# France E-Invoicing 2026: Factur-X Guide and Mandate Timeline - Date: 2026-01-19 - Reading time: 9 min read France's e-invoicing reform starts in September 2026. A practical guide to Factur-X, approved platforms, company-size deadlines, e-reporting, and ## Article overview This article explains France E-Invoicing 2026: Factur-X Guide and 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. ## France E-Invoicing Mandate: What You Need to Know France is phasing in mandatory B2B e-invoicing from **September 1, 2026**. All VAT-registered businesses must be able to receive electronic invoices by then; large enterprises and mid-sized companies must also issue them. This guide explains Factur-X, the deadlines, and the practical preparation work for invoice teams. Key Dates **September 1, 2026:** All businesses must be ready to receive e-invoices; large enterprises and mid-sized companies must also issue them and begin transaction e-reporting **September 1, 2027:** SMEs and micro-enterprises must issue e-invoices; payment-data e-reporting also expands ### Timeline Overview France's e-invoicing mandate follows a phased approach based on company size: Date Requirement September 1, 2026 Large enterprises and mid-sized companies: must issue and receive e-invoices All businesses: must be able to receive e-invoices September 1, 2027 SMEs and micro-enterprises: must issue e-invoices and follow the applicable e-reporting rules ### Company Size Definitions Your obligations depend on your company's classification: Category Employees Revenue Balance Sheet **Large Enterprise** ≥ 5,000, or statutory financial thresholds > €1.5 billion* > €2 billion* **Mid-Sized** 250 to 4,999 Below €1.5 billion* Below €2 billion* **Small/SME** Fewer than 250 Below €50 million* Below €43 million* *French legal definitions use combinations of headcount, revenue, and balance-sheet thresholds. Check the official guidance for your situation. ### 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:** A PDF sent by email alone is not an electronic invoice under the reform. B2B invoices must use a structured format (or a hybrid format with structured data) and pass through the required platform. ### 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 - **Phased timeline:** transaction e-reporting starts with the 2026 cohort; payment-data reporting follows the applicable 2027 rules ### 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. ## FAQ ### When does France's e-invoicing mandate start? All VAT-registered businesses must be able to receive e-invoices from September 1, 2026. Large enterprises and mid-sized companies must issue them from that date; SMEs and micro-enterprises must issue them from September 1, 2027. ### What is Factur-X? Factur-X is a hybrid e-invoice format that combines a human-readable PDF with machine-readable XML data. It's the French name for the same standard as ZUGFeRD in Germany, fully compliant with EN 16931. ### Is Factur-X the same as ZUGFeRD? Yes, Factur-X and ZUGFeRD are technically identical. They use the same XML schema and profiles - only the branding differs. A ZUGFeRD invoice is valid as Factur-X and vice versa. ### What formats does France accept for e-invoicing? France's reform accepts structured formats that comply with EN 16931, including Factur-X (hybrid PDF and XML), UBL 2.1, and UN/CEFACT CII. A PDF sent by email alone is not an electronic invoice under the reform. ### How do I determine if I'm a large, medium, or small company? The legal categories combine headcount with revenue and balance-sheet thresholds. As a guide, large enterprises generally have at least 5,000 employees or meet the highest financial thresholds; mid-sized companies have 250 to 4,999 employees; SMEs have fewer than 250. Check the official guidance for the exact test. ## Official references - [France e-invoicing reform](https://www.impots.gouv.fr/reforme-facturation-electronique) - [France approved platforms list](https://www.impots.gouv.fr/je-consulte-la-liste-des-plateformes-agreees) - [FNFE-MPE Factur-X resources](https://fnfe-mpe.org/factur-x/)