Technical Requirements for e-Invoicing in France: Key Rules & Guidelines

France is mandating structured e-invoicing and e-reporting for domestic B2B transactions: approved XML/PDF-hybrid formats, routing only via certified platforms, and EN 16931 data standards, phased from September 1, 2026, to September 1, 2027, for taxable businesses.

Key Takeaways

• France’s e-invoicing system mandates structured formats such as UBL 2.1, UN/CEFACT CII, and the hybrid Factur-X, all compliant with EU standard EN 16931.
• Every e-invoice must include legally required fiscal and commercial fields, including full line-item details, transaction type, and VAT specifications.
• All invoices must be transmitted exclusively through certified e-invoicing platforms (Plateformes Agréées), which handle validation, routing, and data reporting.
• Businesses must submit e-reporting data for B2C and cross-border transactions, ensuring real-time visibility of VAT-relevant operations.
• Technical compliance follows AFNOR XP Z12-012/014 standards defining data structures and lifecycle messages.

What Are the Technical Requirements for E-Invoicing in France?

France’s e-invoicing mandate requires businesses to exchange invoices in a structured electronic format that enables automated processing and tax control. Key technical requirements include:

• Structured Data Formats: Invoices must be issued in an approved structured format, typically XML-based, instead of unstructured PDFs. Accepted formats are UBL 2.1, UN/CEFACT CII, and Factur-X. Factur-X is a hybrid format combining a PDF/A-3 visual invoice with embedded XML that follows the EN 16931 European standard. Other formats like Peppol BIS or EDIFACT may be supported through conversion, but the core required formats remain UBL, CII, and Factur-X. Invoices must be submitted as valid XML or as PDF/A-3 files with embedded compliant XML.
• Mandatory Data Fields: E-invoices must contain all legally required fiscal and commercial data. This includes supplier and customer identification, invoice number and date, total amounts, VAT breakdowns, and operation type (goods, services, or mixed). Line-item detail is mandatory and must include a description, quantity, unit price, and tax data. From January 2026, line-item breakdowns will be required on all invoices. Invoicing systems must be capable of generating this data accurately. Certified platforms validate invoice completeness and will reject those that are non-compliant.
• Exchange via Certified Platforms: Invoices must be exchanged through an accredited e-invoicing service provider, now referred to as a plateforme agréée (PA). A seller submits its invoice to its PA, which then transmits it to the buyer’s PA, or to the public portal for public sector clients. The national directory (annuaire) maintains a registry of all approved platforms and invoice addresses. Starting in September 2026, all domestic B2B invoices must be routed through these platforms. Sending invoices directly by email will no longer be accepted.
• Data Integrity and Security: Invoice data must remain accurate, untampered, and accessible during the transmission process. Platforms are responsible for maintaining data integrity and readability. Invoices must be both human-readable (PDF) and machine-readable (XML). Although digital signatures are not required, certified platforms are expected to verify and maintain data authenticity.
• Real-Time Reporting (E-Reporting): Businesses must report B2C transactions and cross-border sales data to the tax authority at regular intervals. This reporting may occur daily or monthly, depending on the business’s VAT regime. Certified platforms collect and forward these datasets using a government-defined schema. From September 2026, large VAT-registered businesses must report detailed B2C and export sales information. Platforms must support the transmission of both invoice data and transaction/payment status.

Technical Specifications of E-Invoicing in France

France’s e-invoicing framework is built on European standards, national norms, and official specifications to ensure interoperability, automation, and compliance.

Importance of Technical Rules for Electronic Invoicing in France

France’s e-invoicing mandate is designed to ensure standardization, reduce VAT fraud, and enable automated invoice processing. Technical rules define how invoices are structured, transmitted, and reported. These standards ensure interoperability between systems, improve compliance, and reduce manual errors.

• Ensures all invoices follow a common EU-based structure (EN 16931) for consistent processing
• Allows seamless communication between different invoice formats like UBL 2.1 and Factur-X
• Enables near real-time VAT data transmission for better fraud detection and audit control
• Eliminates paper invoice errors by requiring structured, validated digital invoices
• Reduces operational delays by automating invoice validation and transmission
• Helps businesses avoid fines through standardized, platform-verified compliance
• Lowers administrative burden by simplifying accounts receivable and payable processes
• Supports full transaction visibility through mandatory e-reporting
• Encourages system modernization and digitization of finance operations
• Reinforces legal compliance while enhancing process efficiency and accuracy

How to Prepare for Technical Compliance in France

Businesses should begin preparing well before the 2026–2027 deadlines. The transition to structured e-invoicing and e-reporting requires early planning, system readiness, and coordination with certified service providers.

