rulepassFactur-X and France's e-invoicing reform (2026–2027): what changes and how to prepare
Updated 2026-11-12
France is moving all invoices between businesses (B2B) to structured electronic invoices. This guide summarises the reform in plain language. It is not legal or tax advice: check the official information from the French tax administration at impots.gouv.fr and talk to your accountant.
The timeline
| From | What changes |
|---|---|
| 1 September 2026 | All businesses must be able to receive e-invoices. Large and mid-sized companies must also send them. |
| 1 September 2027 | SMEs, micro-businesses and sole traders must send e-invoices too. |
You can start sending e-invoices before your deadline.
How invoices are exchanged
Invoices go through approved platforms (plateformes agréées): private providers registered by the French tax administration. You choose one; it sends and receives your invoices and passes the required data to the administration. A PDF sent by email no longer counts as an e-invoice under the reform.
Which formats are allowed
Three formats are accepted, all following the European standard EN 16931:
- Factur-X: a normal-looking PDF with the structured invoice data (an XML file) embedded inside it. People can read it; software can process it.
- UBL: XML only. This is also the format used on the Peppol network.
- CII: XML only (the same data model that Factur-X embeds).
Factur-X is popular with small businesses because one file works for both people and software.
What makes a Factur-X file valid
- The PDF must follow the PDF/A-3 archiving standard (embedded fonts, colour profile, specific metadata).
- The embedded XML (
factur-x.xml) must pass the EN 16931 rules and the Factur-X profile rules. - The file must declare which Factur-X profile it uses. For a complete invoice this is the EN 16931 profile.
Getting ready
- Pick an approved platform before September 2026 so you can receive invoices.
- Check your invoice data: SIREN/SIRET, VAT number, addresses, and the date of delivery or service.
- Test your files: drop any Factur-X PDF into Check an invoice to validate the embedded data against the official EN 16931 rules, in your browser.
- Create Factur-X invoices with the invoice tool (Factur-X output is part of Pro): it produces a PDF/A-3 file with the EN 16931 data embedded.