Moving away from paper invoices involves a gradual transition to electronic invoicing (e-invoicing). E-invoicing, which French public services and their private suppliers have adopted since 2020, will become mandatory from 2026 for all business transactions subject to VAT (value-added tax). How do you create an e-invoice? What is the Factur-X format? Is it mandatory? This article on the Factur-X format explores these topics in detail.

What’s in this article?

• What is the Factur-X format?
  
• Why was the Factur-X format created?
  
• Why create an invoice in Factur-X format?
  
• How do I create and send an invoice in Factur-X format?
  

What is the Factur-X format?

Factur-X is a hybrid e-invoice format that combines a PDF/A3 file with an embedded XML file.

Factur-X has two advantages:

• The PDF file offers a human-readable version of the data, making it accessible to individuals such as customers, suppliers, or accountants
  
• The XML file stores the structured invoice data in a format that computerized systems can process
  

Why was the Factur-X format created?

In partnership with Germany and to align with the European standard EN 16931, developers created Factur-X. This standard ensures that e-invoices issued within the European Union comply with uniform requirements. It defines an official invoicing protocol by specifying each invoice’s syntax and important information in a structured layout.

Factur-X is one of the formats that comply with the European semantic standard. The other two main structured formats, CII (Cross Industry Invoice) and UBL (Universal Business Language) do not include a PDF version and are solely for automated processing.

Why create an invoice in Factur-X format?

Factur-X has several advantages for companies issuing invoices:

• Guaranteed compliance with tax and legal requirements
  
• Hybrid invoice model that ensures readability for both humans and IT systems
  
• Fast implementation, particularly for very small businesses (VSBs) and small and medium-sized enterprises (SMEs), as Factur-X seamlessly integrates with existing management and accounting systems
  
• Data security and traceability, reducing the risk of tax fraud
  
• Faster, automated invoice processing, minimizing data entry errors, lowering administrative costs, and shortening payment times
  

How do I create and send an invoice in Factur-X format?

To generate an invoice in Factur-X, ensure that your invoicing software is compatible with this format. Le Forum National de la Facture Électronique et des Marchés Publics Électroniques (FNFE-MPE) offers a list of softwares compatible with Factur-X that automatically generate and receive invoices in this standardized structure. You can also download sample Factur-X invoices from the FNFE-MPE website.

After creating your invoice in Factur-X, you can issue it through a registered Partner Dematerialization Platform (PDP) or the public e-invoicing portal Chorus Pro.

Alternatively, you can create and send invoices in Factur-X format using Billit, a Stripe partner application available on the Stripe App Marketplace. This user-friendly app lets you configure e-invoice delivery directly and securely from Stripe without writing code. Read the detailed article on e-invoicing from Stripe to learn more.