Factur-X / ZUGFeRD: the hybrid invoice format

Factur-X/ZUGFeRD: the hybrid invoice format combining a visual PDF with machine-readable XML data.

Factur-X (in France) and ZUGFeRD (in Germany) are two names for the same hybrid invoice format. It combines a visual PDF with machine-readable XML data in a single file. This makes it suitable as a bridge between the traditional PDF invoice and the fully structured e-invoice.

How does it work?

A Factur-X invoice is a PDF/A-3 document with an embedded CII XML file (Cross-Industry Invoice). The receiver can process the invoice in two ways:

  • Visually: open the PDF and read the invoice like a regular PDF
  • Automated: extract the embedded XML and process it automatically in the accounting system

This makes the format particularly practical during the transition to full e-invoicing: receivers who are not yet processing automatically can simply read the PDF. Receivers with automated processing use the XML.

Profiles

Factur-X has five profiles that vary in the amount of structured data in the XML:

ProfileDetail in XMLSuitable forMINIMUMBasic data only (invoice number, total, VAT)Archiving, basic matchingBASIC WLBasic data without line detailsSimple processingBASICIncluding line detailsStandard processingEN 16931Fully EN 16931-compliantFull automated processingEXTENDEDExtended with additional fieldsSector-specific applications

Only the EN 16931 profile and above are fully compatible with the European semantic model. The lower profiles contain less data and are therefore more limited for automated processing.

Characteristics
PropertyValueOther nameZUGFeRD 2.3 (Germany)BasisPDF/A-3 with embedded CII (UN/CEFACT)EN 16931-compliantYes (EN 16931 profile and above)ManagerFNFE-MPE (France) / FeRD (Germany)ScopeFrance, Germany, growing across Europe
Relevance for France

Under the French CTC reform (Continuous Transaction Controls), Factur-X is one of the six mandatory formats that every PA (Plateforme agréée) must support. All five profiles must be accepted. This makes Factur-X the dominant invoice format in the French market.

More about French regulations can be found in E-invoicing in France.

DocumentTypeId

Factur-X via Peppol (France):

urn:peppol:doctype:pdf+xml##urn:cen.eu:en16931:2017#conformant#urn:peppol:france:billing:Factur-X:1.0::D22B
Difference from a regular PDF

A regular PDF invoice is just an image: text that is human-readable but not structured. A Factur-X invoice looks the same, but under the hood contains a complete XML file with all invoice data in a standardised format. The difference for automated processing is significant: a regular PDF requires OCR or manual entry, while Factur-X enables direct data extraction.

Factur-X as a hybrid format

Factur-X is an example of a hybrid invoice format: a visual PDF with embedded structured XML. This concept is also applied in other regions, such as the Czech ISDOC.PDF. Where Factur-X uses CII as embedded XML, ISDOC uses its own national schema. Read more about how hybrid formats work and what they have in common in Hybrid invoice formats: PDF with embedded XML.

eConnect and Factur-X

eConnect fully supports Factur-X. Received Factur-X invoices are automatically processed via the embedded XML. When sending to receivers that expect Factur-X, the PSB automatically generates the hybrid PDF/XML document.

On the PSB, only Factur-X version 2.3 is supported. Older variants (2.0, 2.1 and 2.2) are not supported for processing.

The PSB API can also receive and process Factur-X documents directly. Software vendors that already invoice in Factur-X can send their documents straight to the API. The PSB extracts the embedded CII XML, validates it and automatically transforms the document to the desired output format, for example Peppol BIS Billing V3.


Validate your invoice

View the Transform API