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Factur-X is based on the idea to embed XML representations of invoices in PDF/A-3 files. Cross Industry Invoice CII XML is used for this purpose in it's 1.00 version, aka 2016b, i.e. compliant with the European B2G e-invoicing standard EN16931.
Factur-X is one of the three eligible formats for french invoices (apart from that you can use pure CII, or UBL).
~5years ago Ken Sharp laid the foundation allowing to write ZUGFeRD 1, ZUGFeRD 2, Factur-X, Order-X and the upcoming Deliver-X (see https://bugs.ghostscript.com/show_bug.cgi?id=696472) using Ghostscript.
Currently no open source library is available for .net, konik only supports ZUGFeRD 1.0 (Factur-X 1.0=ZUGFeRD 2.0) and ZUGFeRD-csharp does not cover reading or writing to/from PDF at all.
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