Factur-X, UBL, PDP, e-reporting: the e-invoicing glossary
E-invoicing glossary: Factur-X, UBL, CII, EN 16931, PDP, PPF, Chorus Pro, e-reporting, PDF/A-3 — every term defined plainly.
Em resumo
- •Factur-X and UBL are two competing structured invoice formats. Factur-X is hybrid (PDF + XML), UBL is pure XML.
- •EN 16931 is not a format: it is the European semantic standard formats must comply with.
- •PDP = the accredited private platform carrying your invoices. PPF = the public directory routing them. Not the same thing.
- •Chorus Pro only concerns invoicing the public sector. It is not the private B2B scheme.
- •E-invoicing = invoices between businesses. E-reporting = transmitting data on your consumer sales.
Why this glossary
The e-invoicing reform has produced an acronym soup in which almost everyone confuses at least two terms. That confusion is expensive: it makes people buy useless tools, or wait when they should act.
Each term below fits in one sentence, followed by what it does not mean.
Formats
Factur-X
What it is: a hybrid invoice format — a single PDF holding both the readable invoice and the same data as XML attached inside.
What it isn't: not software, not a platform, not a certification. It's a file format.
ZUGFeRD
What it is: the German name of the same format. Since version 2.0, ZUGFeRD and Factur-X are technically identical.
What it isn't: a competing format. It's the same one with another label.
UBL
What it is: *Universal Business Language*, a pure XML invoice format, widespread internationally and across the Peppol network.
What it isn't: human-readable without a tool. That's the main difference from Factur-X.
CII
What it is: *Cross Industry Invoice*, the XML syntax defined by UN/CEFACT. It is the XML that Factur-X embeds in its PDF.
What it isn't: a competitor to Factur-X — it's its content.
PDF/A-3
What it is: a standardised PDF variant designed for long-term archiving that allows embedded attachments. It is the envelope of a Factur-X file.
What it isn't: an invoice format. It's a document format.
The standard
EN 16931
What it is: the European standard defining the semantic model of an electronic invoice — which information it must carry and which calculation rules it must satisfy.
What it isn't: a file format. EN 16931 says *what* to put in the invoice; Factur-X and UBL say *how* to write it. It is also the name of the richest Factur-X profile, which adds to the confusion.
Profile
What it is: how rich a Factur-X file is — MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED, from lightest to fullest.
What it isn't: a marketing option. Too light a profile is not a complete tax invoice.
Players and transport
PDP — accredited partner platform
What it is: a private operator registered by the administration, authorised to issue, receive and transmit electronic invoices and extract their data for the tax authority.
What it isn't: your invoicing software, unless it has explicitly obtained that status. Generating the format and carrying the invoice are two distinct jobs.
PPF — public invoicing portal
What it is: the central public scheme, essentially a directory: it knows which platform to route an invoice to for a given company.
What it isn't: the pipe all your invoices go through. Its role was narrowed: transport runs through the accredited platforms.
Chorus Pro
What it is: the portal through which invoices addressed to the State and public bodies have travelled for years.
What it isn't: the B2B reform scheme. If you only invoice private companies, Chorus Pro does not concern you.
Peppol
What it is: an international network for exchanging business documents, widely used in Northern Europe, mostly built on UBL.
What it isn't: the French scheme.
The obligations
E-invoicing
What it is: the obligation to issue and receive structured invoices between businesses established in France, through a platform.
What it isn't: emailing a PDF. An ordinary PDF is not an electronic invoice under the reform.
E-reporting
What it is: transmitting to the administration the data of transactions outside e-invoicing — typically your consumer sales and some international operations.
What it isn't: sending invoices. Aggregated transaction data is transmitted, not the document.
Summary table
| Term | Category | In one line |
|---|---|---|
| Factur-X | Format | PDF + XML in a single file |
| ZUGFeRD | Format | The German name for Factur-X |
| UBL | Format | Pure XML invoice |
| CII | Syntax | The XML embedded in Factur-X |
| PDF/A-3 | Container | The archivable PDF carrying the attachment |
| EN 16931 | Standard | What the invoice must contain |
| PDP | Player | The accredited private platform that carries |
| PPF | Player | The public directory that routes |
| Chorus Pro | Portal | Public sector only |
| E-invoicing | Obligation | Structured B2B invoices |
| E-reporting | Obligation | B2C sales data |
What to remember
Three distinctions settle 90% of the misunderstandings:
Perguntas frequentes
What is the difference between Factur-X and UBL?+
Factur-X is hybrid: a human-readable PDF with XML attached inside. UBL is pure XML, unreadable without a tool. Both are valid structured formats; Factur-X suits exchanges between small businesses, UBL dominates internationally through the Peppol network.
Is EN 16931 an invoice format?+
No. EN 16931 is the European standard defining which information an invoice must carry and which calculation rules it must satisfy. Formats like Factur-X and UBL are different ways of writing an invoice compliant with that standard. Confusingly, EN 16931 is also the name of the richest Factur-X profile.
What is the difference between e-invoicing and e-reporting?+
E-invoicing covers invoices between businesses established in France: the document itself travels through a platform. E-reporting covers other transactions, notably consumer sales: transaction data is transmitted, not the invoice.
Is a digitally signed PDF an electronic invoice?+
No, not under the reform. An electronic signature guarantees authenticity but does not make the data machine-readable. A structured format is required: Factur-X, UBL or CII.
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