Factur-X, UBL, CII: which e-invoice format to choose in 2026?
Factur-X, UBL, CII: the three structured formats authorised for electronic invoicing 2026. Differences, benefits and which to choose for your profile, La Homline comparison.
Why a “structured” format?
Today a PDF invoice sent by e-mail is readable by a human but not by software: to record it in accounting, someone has to re-key it. The reform ends this by mandating structured formats — invoices whose data (amount, VAT, business ID, due date, etc.) is encoded to be read automatically by machines.
Three formats are authorised by the French tax authorities: Factur-X, UBL and CII. All comply with the European standard EN 16931. Good news: in practice, your accredited platform handles the conversion — but understanding the differences helps you pick the right tool. For the general framework, see our complete 2026 guide.
Factur-X: the hybrid format
Factur-X is a hybrid format: a standard PDF file (human-readable) with structured XML data embedded inside (machine-readable). You see a normal invoice; the software reads the hidden data.
The most accessible for small structures: you keep a “visual” PDF, ideal for the transition. Born from Franco-German cooperation, it is widely adopted in France.
Small businesses, SMEs, craftspeople, independent professionals — anyone who wants a readable, reassuring format without upending their habits.
UBL: the international standard
UBL (Universal Business Language) is a 100% XML format, an international standard widely used in European exchanges and already used by Chorus Pro for public procurement.
Interoperable across Europe, robust, well documented. Ideal if you invoice internationally or work with the public sector.
Companies with European flows, software vendors, structures already familiar with Chorus Pro.
CII: the format of large groups
CII (Cross Industry Invoice, UN/CEFACT standard) is a technical XML format, mainly used by large groups and ERPs for high-volume, heavily automated exchanges.
Very comprehensive, built for industrial automation and complex ERP integrations.
Large companies, mid-caps, organisations with an ERP and high invoice volumes.
The comparison
| Format | Type | Human-readable | Main target |
|---|---|---|---|
| Factur-X | Hybrid PDF + XML | Yes ✅ | Small business / SME |
| UBL | XML | No | European / public flows |
| CII | XML | No | Large groups / ERP |
All three formats are compliant and accepted. A serious accredited platform handles all three: you don’t have to impose yours on your partners, conversion is automatic.
Which one to choose for your profile
- You are a small business, craftsperson or freelancer: Factur-X, no hesitation. You keep a familiar invoice look.
- You invoice across Europe or the public sector: UBL gives you the widest interoperability.
- You have an ERP and high volumes: CII (or UBL) depending on what your system handles.
In reality, the choice of format follows mainly from the choice of your platform and your software. That’s why we recommend choosing the right accredited platform first. Need clarity? La Homline audits your flows and guides you — discover our support.
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