What is the Factur-X format for dematerialized invoicing?

Summary: The Factur-X format is an authorized format for electronic invoices in France. It meets tax requirements, guaranteeing integrity, legibility and issuer identity. Factur-X is a mixed format, comprising a human-readable PDF file and an XML file for software. Factur-X has already been used for transactions with the public sector since April 2018, notably via the Chorus Pro platform. It will soon be used for business-to-business issues via the 2024 electronic invoice reform.

Electronic invoicing is gradually being introduced in France. The French tax authorities have defined mandatory formats for these dematerialized invoices. What is the Factur-X format? Here's the essential information you need to know to comply with your company's dematerialization obligation.

Definition of the Factur-X format: one of the authorized formats for dematerialized invoicing

French legislation provides for three possible invoice formats to be used by the tax authorities as part of the reform of electronic invoicing. Factur-X is one of the three. It meets all the requirements of the French General Tax Code.

Factur-X, a format that meets tax authorities' requirements for electronic invoices

Factur-X meets French tax requirements. Article 289 of the French General Tax Code defines the criteria for an electronic invoice. It must be electronic throughout the entire process, from issue to archiving, including transmission and reception. The format of the invoice must also guarantee its integrity, legibility and the identity of its issuer.

Factur-X: a mixed electronic format with structured and unstructured data

This invoice format is a Franco-German standard for electronic invoicing. It was created in 2017 to meet the European Semantic Standard EN 16931. It is a so-called mixed format, as it actually comprises two separate files. The first document is a PDF/A3 standard PDF that mirrors the original invoice. It is human-readable. The second file is an XML file containing structured data. It is used by software to decrypt and process it.

Other authorized formats for electronic invoicing in France

To set up electronic invoicing, companies can choose between two other formats. These solutions, authorized by the reform, are structured data formats. They follow the standards for electronic data interchange (EDI):

• XML-based UBL(Universal Business Language) format;
• CII(Cross Industry Invoice) format.

What is the Factur-X format for managing transactions with the public sector?

This Factur-X format is already used by companies subject to the e-invoicing obligation for their sales to the public sector. Thus, since April 2018, the Chorus Pro platform has accepted this dematerialization format either in portal mode, as EDI or via API. Zeendoc automatically integrates this invoice format into Chorus Pro for its customers, thanks to its connector.