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Factur-X, UBL and CII: what is the difference?

Understand hybrid PDF and XML invoice formats, French platform requirements and the recipient’s requested profile before converting.

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Factur-X, UBL and CII are the three base formats of the French e-invoicing reform, and all three express the same European data model, EN 16931. CII and UBL are pure XML syntaxes; Factur-X is a PDF/A-3 with a CII file inside, so people can read it too. The approved platforms must accept all three. Which one to use depends on your platform and your customer.

How do they compare?

Factur-X UBL CII
What it is PDF/A-3 with CII XML inside XML XML
Readable without software yes no no
Maintained by FNFE-MPE and FeRD (Factur-X) OASIS (UBL 2.1) UN/CEFACT
Version 1.09.2 2.1 D16B
Accepted under the French reform yes yes yes (impots.gouv.fr)
Also used Germany, as ZUGFeRD Peppol BIS, XRechnung, NLCIUS XRechnung

Which should I choose?

  1. Your approved platform or customer names one: use it.
  2. Your customer reads invoices by eye or the invoice may be printed: Factur-X, in the EN 16931 profile.
  3. Your customer's software or the Peppol network will process it: UBL, which is what Peppol carries.

In France, the format does not replace the channel: from September 2026, invoices between businesses travel through a plateforme agréée, phased in by company size until September 2027. See e-invoicing in France. This is general information, not tax advice.

What can Klarbon do?

Task Tool
Read any of the three Open an e-invoice, free
Turn one of the three into another, such as UBL into Factur-X Convert an e-invoice
Create a Factur-X invoice from a form Create a Factur-X invoice

Klarbon is not a plateforme agréée and does not send invoices.

Frequently asked questions

Which format must I use in France?

Any of the three base formats, Factur-X, UBL or CII, is accepted by the approved platforms. Your platform and customer may prefer one; the invoice travels through an approved platform either way.

Is Factur-X a different standard from CII?

Factur-X contains a CII invoice inside a PDF/A-3. The data model is the same; Factur-X adds the readable PDF.

Are UBL and CII interchangeable?

For the content, yes, both express the EN 16931 data model. They are different XML structures, so software must support the one you send.

Sources

Updated 5 November 2026

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