Convert a PDF invoice to Factur-X in 2026: method, tools, pitfalls

Converting a PDF invoice to Factur-X means extracting the invoice data (seller, buyer, lines, VAT rates, totals), writing it into an XML file in the CII format at the EN 16931 profile, then embedding that XML in a PDF/A-3 together with its metadata. A PDF on its own, however well laid out, is not an electronic invoice under the French reform: the embedded XML is what makes it readable by the Plateformes Agréées (PA, the accredited platforms). You can do the conversion online with our Factur-X converter, then check the resulting file with the invoice checker.

What a Factur-X file really is

Factur-X is a hybrid Franco-German format: a PDF/A-3 that anyone can open and read, inside which is embedded an XML file named factur-x.xml, structured according to the CII standard (Cross Industry Invoice). The human reader sees the usual invoice; the recipient's software reads the XML and books the invoice without re-keying.

The XML exists in several profiles, from the lightest to the most complete: MINIMUM, BASIC WL, BASIC, EN 16931 and EXTENDED. For e-invoicing between French businesses, the EN 16931 profile is the one that carries the full set of data expected by the platforms. The two other formats accepted by the reform, UBL and CII on its own, are explained in Factur-X, UBL, CII: what is the difference. Our dedicated page on the Factur-X format details the content of the XML.

Why convert a PDF invoice in 2026

Since 1 September 2026, every business established in France and subject to VAT must be able to receive electronic invoices. The obligation to issue already applies to large companies and mid-sized companies, and extends to SMEs, very small businesses and micro-enterprises on 1 September 2027. Between those two dates, converting a PDF answers four concrete situations:

• a large customer, already under the issuing obligation, asks you for invoices it can book without re-keying;
• you want to test your invoicing chain before your own deadline, with real invoices;
• you need to archive past invoices in a structured format your accountant can use;
• you have an invoice produced by an old tool, a spreadsheet or a word processor, and you want to make it readable by a platform.

One important point: converting a PDF to Factur-X is not the same as transmitting it. After your mandatory issuing date, an invoice to a French business customer must go through a Plateforme Agréée, directly or via a Solution Compatible (SC, a compliant software connected to a platform). A Factur-X sent as an email attachment will be a good file, but not an electronic invoice transmitted within the meaning of the law. Our article PDF invoice by email: still legal in 2027? explains where the line is.

The method in five steps

Step 1: check the original invoice

Before any conversion, reread the invoice. The XML will fix nothing: it will reproduce the mistakes. Check the number, the issue date, your SIREN (the French company identifier), the customer's SIREN if it is subject to VAT, the delivery address if it differs from the billing address, the category of the transaction (supply of goods, supply of services, or both) and the VAT mentions. An invoice that lacked these mentions as a PDF will not gain them as Factur-X. The full list is in the mandatory mentions on an invoice in 2026.

Step 2: extract the data

Two routes. Manual re-keying, reliable on a simple three-line invoice, impractical beyond that. Or automatic recognition (OCR), which reads the PDF and proposes the fields. OCR reads amounts and dates well, and goes wrong mostly on decimals (a comma taken for a point), multi-rate lines and discounts. Whichever route you take, every field must be reread before generation.

Step 3: choose the EN 16931 profile

The MINIMUM profile contains only totals and identifiers: it is not enough for an invoice between businesses in France. Choose EN 16931. Among other things it requires the invoice lines, the VAT breakdown by rate, the identifiers of both parties and the dates. If your converter does not offer this profile, it will not serve you for the reform.

Step 4: generate the XML and embed it in a PDF/A-3

The converter produces the factur-x.xml file and places it inside the PDF as an attachment, with a relationship of type Alternative or Source, then writes the XMP metadata declaring the profile used. The PDF itself must be at the PDF/A-3 level: embedded fonts, no dynamic elements, declared colour profile. This is the step a generic PDF tool cannot do: you need a converter built for Factur-X.

Step 5: validate the result

A Factur-X file is checked at two levels. The PDF must pass PDF/A-3 validation. The XML must pass the EN 16931 rules (the schematron), which check arithmetic consistency, the presence of mandatory fields and the validity of codes. The CashFacture invoice checker runs these checks and tells you exactly which rule fails. Never consider a conversion finished before this step: a platform that receives an inconsistent XML rejects it, and you are the one who receives the rejection.

The tools available

Three families answer different needs.

The online converter. You upload the PDF, the tool extracts the data, you reread, you download the Factur-X. This is the right answer for a low volume or a one-off conversion. The CashFacture Factur-X converter follows exactly the five steps above, with a review of the fields before generation and validation at the end.

Invoicing software. If you issue more than a few invoices a month, conversion becomes a pointless detour: software designed for the reform produces the invoice directly as Factur-X EN 16931 and transmits it through a Plateforme Agréée. That is what CashFacture does for every invoice, whether entered at the office or on a building site.

Developer libraries. Open-source components exist in Python and Java to embed an XML in a PDF/A-3. They require you to build the compliant XML yourself, which is the hard part. They suit a technical team connecting an existing system, not a tradesperson.

The pitfalls that make a conversion fail

Renumbering the invoice. An invoice already issued keeps its number and its date. Converting is not reissuing: if your tool creates a new invoice with a new number, you have just doubled a sale in your books and in your VAT.

A PDF that is not PDF/A-3. The PDF produced by a word processor or a spreadsheet is not PDF/A-3. Slipping an XML into it gives a file the validators refuse. The converter must rebuild the PDF at the right level.

Totals that do not add up. The XML requires the sum of the lines, the breakdown by VAT rate and the total including VAT to be consistent to the cent. Rounding on an invoice with several rates is the first cause of rejection. Check that the XML reflects the PDF exactly, line by line.

Missing mentions. The customer's SIREN, the delivery address, the category of transaction: three pieces of data that pre-reform PDFs almost never carried. They must be added, not guessed.

Reverse charge coded wrongly. In construction, a subcontracting invoice carries the reverse-charge mention and a specific VAT code in the XML. A converter that applies 20 % by default produces a false invoice. The mechanism is detailed on the e-invoicing for construction page.

Your suppliers' invoices. You do not have to convert the invoices you receive: it is up to the issuer to produce them in the right format. Since 1 September 2026, a French VAT-registered supplier who still sends you a PDF by email is exposing themselves; what to do is explained in invoice received as a PDF after 1 September 2026.

Convert, or issue directly in Factur-X?

Conversion is a good transitional solution, for a few invoices or to catch up on a backlog. As soon as you invoice regularly, the calculation changes: every conversion requires a review, and the invoice still has to be transmitted through a platform. Software that issues directly in Factur-X removes the detour. It knows your SIREN, your customers' SIREN, your rates, your transaction category, and sends the invoice to your Plateforme Agréée in the same action. For a freelancer, the liberal professions page shows what that looks like day to day.