Factur-X and ZUGFeRD explained
As of:
Factur-X (France) and ZUGFeRD (Germany) are two names for the same hybrid e-invoice format: a PDF/A-3 document that people can read, with an embedded XML file in CII syntax that software can process. Since ZUGFeRD 2.1 and Factur-X 1.0 the two are technically identical. Whether a file counts as a full e-invoice depends on its profile.
This article is general information, not legal or tax advice.
How a hybrid invoice is built
- PDF/A-3: an archivable PDF variant that allows embedded files. It shows the invoice as usual.
- Embedded XML: usually named factur-x.xml (or zugferd-invoice.xml in older files), written in the CII syntax (UN/CEFACT Cross Industry Invoice).
- Metadata: the PDF declares which profile the XML follows.
Because the data is in the XML, software reads it without OCR. The structured XML is the decisive part; the PDF must show the same content.
The profiles
| Profile | Content | Full e-invoice under EN 16931? |
|---|---|---|
| MINIMUM | Header data only (totals, parties) | no |
| BASIC WL | Header data without line items | no |
| BASIC | Header data plus simple line items | yes |
| EN 16931 (formerly COMFORT) | All data of the European standard | yes |
| EXTENDED | Additional data beyond the standard | yes |
| XRECHNUNG | XML following the German XRechnung rules | yes |
MINIMUM and BASIC WL were designed as booking aids; they lack mandatory invoice data and are not accepted as e-invoices in Germany. For most invoices, EN 16931 is the safe choice.
Factur-X in France
In the French reform that started on 1 September 2026, Factur-X is one of the three base formats alongside UBL and CII. Invoices are exchanged via certified platforms (plateformes agréées). Overview: EU e-invoicing mandates.
ZUGFeRD in Germany
In Germany, ZUGFeRD from version 2.0.1 (excluding MINIMUM and BASIC WL) counts as an e-invoice and is popular for B2B because every recipient can open the PDF. For public authorities, XRechnung is usually expected — see XRechnung vs. ZUGFeRD.
Working with Factur-X files
- Read the XML data with the e-invoice viewer.
- Extract the XML with the ZUGFeRD extractor.
- Turn your own PDF into a hybrid invoice: Create ZUGFeRD from PDF.
- Check profile and content with the validator.