A new type of file
The electronic invoice generated by ProAbono is not a plain PDF. It is a new-generation PDF file that embeds, in addition to the version displayed on screen, a set of structured XML metadata dedicated to electronic invoicing.
In practice, one single file contains two things:
- an invoice that is human-readable (the PDF you already know, with its layout);
- an invoice that is machine-readable (the XML data, processed automatically by an accounting software, a platform, or the tax authorities).
Electronic invoice formats
There are several standardized electronic invoice formats. The three main ones are:
- UBL (Universal Business Language) — a purely structured format (XML);
- CII (Cross Industry Invoice) — also a purely structured format (XML);
- Factur-X — a hybrid format that combines structured data and a human-readable document.
UBL and CII are “pure” data formats: without a dedicated viewing tool, they are not directly readable by a person. Factur-X, on the other hand, always keeps a document that anyone can view.
ProAbono’s choice: Factur-X
ProAbono chose Factur-X, a hybrid Franco-German format. It combines:
- an embedded XML data file, machine-readable;
- a PDF/A-3 file, human-readable.
It is the most accessible electronic invoice format for very small businesses and SMEs: the original invoice consists of both the PDF file as a whole and the structured data file that accompanies it. Nothing is lost, and the invoice remains viewable like a regular PDF.
Advantages of the Factur-X format
- It contains all the mandatory information required by the European standard EN 16931;
- It contains all the mandatory information required in France;
- It is readable by everyone: the invoice PDF displays all the data visibly, without any special tool;
- It has an equivalent in Germany, the ZUGFeRD format (version aligned with Factur-X 1.09 / ZUGFeRD 2.5), which facilitates Franco-German exchanges.
The profiles of the EN 16931 standard
The EN 16931 standard is divided into several implementation profiles (or subsets). These profiles help balance the mandatory common requirements with the specific needs of each industry. They are cumulative: each profile includes the fields of the previous one and adds more.
| Profile | Content |
|---|---|
| MINIMUM | Essential header data only, without invoice lines. |
| BASIC WL | Adds the most common header and footer data (discounts, charges), but still without lines. |
| BASIC | Builds on BASIC WL and adds line-level detail. The first profile compliant with the European standard. |
| EN 16931 (ProAbono’s choice) | Covers the entire European semantic core. The reference profile for B2B exchanges, in France and internationally. |
| EXTENDED | Broadens the scope with logistics, customs, or promotional data, for complex business cases. |
The profile chosen by ProAbono: EN 16931
ProAbono generates its invoices using the EN 16931 profile. This is the standard’s reference profile: it carries the entire European semantic core, it is the most widely accepted by platforms and by the tax authorities, and it ensures full interoperability with the other authorized formats. It is also the best trade-off between regulatory requirements, richness of data, and acceptance rate.
What this choice brings you
The technical model chosen by ProAbono pursues a twofold objective:
- Making it easy for you to comply. By issuing your invoices in the Factur-X format, EN 16931 profile, you have a document that already contains all the mandatory information (European standard and French regulations) and that is recognized by the entire electronic invoicing ecosystem.
- Keeping invoices readable for your customers. Because Factur-X remains a full-fledged PDF, your customers continue to receive an invoice they can open and read normally — which is not necessarily the case with purely structured formats such as UBL or CII, which require a dedicated tool to be viewed.
In short: a compliant invoice, automatically processable by machines, and yet one that remains a clear, readable document for everyone.