Factur-X MINIMUM profile

MINIMUM is the most stripped-down Factur-X profile, designed for accounting reconciliation rather than a full structured invoice.

Definition

The MINIMUM profile is one of the five data profiles of Factur-X, the hybrid invoice that combines a human-readable PDF with a structured XML file. It contains the least information: essentially the header data (seller and buyer identities, invoice number and date, total amounts, order references).

It does not include line-item detail and is therefore not compliant with the European standard EN 16931.

What it is for

• Enable automated accounting reconciliation from an invoice that remains essentially in PDF form.
• Provide a low-effort first step toward structured e-invoicing for the issuer.
• Carry net, VAT and gross totals plus the references useful for posting.

Good to know

Because it omits line items and many fields required by EN 16931, the MINIMUM profile is not always sufficient to satisfy a compliant e-invoicing obligation. Depending on the regulatory context, a richer profile (BASIC, EN 16931 or EXTENDED) may be required.