Factur-X
Factur-X is a hybrid electronic invoicing standard combining PDF/A3 with embedded XML data for compliance with EU regulations.
Overview
Factur-X is a hybrid electronic invoicing format developed collaboratively by France and Germany to standardize e-invoicing within the European Union. It combines a human-readable PDF document with machine-readable XML data, ensuring compatibility with both manual review and automated processing systems.
Key Components
- PDF/A-3 Document: A visual representation of the invoice that resembles traditional paper invoices.
- Embedded XML File: Structured data adhering to the EN 16931 standard, containing all invoice details in a machine-readable format.
- Metadata: Embedded PDF metadata identifying the document as an e-invoice and describing the XML structure.
Factur-X Profiles
Factur-X supports multiple profiles with varying levels of detail:
| Profile | Complexity | Use Case | XML Compliance |
|---|---|---|---|
| Minimum | Basic | Simple invoices with ID, date, and totals | Not EN16931-compliant |
| Basic WL | Basic | Invoice summary without line items | Not EN16931-compliant |
| Basic | Medium | Includes line items but lacks full tax details | Not EN16931-compliant |
| EN16931 (Comfort) | Standard | Fully structured invoice for automation | ✅ EN16931-compliant |
| Extended | Advanced | Discounts, multiple tax rates, extra references | ✅ EN16931-compliant |
Legislative Requirements
- France: Phased mandatory adoption starting July 1, 2024, with full compliance required by January 1, 2026, for all VAT-subject transactions.
- Germany: Mandatory B2B e-invoicing from January 1, 2025, under the Growth Opportunities Act.
- EU Alignment: Complies with the European standard EN 16931 and Directive 2014/55/EU for public procurement.
Benefits of Factur-X
- Efficiency: Automated invoice processing reduces manual data entry errors.
- Compliance: Ensures adherence to EU tax regulations and legal requirements.
- Interoperability: Compatible with accounting software and ERP systems.
- Cost Savings: Reduces paper-based invoicing costs and administrative overhead.
- Data Security: Embedded XML minimizes fraud risks through structured, traceable data.
Implementation Steps
- Generate XML Data: Use specialized libraries or ERP integrations to create compliant XML files.
- Create PDF Template: Design a professional invoice template in tools like Microsoft Word.
- Embed XML in PDF: Attach the XML file to the PDF using PDF/A-3 compliance.
- Validate Compliance: Ensure XML matches PDF data and passes schema validation.
Tools and Integrations
- Software: Accounting software and ERP systems.
- Online Platforms: Tools supporting hybrid format generation.
- Libraries: Libraries for XML generation and PDF embedding.
Key Takeaways
Factur-X bridges traditional and digital invoicing by combining human-readable PDFs with machine-readable XML, ensuring compliance with EU regulations while streamlining workflows. Businesses should select profiles based on complexity and adopt tools that support hybrid format generation.