Factur-X, UBL and CII: what is the difference?
The three formats accepted for e-invoicing in France carry the same data. What sets them apart is their form — and therefore the tools that produce them.
Published 26 September 2026 · reviewed 26 September 2026
In short:UBL and CII are two XML syntaxes for the same invoice information; Factur-X is a readable PDF that embeds a CII XML. All three follow the semantic model of the European standard EN 16931 and are part of the base set of formats approved platforms must accept.
One data model, three ways of writing it
EN 16931 defines what an invoice contains: numbered business terms (BT-1 the invoice number, BT-112 the total with VAT…) grouped into blocks (BG-…). UBL and CII are two ways of writing them in XML, and the standard provides the mapping for each. That is why the same business rules (BR-…) apply whatever the format.
Side by side
| UBL | CII | Factur-X | |
|---|---|---|---|
| What it is | XML (OASIS UBL 2.1, ISO/IEC 19845) | XML (UN/CEFACT Cross Industry Invoice) | PDF/A-3 with an embedded CII XML |
| Human-readable | Not without a tool | Not without a tool | Yes — it is a PDF |
| Where you meet it | Peppol network, European public procurement | System-to-system exchange, France and Germany | SMEs and invoicing software, France and Germany (ZUGFeRD) |
| Reference version | UBL 2.1 | D16B in the standard; D22B in the French specifications | Factur-X 1.09.2 |
How to choose
- You mostly invoice French SMEs whose people still read invoices: Factur-X keeps a familiar PDF while carrying the structured data.
- You trade internationally or with European public buyers: UBL is the most widespread format on Peppol.
- You connect systems and nobody reads the PDF: UBL or CII, whichever your software and approved platform support.
Either way, your approved platform carries the invoice: check which formats and profiles it accepts before choosing. The timeline and the platforms' role are explained in our 2026–2027 timeline guide.
Mind the profile
For Factur-X the format is not enough: the profile matters. MINIMUM and BASIC WL carry only header and footer data; EN 16931 and EXTENDED carry a complete invoice. See the Factur-X profiles and how to validate a Factur-X before sending it.
Read and check each format
- Factur-X viewer — extract and read the embedded XML;
- CII viewer and UBL viewer;
- France validator — all three formats with the EN 16931 and BR-FR rules.
Note that the standard itself is moving — EN 16931-1:2026 has replaced EN 16931-1:2017, with a migration period.
Sources
- Spécifications externes de la facturation électronique (v3.2, 30 avril 2026) — DGFiP — impots.gouv.fr
- Obtaining a copy of the European standard on eInvoicing — European Commission — Digital Building Blocks
- Factur-X — FNFE-MPE
Frequently asked questions
Is Factur-X “more compliant” than UBL or CII?
No. The three base formats are equally accepted for the French reform, and all three express the same EN 16931 data model. The choice depends on your software, your customers and your approved platform.
Can I convert UBL into Factur-X?
Yes, since both carry the same EN 16931 data: generate the corresponding CII XML and embed it in a PDF/A-3. A conversion can lose information outside the standard, though: always revalidate the result.
Related
- Factur-X The hybrid PDF/A-3 invoice format used in France and Germany.
- UN/CEFACT CII How a Cross Industry Invoice is structured, and what D22B means.
- UBL 2.1 How a UBL 2.1 invoice document is structured.
- EN 16931 The European semantic model behind UBL and CII e-invoices.
- Validating a Factur-X invoice The checks that catch a broken Factur-X before your customer does.