Factur-X explained: the hybrid invoice France uses
Factur-X is a PDF you can read with structured XML inside it — one file that satisfies both humans and machines. Here's how it works and where it fits in France's reform.
Factur-X explained: the hybrid invoice France uses
Factur-X is a clever compromise. It's a normal-looking PDF invoice — the kind a person opens and reads — with a structured XML file embedded inside it. One file, two audiences: your customer sees a familiar document; their software reads the machine data automatically.
It's the same idea as Germany's ZUGFeRD (Factur-X and ZUGFeRD are aligned), and it's one of the formats France's reform accepts.
How it's built
- The container is a PDF/A-3 — an archival PDF that's allowed to carry
attachments.
- Embedded inside is a UN/CEFACT CII XML following
EN 16931 (France uses its CIUS profile).
- The PDF and the XML describe the same invoice — they must agree.
So a Factur-X file is not "a PDF plus a separate XML" — it's a single PDF with the XML inside it.
Why it's popular
- No change for the reader. Clients who still expect a visual invoice get one.
- Full automation for the receiver. Their system extracts the CII and imports
VAT, lines and totals — no rekeying.
- One artefact to store. The human-readable and machine-readable versions can
never drift apart because they're the same file.
Factur-X vs plain UBL/CII
- Factur-X = readable PDF carrier + embedded CII. Best when a human copy
matters.
- UBL / CII (standalone) = pure XML, no PDF carrier. Leaner for
system-to-system.
All three carry EN 16931 data — see UBL vs CII vs Factur-X for when to pick which.
Where it fits in the French reform
Factur-X is one of the accepted formats for domestic B2B, sent through an accredited platform (see Plateforme agréée). Two rules to remember: the invoice must be in EUR, and the PDF must be a compliant PDF/A-3 so the XML can be embedded.
Where Eurobillr fits
Eurobillr can issue French Factur-X (and UBL/CII CIUS) with the mandatory French statements, carry the seller's SIREN correctly, and route it through an accredited platform — while still giving your client the readable PDF they expect. You get the compliance without choosing between "human" and "machine".
Deeper dive on the hybrid format: Factur-X, the hybrid invoice format.