Factur-X Invoice Format

Factur-X Invoice (France's Electronic Invoice Format)

France has electronic invoicing mandates rolling out through 2026 and 2027. Factur-X is the format. Here's what it is, what to do, and how it relates to other EU formats.

What Is Factur-X?

Factur-X is France's hybrid electronic invoice format. It combines a regular PDF/A-3 (so humans can read it) with embedded XML data (so accounting software can auto-extract it).

The format was developed jointly by France and Germany and is technically identical to ZUGFeRD 2.x. They're harmonised, interoperable, and based on the EU EN 16931 standard.

French E-Invoicing Mandate Timeline

Originally the mandate was supposed to start September 2024 but was delayed.

How French E-Invoicing Works (PPF and PDPs)

France's electronic invoicing flows through one of two routes:

PPF (Portail Public de Facturation): The free public portal run by the French government (DGFiP). Basic functionality, free for all companies.

PDPs (Plateformes de Dématérialisation Partenaires): Approved private platforms. Pay per invoice or subscription. Offer more features, integrations, multi-country support.

You choose your route. Most large companies will use PDPs. Small businesses can use PPF for free.

What Goes In a Factur-X Invoice

Same fields as a French tax invoice (facture), structured as XML. Required:

• Numéro de facture (unique invoice number)
• Date d'émission (issue date)
• Date de livraison ou prestation (delivery or service date)
• Identité du vendeur (your business: name, address, SIREN, VAT ID)
• Identité de l'acheteur (buyer details, including SIREN if French B2B)
• Désignation des produits/services (description of goods/services)
• Prix unitaire HT (unit price excluding VAT)
• Quantité (quantity)
• Total HT (subtotal excluding VAT)
• Taux et montant de TVA (VAT rate and amount)
• Total TTC (total including VAT)
• Conditions de paiement (payment terms)
• Pénalités de retard (late payment penalties, mandatory in France)

Factur-X Profile Levels

Same as ZUGFeRD (since they're harmonised).

• MINIMUM: Just totals and parties. Light.
• BASIC WL: No line items.
• BASIC: Full line items. Most common for SMEs.
• EN 16931: EU compliant level, required for B2G.
• EXTENDED: Industry specific deep integration.

How to Generate a Factur-X Invoice

You need software that can produce Factur-X PDF/A-3 with embedded XML. Options:

• French accounting software: Sage, EBP, Cegid, Pennylane, Indy, Tiime. All have Factur-X support.
• International tools with French support: Xero, QuickBooks, Zoho. Adding Factur-X support through 2026.
• Open source: Mustangproject (Java/CLI) generates ZUGFeRD which is identical to Factur-X.
• Specialised PDPs: Tickstar, Generix, Cegedim, Ariba, Esker.

Penalties for Non-Compliance

French penalties for missing electronic invoicing mandates:

• €15 per missing electronic invoice (capped at €15,000 per year)
• €250 for missing transmission to PPF/PDP (capped at €15,000 per year)

Not catastrophic for small business, but adds up if you're invoicing daily.

FreeInvoicePDF.org and Factur-X

FreeInvoicePDF currently generates standard PDF invoices. They're not Factur-X format (no embedded XML) yet. Factur-X is on our roadmap, planned alongside PEPPOL UBL output.

For French specific invoicing today, use Pennylane, Indy, or Tiime which are popular with French freelancers and small businesses. For EU general invoicing see EU VAT invoice template.

Common Questions

Is Factur-X the same as ZUGFeRD? Yes, technically identical from version 2.x onwards. Same XML schema, same PDF/A-3 wrapper. Different country marketing.

Do I need both PEPPOL and Factur-X? They're different things. Factur-X is the FORMAT (structured invoice). PEPPOL is the NETWORK (delivery channel). You can send Factur-X invoices via PEPPOL or via French PPF/PDP.

What if my client isn't in France? Factur-X works EU-wide because it's EN 16931 compliant. Use it for any EU business client. For non-EU clients (US, UK), standard PDF still works.

Do French freelancers need Factur-X today? If you have French B2B clients, you should be able to RECEIVE electronic invoices since September 2025. SENDING becomes mandatory progressively from September 2026.