Universal Business Language (UBL) in France: Standards, Adoption, and Benefits

France is moving toward mandatory e-invoicing, and UBL (Universal Business Language) is one of the approved standard formats ensuring invoices are structured, machine-readable, legally compliant, and smoothly exchanged across businesses, PDPs, and tax authorities.

Key Takeaways

• UBL is one of three officially authorized formats (alongside CII and Factur-X) under France’s 2026 e-invoicing reform.
• DGFiP released version 3.0 of external specifications, setting stricter technical rules for data exchange and directory integration.
• UBL aligns with EN 16931 and European interoperability standards, supporting cross-border invoicing and ERP automation.
• UBL ensures precise tracking of supplier, buyer, tax, and transaction data for the Public Invoicing Portal (PPF).
• Implementation requires correct UBL version, mapping of invoice data to XML tags, PDP compatibility, and validation/testing.

What is UBL and Why is it Important for E-invoicing?

UBL is an international standard format for structuring digital invoices and other business documents. Instead of every company or software system designing its own way of “writing” an invoice, UBL provides a common language. This makes sure that invoices sent by a supplier can be understood in the exact same way by the buyer, by the partner platforms (PDPs), and by the French Public Invoicing Portal (PPF).

Key UBL Standards and Specifications

The French tax reform does not leave the choice of format entirely open. From 2026, every electronic invoice exchanged in the private sector must fit one of three authorized formats.

1. UBL (Universal Business Language) - a fully structured XML format
2. CII (Cross Industry Invoice) - another structured XML-based EDI format
3. Factur-X - a hybrid format (PDF + XML)

Among these, UBL stands out as one of the primary structured formats. It is not new. It is an international standard developed by OASIS and widely adopted in Europe for e-invoicing.

It has the following features:

• Every invoice has mandatory fields like supplier, buyer, invoice number, line items, VAT details, totals, payment terms, amongst other non-mandatory ones.
• UBL is recognised across European markets, which makes cross-border invoicing smoother.
• Because the format is structured, companies can integrate invoices directly into their ERP or accounting systems.
• Transaction and payment data flow directly into the directory and data concentrator, ensuring tax authorities have accurate, real-time insights.

How to Implement UBL in Your Business in France?

Making UBL work in your business means more than just knowing what UBL is. It requires planning, correct technical setup, compliance with DGFiP, and choosing the right workflows. Below are the steps and a sample to help you get started.

Understand Regulatory Requirements

As of the French reform, invoices in the private sector (starting September 1, 2026) must use one of the three authorised formats: UBL, CII, or Factur-X. So, make sure that your UBL version and profile comply with EN 16931 (the European semantic standard) and meet DGFiP’s external specifications (version 3.0 of PPF). Also, check what your PDP or dematerialisation operator expects (schema, mandatory fields, optional fields, etc.).

Decide UBL Version / Profile

Use a recent version such as UBL 2.1 or UBL 2.2, with a profile that matches France’s requirement (often aligned with Peppol BIS Billing 3.0 or other European interpretations) Peppol Documentation. 

Map Your Invoice Data to UBL Structure

Note all the invoice fields you currently use (supplier info, buyer info, invoice number, date, line items, taxes, payment terms, total, etc.) and map those to UBL tags/elements. Some fields may be optional or conditional; make sure that the mandatory ones are present.

Generate UBL XML Invoices

Use existing tools, libraries, or frameworks. For example, XML builders, UBL-support classes in Java/.NET/Python, or accounting/ERP software that supports exporting to UBL. Also validate your XML using a UBL XSD schema and/or a profile schema (for France / EN 16931 / Peppol) to catch missing or incorrect fields.

Choose PDP / Dematerialization Operator

In France, you might send the UBL invoice via a PDP (Plateforme de Dématérialisation Partenaire). Ensure the PDP accepts your UBL version/profile. Sometimes you may send UBL via the PDP or have PDP convert/validate.

Testing and Feedback

Run sample invoices first. Validate them with PDP or test systems. Check for validation errors (missing mandatory tags, invalid values, etc.) and accordingly make corrections to ensure the invoices are accepted.

Deploy and Maintain

Once everything works, integrate into your daily billing workflow (ERP, invoicing software). Document the process and train the staff accordingly. Monitor regulatory changes (DGFiP is updating specs; version 3.0 now, then more from 2027).

Ensure version control and schema updates are handled (i.e. schema changes, new mandatory fields) so your invoices remain valid.

Universal Business Language France example (UBL 2.1 Invoice example)

Below is a simplified explanation of how UBL 2.1 is used in France 

In a French UBL invoice, two things matter most:
 1. Identifying the seller and buyer, and
 2. Allowing tax authorities and PDPs (Partner Dematerialisation Platforms) to process the invoice automatically.

This works through identifiers such as VAT numbers, SIREN or SIRET codes. These are not written casually. They are placed inside structured fields dedicated to company identification. This allows systems like Chorus Pro or a PDP to instantly validate who issued the invoice, confirm VAT status, and route the document correctly.

Schemas serve as a structured “map” for the invoice. The EN 16931 data model ensures that essential information such as the invoice date, totals, tax category, and buyer details are always stored in the same format. This consistency allows machines to parse invoices without scanning or manual review. France typically uses EN 16931-based formats including UBL 2.1, CII, and Factur X.

Put simply, identifiers answer “who” and schemas answer “how.”  Together, they allow invoices in France to be traced, verified, archived, and exchanged reliably across platforms and tax authorities without human intervention.

Conclusion

France’s electronic invoicing reform is building a single digital ecosystem where invoices, payments, and transaction data all move in sync. The public sector has already made the switch, and from September 1, 2026, the private sector will begin its transition. Among the three authorized formats of e-invoices, UBL takes center stage because of its structured, standardized nature. It is important to know about this as it ensures that invoices reach the French tax authorities in the right way, through PDPs and the Public Invoicing Portal.

The shift may feel technical at first, but in practice it is a step toward automation, transparency, efficiency, and the new legal compliances.