Factur-X

Factur-X is a Franco-German hybrid electronic invoicing standard that combines a human-readable PDF/A-3 document with an embedded structured XML file. Developed jointly by FNFE-MPE (France) and FeRD (Germany), it is compliant with the European standard EN 16931 and technically identical to ZUGFeRD 2.x — the same specification published under two national brands. FNFE-MPE's stated objective is to encourage broad e-invoicing adoption among SMEs by offering an accessible format that automates processing while remaining readable without specialist software. (fnfe-mpe.org; VATupdate 2026-04-15)

Technical structure

A Factur-X invoice contains two complete representations of the same invoice data: (a) a PDF/A-3 document — an ISO archival PDF variant that permits embedded file attachments — viewable and printable without e-invoicing software; and (b) an embedded XML file containing the invoice data in structured form. XMP metadata embedded in the PDF signals the presence of the XML attachment and identifies the conformance profile in use. (VATupdate 2026-04-15; invoicenavigator.eu)

The XML payload is based on UN/CEFACT CII D22B syntax — not UBL (Universal Business Language). The January 2026 (v1.08) release migrated from the older CII D16B schema to D22B to align more precisely with EN 16931. (ZUGFeRD Community 2025-12-05)

Relationship to ZUGFeRD

ZUGFeRD and Factur-X are technically identical: a ZUGFeRD 2.4 invoice at EN 16931 profile is simultaneously a valid Factur-X 1.08 invoice. The two formats have been aligned since ZUGFeRD 2.1 / Factur-X 1.0 (March 2020) and are jointly managed by FeRD and FNFE-MPE with synchronised releases. (facturwise.com 2026)

Version history (as-of 2026-07-31)

Version	Effective date	Key changes
ZUGFeRD 2.3 / Factur-X 1.07	May 2025	Prior joint release
ZUGFeRD 2.4 / Factur-X 1.08	15 Jan 2026	CII D16B → D22B; rounding tolerances; EXTENDED sub-lines for France CTC
ZUGFeRD 2.5 / Factur-X 1.09	1 Jul 2026 (published 10 Jun 2026)	Updated code lists aligned to EN 16931-1:2026; gross invoice processing

(FNFE-MPE press release 2025-12-04; VATupdate 2025-12-15; VATupdate 2026-06-20)

Conformance profiles

Factur-X defines five core profiles in ascending order of data richness. The visible PDF layer is identical regardless of profile — only the scope of the embedded XML changes. (invoicedataextraction.com; fnfe-mpe.org)

Profile	XML content	Primary use
MINIMUM	IDs, payment info, totals; no line items	Minimal compliance; limited automation
BASIC WL	Adds tax breakdown, payment terms, seller/buyer; no line items	Header-level accounting integration
BASIC	Adds full line items (product, quantity, unit price)	Standard B2B automation
EN 16931 (COMFORT)	Fully maps to EN 16931 including optional fields	Cross-border EU compliance reference
EXTENDED	Additional fields for complex scenarios (project billing, multi-party)	Complex supply chains

FNFE-MPE provides XSD schema and Schematron validation artefacts for all five profiles. (fnfe-mpe.org)

EXTENDED-CTC-FR — France's national reference profile

For France's Continuous Transaction Control (CTC) mandate, FNFE-MPE defines EXTENDED-CTC-FR as a reference profile that is a subset of EXTENDED, adding approximately 180 data elements beyond EN 16931's 164. These support complex multi-component invoice structures (kits, bundles, sub-lines) and additional party roles (PAYEUR, AGENT D'ACHETEUR, AGENT DE VENDEUR, FACTURANT, FACTURÉ À). (fnfe-mpe.org — extension rationale)

EXTENDED-CTC-FR plays the same national specialisation role for France that XRechnung plays for Germany. (facturxapi.com)

Profile count — 5 vs 6: Multiple sources state Factur-X has five profiles. FNFE-MPE and facturxapi.com describe EXTENDED-CTC-FR as a reference profile with its own validation artefacts and schematrons, implying six effective profiles in practice. FNFE-MPE's own language frames EXTENDED-CTC-FR as a "reference profile / subset of EXTENDED" — but the practical boundary is fuzzy given separate schematrons. — Source A: invoicedataextraction.com — "5 profiles" — Source B: fnfe-mpe.org — EXTENDED-CTC-FR as separate reference profile

France mandate — September 2026

France is implementing a mandatory B2B e-invoicing and e-reporting regime under a Continuous Transaction Control (CTC) model. (VATupdate 2026-07-06; Avalara 2026-07)

Timelines (as-of 2026-07-31)

Date	Obligation
1 Sept 2026	All VAT-registered must receive e-invoices
1 Sept 2026	Large enterprises and ETIs must issue e-invoices + file e-reporting
1 Sept 2027	SMEs and micro-enterprises must issue e-invoices

VATupdate reported on 22 July 2026 that DGFiP confirmed no postponement to the September date; DGFiP Director General Amélie Verdier stated no automatic penalties will apply in Q4 2026 for businesses demonstrating good-faith compliance progress. (VATupdate 2026-07-22)

Platform model

Invoices must be exchanged exclusively through certified Plateformes de Dématérialisation Partenaires (PDPs); the Portail Public de Facturation (PPF) now acts only as a Central Directory and Data Concentrator. DGFiP was designated as France's national Peppol Authority in July 2025; Peppol is the envisaged interoperability framework for cross-border exchange though not legally mandated. (e-invoice.app 2025/2026; Fonoa 2026)

