What Are Factur-X Profiles?
Factur-X is a hybrid e-invoicing format that embeds a CII XML file inside a PDF/A-3 document. The amount of structured data included in the XML varies depending on the profile level chosen. Factur-X defines several profiles, each representing a different level of detail and complexity.
The profile system allows businesses to adopt Factur-X progressively. A small business with simple invoicing needs can start with a basic profile, while a large enterprise with complex supply chains can use an extended profile that carries richer data.
The Profile Levels
Minimum
The Minimum profile contains only the bare essentials for invoice identification:
- Invoice number and issue date.
- Seller and buyer names and identifiers (SIRET, VAT numbers).
- Total amount due and currency.
- VAT total.
This profile is intended for scenarios where the PDF layer carries the full visual invoice and the XML serves primarily as a routing and identification aid. It is the simplest to generate but provides limited automation capability.
Basic WL (Without Lines)
An intermediate profile that adds more header-level data without individual line items:
- Payment terms and due date.
- Seller and buyer addresses.
- VAT breakdown by rate.
- Document-level allowances and charges.
This profile is useful when line-level detail is not needed for automated processing.
Basic
The Basic profile adds individual invoice line items to the XML:
- Line descriptions, quantities, and unit prices.
- Line-level amounts and tax information.
- Product or service identifiers.
This is the first profile that enables full automated accounting integration, as receiving systems can process individual line items without referring to the PDF.
EN 16931 (Comfort)
This profile fully implements the European EN 16931 standard:
- All mandatory and conditional fields defined by EN 16931.
- Complete seller and buyer information.
- Delivery details.
- Payment instructions with bank account information.
- Full tax breakdown.
- All document-level and line-level allowances and charges.
The EN 16931 profile ensures compliance with both French requirements and the broader European e-invoicing standard. It is the recommended choice for most businesses seeking full compliance.
Extended
The Extended profile goes beyond EN 16931 to include additional business data:
- Detailed delivery information (ship-to, ship-from).
- Additional party roles (invoicee, payee if different from seller).
- Contract and project references.
- Additional document references.
- Enhanced line-level detail.
This profile is designed for complex business scenarios such as construction, public procurement, or supply chains with multiple intermediaries.
Choosing the Right Profile
Selecting the appropriate profile depends on several factors:
Your Business Complexity
- Simple B2B services or SaaS: Basic or EN 16931 profiles are typically sufficient.
- E-commerce with line items: Basic or EN 16931 to include product details.
- Complex supply chains: Extended profile for additional party and delivery information.
Your Trading Partners’ Requirements
Some buyers, particularly large enterprises or public sector entities, may require a specific minimum profile level. Check with your key clients to understand their expectations.
Regulatory Requirements
For the 2026 reform, the French DGFiP requires at least the Minimum profile for Factur-X invoices submitted through the PPF. However, using a higher profile provides better data quality and automation capabilities.
Automation Goals
Higher profiles enable more automation downstream:
| Profile | Manual Processing | Automated Header | Automated Lines | Full ERP Integration |
|---|---|---|---|---|
| Minimum | Yes | Partial | No | No |
| Basic WL | Yes | Yes | No | Partial |
| Basic | Yes | Yes | Yes | Yes |
| EN 16931 | Yes | Yes | Yes | Full |
| Extended | Yes | Yes | Yes | Full+ |
Profile Selection in Practice
For businesses using billing platforms like Stripe or subscription management tools like Chargebee, the profile choice is often determined by the data available from the platform:
- If your platform provides detailed line items, quantities, and tax breakdowns, you can generate Basic or EN 16931 profiles.
- If only header-level totals are available, Minimum or Basic WL may be the practical starting point.
An automated compliance solution will typically default to the highest profile that the available data supports, maximizing the value of the structured XML for your recipients.
Practical Implications
The profile you choose affects both compliance and the quality of your business relationships. A higher profile means your clients’ accounting systems can process your invoices more efficiently, leading to faster approvals and payments. At the same time, higher profiles require more complete data, so ensuring your invoicing system captures all necessary fields is essential. The EN 16931 profile represents the sweet spot for most businesses: full European compliance without the complexity of the Extended profile.