What is the EN 16931 Electronic Invoicing Standard in France?

The EN 16931 standard is a European electronic invoicing model ensuring harmonized, legally compliant, and machine-readable invoices across the EU. In France, EN 16931 compliance is both mandatory and regulatory, underpinning B2G and B2B invoicing, tax integration, and digital economy goals.

Key Takeaways

• EN 16931 defines a structured, semantic data model for e-invoicing across Europe.
• In France, EN 16931 compliance is mandatory for B2G and soon B2B invoicing.
• The standard supports UBL, CII, and Factur-X; France strongly promotes Factur-X.
• From 2026, all French businesses must adopt EN 16931 compliance rules.
• EN 16931 enhances automation, reduces fraud risk, and integrates with tax reporting.
• France aligns its e-invoicing ecosystem with EU-wide interoperability through the EN 16931 standard.

What is EN 16931 for France?

The EN 16931 e-invoicing standard has been created by the European Committee of Standardization (CEN) with the aim of developing a reference model on e-invoices that is common among the EU. It is also designed to create uniformity in the way invoice information is represented and sent to allow systems across countries to handle invoices without human intervention.

In France, EN 16931 has been adopted as the cornerstone of both B2G (business-to-government) and B2B (business-to-business) e-invoicing. This standard defines the key information on invoices that is needed as fiscal, legal and business information and this includes:

Details of the supplier and buyer identification.

• Tax and VAT information
• Description and pricing of items in invoices.
• Terms and conditions of payment.
• Break downs, totals and currency.

How EN 16931 Applies in France

France has been gradual in its adoption of the EN 16931 compliance in its e-invoicing environment. Government has required that every invoice that is to be issued to the public sector must be in compliance with Factur-X or other EN 16931-approved formats via Chorus Pro platform.

Since 2026, the requirement will apply to any French company, big or small, and it will be of utmost importance to ensure that companies can adjust their systems to the rules under EN 16931. This shift ensures:

• Public Procurement (B2G): The suppliers sending invoices to government entities are under the obligation to use the format in compliance with EN 16931. Non-compliant invoices are rejected by the Chorus Pro portal.
• Private Sector (B2B): Businesses will be mandated to trade the invoices, which are based on the EN 16931 standard, and guarantee the integrity of the data and its auditability.
• Tax and Reporting Integration: The French tax authority leverages the EN 16931 model to automate VAT checks, detect fraud, and streamline reporting.

Standard Formats Used in France

The EN 16931 standard supports multiple structured invoice formats, ensuring flexibility while maintaining compliance. France recognizes UBL, CII, and its national Factur-X format.

The most prominent of these is Factur-X in France. Being the official CIUS (Core Invoice Usage Specification) of EN 16931, it offers a hybrid model that enables invoices to be made available to both manual and automated systems. This combination strategy will minimize resistance to the adoption but will make a clear line of compliance.

Comparing E-Invoicing Standards: EN 16931

Although EN 16931 is the European reference, other invoicing standards also exist and are often compared. In France, the most relevant comparisons are with Factur-X (its national CIUS) and Peppol BIS Billing 3.0.

Conclusion

EN 16931 electronic invoicing standard is at the center of digital transformation of invoicing and taxation in France. It offers a harmonized semantic data model and supports invoices by using standards such as UBL, CII and Factur-X, which allows invoices to be legally binding, compliant and cross-border interoperable.

In France, EN 16931 is more than a technical guideline; it is a regulatory backbone that supports B2G and B2B invoicing, combats tax fraud, and enhances efficiency in financial operations. With the requirement to cover all businesses, the implementation of systems that meet EN 16931 requirements will become necessary in order to keep up with the changing digital economy in France.