Factur-X is a hybrid electronic invoice format that combines a human-readable PDF/A-3 file with an embedded XML file carrying the same invoice data in structured form, so a single document serves both the person reading it and the accounting system processing it.
Factur-X is a Franco-German standard maintained by the FNFE-MPE in France and FeRD in Germany, and it is technically identical to the German ZUGFeRD format. The embedded XML uses the UN/CEFACT CII syntax and conforms to the European semantic standard EN 16931. Factur-X is one of the three base formats accepted by the French e-invoicing mandate, alongside UBL and CII.
Factur-X defines five profiles, and the profile determines how much data the XML actually carries:
- MINIMUM: header data only, such as the supplier, buyer, invoice number and totals
- BASIC WL: document-level data and VAT breakdown, still without invoice lines
- BASIC: adds the core line items
- EN 16931: the complete European standard data set
- EXTENDED: EN 16931 plus additional data for complex industrial or multi-site cases
The profile choice has a direct operational consequence. A MINIMUM or BASIC WL invoice carries no line items, so it cannot support a line-by-line match against a purchase order. Any control on unit price or quantity needs BASIC or above. The second point of attention is consistency: the XML is what software reads, so a PDF showing one amount and an XML carrying another is a discrepancy to catch, not a formatting detail.
Phacet reads the structured Factur-X data directly instead of relying on invoice data extraction from the PDF, then checks each line against the order and the receipt through 3-way matching. The invoice reaches the buyer through a partner dematerialization platform, and the financial check happens after that delivery.