Accepted formats and profiles

France accepts three structured formats — Factur-X, UBL 2.1, and UN/CEFACT CII — all EN 16931 aligned. For Factur-X, accepted profiles are EN 16931 and EXTENDED-CTC-FR; MINIMUM is excluded from the reform; BASIC WL is accepted transitionally until September 2027. (VATupdate 2026-04-14; fnfe-mpe.org)

BASIC profile in France's mandate: FNFE-MPE states BASIC "was not retained as a declared profile." One secondary source lists BASIC alongside EN 16931 and EXTENDED-CTC-FR as acceptable. FNFE-MPE is the governance body and more authoritative source here; DGFiP primary regulation text was not directly retrieved in this harvest pass. — Source A: fnfe-mpe.org — BASIC not declared — Source B: hayot-expertise.fr — BASIC listed as acceptable

The mandate also covers e-reporting for B2C transactions and cross-border B2B transactions. (ecosio.com)

Readiness benchmarks (as-of 2026-07-27)

VATupdate (2026-07-27, sourcing DGFiP briefings) reported that only 25 of approximately 150 certified platforms were actively transmitting, with approximately 0.025% company participation and fewer than 100 e-reporting flows recorded — described as "sobering" by the source. (VATupdate 2026-07-27)

Penalties (as-of 2026-07-31)

Penalty per invoice: VATupdate (2026-07-02) cites the approved French regulation as €15 per invoice with an annual cap of €15,000. VATcalc and KPMG (both 2026-07) cite €50 per invoice with an annual cap of €15,000. These figures may refer to different non-compliance categories or enforcement phases. Neither source was resolved against primary DGFiP regulation text in this harvest pass. — Source A: VATupdate 2026-07-02 — €15/invoice — Source B: KPMG 2026-07 — €50/invoice

E-reporting non-compliance penalty: €250 per non-compliant transmission (annual cap not specified in sources). (VATupdate 2026-07-02)

Germany mandate

Germany implemented mandatory B2B e-invoicing via the Wachstumschancengesetz (Growth Opportunities Act). Accepted formats are ZUGFeRD 2.x (= Factur-X), XRechnung, and Peppol BIS Billing 3.0. (edicomgroup.com)

Timelines (as-of 2026-07-31)

Date	Obligation
1 Jan 2025	All businesses must be able to receive structured e-invoices
1 Jan 2027	Must send e-invoices — businesses with annual turnover > €800,000
1 Jan 2028	Must send e-invoices — all remaining businesses

(VATcalc 2026-01; edicomgroup.com)

XRechnung is Germany's B2G format requiring a Leitweg-ID; ZUGFeRD/Factur-X is considered the more practical choice for pure B2B because the PDF layer remains readable without e-invoicing software. (docuflair.com 2026)

Factur-X vs Peppol BIS

Factur-X and Peppol BIS Billing 3.0 operate at different layers: Factur-X is a document format (defines invoice content and encoding); Peppol is a delivery network (defines how invoices travel). Both are CIUS (Core Invoice Usage Specification)|CIUSes of EN 16931, but use different XML syntaxes — Factur-X uses CII; Peppol BIS uses UBL. (facturwise.com 2026; peppolvalidator.com)

Factur-X invoices are not natively sent via Peppol (the PDF wrapper is irrelevant on Peppol), but CII XML extracted from a Factur-X document is a valid Peppol payload if EN 16931 compliant. Peppol dominates B2G cross-border invoicing in Europe; Factur-X dominates domestic B2B in France and Germany, particularly for SMEs. (facturwise.com 2026; peppolvalidator.com)

EU ViDA context

CEN approved the revised EN 16931-1:2026 on 13 February 2026 (released March 2026), expanding the standard to accommodate complex B2B scenarios. Factur-X 1.09 / ZUGFeRD 2.5 (June 2026) updated code lists and the EXTENDED profile to align with this revision. (VATupdate 2026-04-02)

The EU's ViDA (VAT in the Digital Age) work programme (published 22 May 2026) sets mandatory cross-border B2B Digital Reporting Requirements (DRR) from 1 July 2030; EN 16931 will be the interoperability baseline for all intra-EU B2B transactions at that point. Peppol BIS 4.0 is the planned next-generation CIUS merging PINT and BIS 3.0 under EN 16931-1:2026. (European Commission 2026-05-22)

Key terms

Term	Meaning
FNFE-MPE	Forum National de la Facture Électronique et des Marchés Publics Électroniques — French e-invoicing governance body
FeRD	Forum elektronische Rechnung Deutschland — German e-invoicing governance body
PDF/A-3	ISO archival PDF variant permitting embedded file attachments
CII	UN/CEFACT Cross Industry Invoice — XML syntax used by Factur-X/ZUGFeRD
UBL	Universal Business Language — XML syntax used by Peppol BIS
PDP	Plateforme de Dématérialisation Partenaire — France's certified e-invoicing platform (mandatory since late 2024)
PPF	Portail Public de Facturation — France's public portal, now acting as Central Directory only
ETI	Entreprise de Taille Intermédiaire — mid-tier French businesses (250–4,999 employees or €50M–€1.5B turnover)
CTC	Continuous Transaction Control (CTC) — real-time or near-real-time invoice reporting to tax authority
DGFiP	Direction Générale des Finances Publiques — French tax authority overseeing the mandate