# France E-Invoicing 2026: Complete Factur-X Guide & Mandate Timeline - Date: 2026-01-19 - Reading time: 9 min read France e-invoicing mandate starts September 2026 for large companies. Complete guide to Factur-X format, compliance requirements, company size thresholds ## Article overview This article explains France E-Invoicing 2026: Complete Factur-X Guide & Mandate Timeline as a practical reference for European e-invoicing. It defines the topic in plain language, places it in the compliance context, and connects the explanation to invoice formats such as XRechnung, ZUGFeRD/Factur-X, UBL, and CII. Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review. ## France E-Invoicing Mandate: What You Need to Know France is implementing mandatory B2B e-invoicing starting **September 1, 2026** for large and medium-sized companies. This guide explains the Factur-X format, the compliance timeline, and the preparation work invoice teams should start before rollout. Key Dates **September 1, 2026:** Large & mid-size companies must send and receive e-invoices; all businesses must receive **September 1, 2027:** SMEs must also send e-invoices ### Timeline Overview France's e-invoicing mandate follows a phased approach based on company size: Date Requirement September 1, 2026 Large & medium-sized businesses: must issue AND receive e-invoices Small businesses: must be able to RECEIVE e-invoices September 1, 2027 All businesses including SMEs must issue e-invoices January 1, 2027 Penalties regime becomes enforceable ### Company Size Definitions Your obligations depend on your company's classification: Category Employees Revenue Balance Sheet **Large Enterprise** > 5,000 > €1.5 billion > €2 billion **Mid-Sized** 250 - 5,000 €50M - €1.5B €43M - €2B **Small/SME** < 250 < €50 million < €43 million ### What is Factur-X? **Factur-X** is a Franco-German hybrid e-invoice format that combines a human-readable PDF with machine-readable XML data. It's essentially the French name for the same technical standard as **ZUGFeRD** in Germany. Key characteristics: - **Hybrid format** - PDF/A-3 with embedded XML - **EN 16931 compliant** - Meets European standards - **Human and machine readable** - Works for both manual and automated processing - **Multiple profiles** - From basic to extended data ### Factur-X Profiles Factur-X offers five profiles with increasing levels of data detail: Profile Data Level Use Case **Minimum** Basic identifiers only Archiving, basic routing **Basic WL** Header data Simple automated processing **Basic** Header + basic lines Standard B2B invoicing **EN 16931** Full European standard Cross-border, public sector **Extended** Maximum detail Complex supply chains For French compliance, the **EN 16931** profile is typically required for B2B transactions. ### Accepted Formats France accepts three e-invoice formats, all compliant with EN 16931: - **Factur-X** - Hybrid PDF+XML (recommended) - **UBL 2.1** - Pure XML format - **UN/CEFACT CII** - Cross Industry Invoice XML **Important:** Traditional PDF invoices will no longer be valid for B2B transactions. You must use structured electronic formats. ### Platform Requirements France uses accredited service providers called **Plateformes de Dématérialisation Partenaires (PDP)**, now renamed **Plateformes Agréées (PA)**: - You must use an accredited PA to send and receive e-invoices - The government portal (PPF) will maintain the central directory but won't process invoices - The system uses a **5-corner model** with the tax authority receiving data ### E-Reporting Requirements Beyond e-invoicing, France requires **e-reporting** for transactions not covered by the e-invoice mandate: - **B2C transactions** - Must be reported to tax authorities - **Cross-border transactions** - Require e-reporting - **Same timeline** as e-invoicing mandate ### Scope: What's Covered **Included:** - All domestic B2B transactions between French VAT-registered businesses - Sales of goods and services **Excluded:** - B2C transactions (but subject to e-reporting) - Cross-border transactions (but subject to e-reporting) - Certain exempt sectors ### How to Prepare - **Determine your category** - Large, mid-size, or SME based on employees/revenue - **Choose an accredited platform (PA)** - Research and select a provider - **Update your systems** - Ensure you can generate Factur-X, UBL, or CII - **Train your team** - Understand the new workflows - **Test your connection** - Validate invoices before the deadline ### Factur-X vs ZUGFeRD Factur-X and ZUGFeRD are technically identical - they're the same standard with different names: - **Factur-X** - The French branding - **ZUGFeRD** - The German branding - Both use the same XML schema and profiles - A ZUGFeRD invoice is valid as Factur-X and vice versa ### How the Service Can Help **Invoice-Converter.com** supports converting your PDF invoices to Factur-X format: - Convert PDF invoices to Factur-X (EN 16931 profile) - Generate compliant hybrid PDF+XML files - Validate against French requirements - Same technology as ZUGFeRD conversion [Try converting PDF to ZUGFeRD/Factur-X →](/en/pdf-to-zugferd) ## How to use this guide Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review.