Factur-X E-Invoice Standard
AFNOR (Association Française de Normalisation) · Version 1.0.05 (2022)
Factur-X is France's national e-invoice format, combining a human-readable PDF/A-3 with a machine-readable XML file embedded inside it. It is one of the most widely adopted hybrid formats in Europe, balancing legal compliance with practical usability.
Factur-X was developed by the French administration and AFNOR to address the need for both human-readable invoices (for manual review) and machine-readable invoices (for automated processing). The format embeds an EN 16931-compliant XML inside a PDF/A-3 file, making it immediately usable by both humans and systems. It is mandatory for all B2B and B2G invoices in France, with strict requirements on the embedded XML structure.
Grounded in official sources listed below. Not a substitute for legal or tax advice.
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Key Data Fields
The following data elements are central to the Factur-X specification. Mandatory fields are required for compliance; optional fields add detail.
PDF Component
Visual Human-readable invoice layout — Standard invoice appearance, no special restrictions Yes XML Component (EN 16931 profile)
BT-1 Invoice number Yes BT-2 Issue date Yes BT-27 Seller name + VAT Yes BT-44 Buyer name + VAT Yes BT-151 Item name Yes BT-152 Item description No Validation Requirements
Invoices using this standard must pass the following validation checks before transmission. Rejections typically occur due to missing mandatory fields or incorrect data types.
- PDF must be valid PDF/A-3 format
- XML must be embedded in PDF as an "attached file" (not in the visual content)
- XML must conform to EN 16931
- Factur-X specific profile rules apply (e.g., certain BT fields have specific French extensions)
Key Advantages
- Human-readable (PDF) + machine-readable (XML) in one file
- Widely supported by French ERP systems
- Based on EN 16931 — EU-compliant semantic model
- No special software needed to view the invoice
Implementation Considerations
- Requires PDF/A-3 generation capability
- Peppol does not natively support PDF formats
- Not accepted in countries that mandate pure XML formats
- PDF generation adds complexity to ERP integration
Common Mistakes to Avoid
- Embedding the XML in the visible PDF content instead of as a file attachment
- Not generating valid PDF/A-3 — regular PDFs are not compliant
- Missing mandatory EN 16931 fields in the embedded XML
Official Sources
All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.
- Factur-X — Official Specification Standard Body
Official Factur-X specification; mandate basis for France
- Factur-X Documentation (Community) Industry Reference
Community-maintained implementation guide and examples