E-invoicing in France: Factur-X, mandatory from 2026, required fields
France makes structured B2B e-invoicing mandatory from 1 September 2026. From that date every company must be able to receive e-invoices, and large and mid-sized companies must issue them too. The usual format is Factur-X, and invoices travel through an approved platform (PA), no longer through the state portal.
Deadline 1 Sept 2026: everyone must receive, large and mid-sized firms must issue. Small and micro firms issue from 1 Sept 2027. Format: Factur-X (PDF plus CII XML), or UBL or CII. Transmission runs through a PA, because the PPF stopped operating a platform in October 2024. Vera produces the Factur-X file; transmission through a PA is a separate step.
Is e-invoicing mandatory in France?
Yes, phased by company size. The reform sits in Article 26 of the 2024 Finance Act and is run by the DGFiP (Direction générale des Finances publiques). The key point: the obligation to receive hits every company at the first deadline, while the obligation to issue arrives in two stages.
| Date | Obligation | Who |
|---|---|---|
| 1 Sep 2026 | Receive | All companies |
| 1 Sep 2026 | Issue | Large and mid-sized companies (ETI) |
| 1 Sep 2027 | Issue | Small (PME) and micro companies |
Which format applies?
France accepts the three EN 16931 syntaxes: Factur-X, UBL and CII. Factur-X is the most common profile. It is a hybrid of a human-readable PDF and an embedded CII XML, so people can read the invoice while receiving systems process the data automatically.
- Factur-X: PDF/A-3 with embedded CII XML. Same technical basis as Germany's ZUGFeRD.
- UBL and CII: plain XML formats without a PDF layer, also accepted.
- EN 16931: the European norm all three build on. The French profile is a CIUS of that norm.
PPF, PA and e-reporting
The architecture changed in late 2024. Originally the state portal (PPF, Portail Public de Facturation) was meant to send and receive invoices itself. On 15 October 2024 the DGFiP decided the PPF would not take that role. It now runs only the recipient directory and collects tax data.
Sending, receiving and reporting run through an approved private platform. It was called PDP (Plateforme de Dématérialisation Partenaire) until July 2025 and PA (Plateforme Agréée) since then. The role is the same.
Separate from e-invoicing there is e-reporting: for B2C sales and cross-border transactions you report transaction data to the administration even when no structured B2B invoice exists.
Required fields for France
Beyond the EN 16931 mandatory fields, the French profile cares about party identification via SIREN/SIRET and the buyer's VAT number.
| Field | Required | Note |
|---|---|---|
| SIRET / SIREN (seller) | Yes | Routing via the PPF directory. Scheme ID 0009 on the EndpointID. |
| Buyer VAT number (TVA) | Yes | French TVA number of the recipient, valid on the invoice date. |
| Buyer SIREN | Recommended | Unambiguous identification of a B2B recipient. |
| Factur-X profile | Yes | At least the EN 16931 profile, not only MINIMUM or BASIC WL. |
Common mistakes
- Sending a plain PDF: without embedded XML it is not an e-invoice under the mandate.
- Missing or wrong SIRET: without the correct identifier the directory cannot find the recipient.
- No PA connected: the file is valid but nobody transmits it. Generation and sending are two steps.
- Buyer TVA not checked: a VAT number invalid on the invoice date causes intra-EU tax-liability problems.
FAQ
When does e-invoicing become mandatory in France?
From 1 September 2026 every company must be able to receive e-invoices, and large and mid-sized companies must issue them. Small and micro companies must issue from 1 September 2027.
Which format does France use?
The EN 16931 formats Factur-X (a hybrid of PDF and CII XML), UBL and CII are accepted. Factur-X is the most widely used profile in France.
What is the difference between the PPF and a PA?
Since October 2024 the PPF runs only the recipient directory and the tax data hub. Sending, receiving and reporting go through an approved private platform, the PA (called PDP until July 2025).
Is a plain PDF still enough in France?
No. From the relevant deadline the invoice must be structured and travel through a PA. A plain PDF without structured data does not meet the obligation.
Does Vera transmit my invoice to the French administration?
No. Vera produces the Factur-X file to EN 16931 and validates it before download. Transmission through a PA is a separate service you need in addition.
Factur-X for France from the browser
Vera produces the Factur-X file to EN 16931, with SIRET and buyer TVA, validated before download. You connect your PA for transmission afterwards.
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