1. Audit Invoicing Data and Systems: Start by reviewing your current invoicing data. Verify that all mandatory information is available, such as VAT identification numbers, invoice dates, totals, VAT rates, and detailed line items. Ensure your ERP or accounting system can generate invoices in UBL, CII, or Factur-X formats. If necessary, upgrade your software to support these formats.

2. Engage a Certified E-Invoicing Platform (PDP/PA): Every company must connect to an approved e-invoicing platform. Select a registered provider, complete onboarding, and integrate it with your financial systems. The platform will validate invoice data, ensure correct formatting, and handle transmission to buyers and authorities.

3. Test and Validate Invoices: Before going live, send test invoices to confirm that files are correctly structured, transmitted, and acknowledged. Use test environments offered by your provider to verify data validation and e-reporting flows.

4. Update Internal Processes: Adapt your billing and approval workflows to align with e-invoicing rules. Prevent the issue of invoices outside the certified platform. Train staff to complete mandatory data fields and maintain proper electronic archiving.

5. Use the Transition Period: Until 2027, unstructured invoices can still be uploaded to Chorus Pro, but this is temporary. Gradually move toward fully structured invoices in XML or Factur-X formats to ensure smooth compliance when the grace period ends.

6. Monitor Regulatory Updates: Regulations and technical standards evolve regularly. Track changes to AFNOR specifications, Factur-X versions, and platform accreditation rules. Keep your systems and processes updated to avoid non-compliance.

7. Prepare for E-Reporting: Determine which transactions require e-reporting, such as B2C sales and cross-border operations. Configure your systems to capture and transmit the necessary data fields automatically through your chosen platform.

Role of E-Invoicing Platforms (PDP/PA) in the System

Partner Dematerialization Platforms (PDPs), now called Plateformes Agréées (PAs), are certified private providers authorized by the French tax authority (DGFiP) to handle e-invoicing and e-reporting for businesses. They act as the official intermediaries between companies and the national e-invoicing system.

Key Responsibilities:

• Invoice Exchange and Conversion: PAs send, receive, and forward electronic invoices between suppliers and buyers. They can convert invoice formats (e.g., UBL, CII, Factur-X) as needed and route them through the official five-corner network, including Chorus Pro for public buyers.
• Data Integrity and Security: PAs ensure that all invoice data remains authentic, intact, and readable throughout transmission. They maintain secure handling and validation of data to prevent tampering or loss of information.
• Tax Data Extraction: Each platform extracts key tax data such as supplier and buyer VAT numbers, taxable amounts, and VAT rates. This data is automatically transmitted to the French tax administration for real-time VAT control.
• E-Reporting: PAs compile and send information on non-invoiced transactions, including B2C sales and export operations. They also provide updates on payment statuses for service invoices, ensuring compliance with France’s e-reporting obligations.
• Validation and Compliance: Before transmission, every invoice is checked for accuracy against AFNOR standards (XP Z12-012). Invalid or incomplete invoices are rejected to maintain data quality and regulatory compliance.
• Directory Management: Each PA is connected to the national directory (annuaire), where it registers client identification and e-invoice addresses. The directory allows all parties to locate recipients and ensures correct routing of invoices.

Conclusion

France’s e-invoicing reform will transform how businesses issue and report invoices. From 2026, all domestic B2B invoices must be generated in structured formats such as UBL 2.1, CII, or the hybrid Factur-X, all aligned with the EU standard EN 16931. 

Each invoice must include mandatory tax and business data and be transmitted through a certified Plateforme Agréée (PA), which validates, forwards, and reports information to the tax authority. In parallel, companies must submit e-reporting data for B2C and cross-border sales. To comply, organizations should update their invoicing systems, choose an approved platform, and test interoperability early. The technical framework, defined by AFNOR standards and updated Factur-X versions, requires coordinated preparation across finance and IT teams.