Factur-X: The French ZUGFeRD Explained
Factur-X is the French counterpart to ZUGFeRD — and relevant for German companies doing business in France.
Technically identical to ZUGFeRD
Factur-X and ZUGFeRD are the same standard. Both consist of a PDF/A-3 with embedded CII XML and are maintained jointly by FNFE-MPE (France) and FeRD (Germany). The versions run in parallel: Factur-X 1.09 = ZUGFeRD 2.5.
This means: an invoice you create as ZUGFeRD is at the same time a valid Factur-X invoice — and vice versa. Both meet the European norm EN 16931.
The mandate timeline in France
France is introducing the e-invoicing obligation in stages:
- from 1 Sep 2026: receiving obligation for all companies, regardless of size.
- from 1 Sep 2026: sending obligation for large and medium-sized companies (grandes entreprises, ETI).
- from 1 Sep 2027: sending obligation for SMEs and micro-enterprises (PME, TPE).
In France, sending runs through certified platforms (PDP). As this is a politically dynamic topic, it is worth checking the official sources ahead of important deadlines.
What does this mean for German companies?
Anyone with customers or suppliers in France is well advised to use Factur-X/ZUGFeRD — this lets you cover both countries with a single format. For purely German B2G invoices, the XRechnung remains the standard.
Creating and checking Factur-X
Since Factur-X is technically ZUGFeRD, the same tools apply: you can open the file, extract the XML and check it against EN 16931 — directly in your browser.
Frequently asked questions
What is Factur-X?
Factur-X is the French hybrid format for e-invoices: a PDF/A-3 with embedded CII XML. It is technically identical to the German ZUGFeRD.
Is Factur-X compatible with ZUGFeRD?
Yes, fully. Both are the same standard and are maintained jointly. Factur-X 1.09 corresponds to ZUGFeRD 2.5. A single file can be used in both countries.
When does the e-invoicing obligation apply in France?
Receiving becomes mandatory for all companies from 1 September 2026. Sending becomes mandatory from 1 September 2026 for large and medium-sized companies, and from 1 September 2027 for SMEs and micro-enterprises.