent format is primarily known as ZUGFeRD.
Because Factur-X is based on EN 16931, it can also be relevant in cross-border European invoicing. However, companies should not assume that every EU country’s domestic e-invoicing system automatically accepts Factur-X.
Businesses must evaluate local requirements as part of their overall tax compliance strategy.
Factur-X vs ZUGFeRD: Key Differences
Factur-X and ZUGFeRD are very similar standards based on the same hybrid e-invoicing model.
Both use structured XML data inside a PDF/A-3 document.
The main difference is the name used in each country:
- Factur-X is mainly used in France.
- ZUGFeRD is mainly used in Germany.
The current releases are synchronized as Factur-X 1.09.2 and ZUGFeRD 2.5.2, published on August 4, 2026.
For multinational companies, this compatibility can simplify invoice generation because one technical implementation can support requirements across both markets.
Benefits of Using the Factur-X Format
The main benefit of Factur-X is that it works for both people and software. The PDF is easy to read, while the XML data can be processed automatically. It also reduces manual work, speeds up invoice processing, improves accuracy, supports ERP integration, and makes invoice matching and validation easier.
For companies preparing for mandatory e-invoicing registration or broader digital reporting requirements, Factur-X can also provide a practical migration path from ordinary PDF invoicing to structured electronic invoices.
How Can RTC Help You with Factur-X?
RTC helps businesses use Factur-X correctly and easily. With experience in e-invoicing, tax compliance and ERP integration, RTC can support companies during the setup process.
Also RTC can help businesses choose the right FactorX profile. Create and approve invoice files, connect that with your own accounting system and follow local rules easily.
What Are the Factur-X Profiles?
Factur-X offers different profiles depending on how much structured invoice data is needed.
1. Minimum
Includes only basic invoice information and is suitable for simple use cases.
2. Basic WL
Includes invoice header and summary data, but no detailed line items. “WL” means Without Lines.
3. Basic
Includes both invoice-level data and line-item details, offering more automation than Minimum or Basic WL.
4. EN 16931
Follows the EN 16931 European e-invoicing standard and is commonly used for compliant electronic invoice processing.
5. Extended
Includes the most detailed data and supports more complex business needs.
Businesses should choose the profile based on legal requirements, customer needs and their accounting system.
How to Generate a Factur-X Invoice? Step-by-Step
Step 1: Prepare the invoice and the data includes supplier name, customer name, vat, payment and other details.
Step 2: Choose the profile you need to use.
Step 3: Use a Factur-X generator or ERP system to create the required XML file.
Step 4: Create the readable invoice as a PDF/A-3 file.
Step 5: Add the XML file inside the PDF. Together, they form the complete Factur-X invoice.
Step 6: Check the invoice for errors before sending it, then store it according to accounting and tax rules.
Factur-X Example
A simplified Factur-X example might appear visually like a normal invoice:
Supplier: Example Technologies SAS
Customer: ABC Retail GmbH
Invoice Number: FX-2026-00127
Invoice Date: August 20, 2026
Net Amount: €2,000
VAT: €400
Total: €2,400
Where to Find the Factur-X Documentation?
Official Factur-X documentation is maintained by FNFE-MPE in France together with FeRD in Germany.
The release documentation typically includes the technical specification, XML schemas, validation resources, code lists and sample invoices.
The current release is Factur-X 1.09.2 / ZUGFeRD 2.5.2, published on August 4, 2026. The update incorporated newer EN 16931 code lists and revisions connected with France’s updated XP Z12-012 specification.
What Are Common Mistakes in Factur-X Implementation?
A common Factur-X mistake is using any PDF with XML data. A valid Factur-X invoice must follow PDF/A-3 rules and use the correct Factur-X profile. The PDF and XML data must also match. Other errors include old schemas, wrong profiles, and incorrect code lists.
FAQs About Factur-X
What is the latest version of Factur-X?
As of August 2026, the latest version is Factur-X 1.09.2, released jointly with ZUGFeRD 2.5.2 on August 4, 2026.
The release updated technical resources and code lists in line with continuing developments around EN 16931 and national e-invoicing requirements.
Can Factur-X invoices be exchanged through the Peppol network?
Factur-X is a hybrid PDF/XML invoice format, while Peppol is a network used to exchange electronic documents.
A Factur-X invoice may be sent through Peppol, but this depends on the platform and local rules. Businesses should check the required format with their Peppol service provider before sending it.
Which Factur-X profile is required for mandatory e-invoicing?
This depends on the case. For regulatory processes based on full EN 16931 compliance, the EN 16931 profile is generally the most relevant starting point. However, French e-invoicing rules and individual platform requirements should always be checked before implementation.
Can a Factur-X invoice be opened with a standard PDF reader?
Yes. It can be opened with a standard pdf reader.
Users can therefore open and read the invoice with a normal PDF reader without needing to interact directly with the embedded XML file.
Is Factur-X compliant with the EN 16931 standard?
Yes, Factur-X is based on EN 16931 and UN/CEFACT CII standards.
It supports European e-invoicing and offers different profiles for different levels of invoice data.
Factur-X and ZUGFeRD are updated together. They help businesses move from standard PDF invoices to structured and automated e-invoicing.