Factur-X EN

Factur-X is a Franco-German standard for hybrid e-invoice (PDF for users and XML data for process automation), the first implementation of the European Semantic Standard EN 16931 published by the European Commission on October 16th 2017. Factur-X is the same standard than ZUGFeRD 2.4.

Factur-X is at the same time a full readable invoice in a PDF A/3 format, containing all information useful for its treatment, especially in case of discrepancy or absence of automatic matching with orders and / or receptions, and a set of invoice data presented in an XML structured file conformant to EN16931 (syntax CII D16B), complete or not, allowing invoice process automation.

The first objective of Factur-X is to enable suppliers, invoice issuers, to create added-value e-invoices, containing a maximum of information in structured form, according to their ability to produce them in this form, and to let customers recipients free to use the invoice data and / or the readable presentation, depending on their needs and their invoice process maturity on automation.

In order to allow the broadest adoption by any size of companies, and in order to guide them, this standard includes several data profiles:

	MINIMUM : corresponding to the minimum invoice information required on CHORUSPRO and equivalent to a classic header OCR and manual validation data capture.
	BASIC WL : corresponding to the document level invoice information that are mostly required or useful for buyers for their process automation
	BASIC : corresponding to the BASIC WL profile with the core line information required or useful for buyers for their process automation
	EN16931 : corresponding to all the invoice information present in the European Norm EN16931
	EXTENDED : corresponding to the EN16931 profile, with some additional invoice data. This profile is under construction, and will be published later.

Factur-X is one of the 3 formats of the “minimum base” of the Electronic Invoicing Reform made mandatory in reception by all companies and all PPFs.

Deployed since 2018 on the CHORUSPRO Portal, and therefore on the upcoming PPF (Portail Public de Facturation), Factur-x is implemented by a large number of e-invoicing service providers, and in particular by more than 100 Accredited Platforms (Plateformes Agréées, ex PDP), but also by a large number of invoice management software packages.

December 2025, 4th, FNFE-MPE and FERD published the latest release namely : Factur-X 1.08 and ZUGFeRD 24, applicable on January 15th, 2026, celebrating 10 years of Franco-German collaboration to build this hybrid format dedicated to SMB / SME

As part of our ongoing efforts to provide an electronic invoice format tailored to the different needs of businesses, regardless of their size and sector of activity, the team of French and German volunteering specialists of the Forum for Electronic Invoicing Germany (FeRD) and the French National Forum for Electronic Invoicing and Market Places & Public Electronic procurement (FNFE-MPE) have been working together to update the Factur­X / ZUGFeRD hybrid e-invoice format. This fully aligned version of Factur-X 1.08 / ZUGFeRD 2.4 which is compliant with the European Norm EN16931, has now been updated following the biannual update of EN16931, but also with the addition of sub-line management, which allows for the management of subtotal lines or invoice lines for kits, bundles, or composite items, which are necessary for the implementation of electronic invoicing reforms in both France and Germany.

This hybrid e-invoicing format is very popular amongst small and medium sized businesses particularly because it offers the option of being both machine and human readable, with a readable representation generated by the seller and compliant with the practices and customs of each sector. Technically, both Factur-X and ZUGFeRD are identical. Both allow the use of reference profiles, such as XRECHNUNG for Germany, and EXTENDED-CTC-FR for France, which is a subset of EXTENDED profile.

Factur-X is one of the three mandatory formats for receipt in France, as described in the AFNOR XP-Z12-012 standard, which is widely implemented for SMEs and microbusinesses, but also whenever a readable representation adapted to the needs of businesses is required.

In Germany, electronic invoicing between companies has been mandatory since January 1, 2025, and ZUGFeRD is one of the officially approved formats.

Alongside the update of the hybrid formats, we have taken the opportunity to make some amendments to the specification to take into account the preparatory work for electronic invoicing reform in France carried out by the Tax Administration and the AFNOR Electronic Invoicing Commission, as well as certain fiscal aspects raised by the German Federal Ministry of Finance in their recent statement of October 15^th 2025.

This version is based on UN/CEFACT CII D22B and fully backward compatible with D16B. Each of the five profiles have their own xsd and schematron, which will be updated in accordance with the EN16931 validation artefact. It will come into force on January 15^th, 2026.

The english version is available here: