Guide
Markdown exportE-Invoicing in France
Key formats, routing options, and a practical checklist for sending compliant e-invoices in France.
What matters in practice
This France guide explains how Factur-X, Chorus Pro routing, PEPPOL exchange, and validation checkpoints fit together so invoices are more likely to clear on the first pass.
Common e-invoice formats
Use these points as the practical checks for this section.
- Factur-X (EN 16931 profile)
- UBL/CII (platform-specific)
Routing & delivery
Common identifiers
Use these points as the practical checks for this section.
- SIREN/SIRET
- VAT ID
Mandate & scope
France uses Factur-X and platform-based exchange for many public workflows, with PEPPOL also relevant in cross-border scenarios.
Country-specific operating notes for France
Use these points as the practical checks for this section.
- France’s reform starts operationally on September 1, 2026: all in-scope businesses must receive e-invoices, while large and mid-sized companies also begin issuing them.
- Invoice exchange is routed through approved platforms rather than direct email; teams should identify the PDP/platform route and the buyer directory data early.
- Factur-X is important because it combines a readable PDF with EN 16931 XML, but UBL or CII may also be required depending on the platform and recipient.
Quick checklist
Use these points as the practical checks for this section.
- Factur-X: a PDF with embedded EN 16931-aligned XML, widely used for hybrid workflows.
- Routing: public sector invoicing traditionally uses Chorus Pro; requirements depend on the recipient.
- Syntax: some channels accept UBL or CII, but platform constraints apply.
How to send (practical steps)
Follow this sequence as the practical checklist for this section.
- Determine the recipient workflow (platform/portal vs network) and the required format (Factur‑X vs UBL/CII).
- Ensure seller/buyer identifiers are correct (SIREN/SIRET, VAT ID).
- Validate EN 16931 mapping and required code lists before submission.
- Submit via the chosen channel and keep confirmation/acknowledgement records.
Validation & compliance
Use these points as the practical checks for this section.
- Treat the XML payload as the invoice data of record (even if a PDF is present).
- Keep identifiers consistent across PDF header data and embedded XML.
- Validate VAT breakdown and rounding rules to avoid downstream rejections.
Common pitfalls
Use these points as the practical checks for this section.
- Mismatch between PDF totals and embedded XML totals.
- Wrong or missing SIRET/SIREN values in party identifiers.
- Using the wrong profile/syntax for the recipient channel.
Frequently asked questions
When should I use Factur-X in France?
Use Factur-X when the recipient accepts the hybrid PDF plus XML model, and confirm the required channel before sending.
What should I verify before submission?
Check SIREN or SIRET values, invoice totals, VAT breakdowns, and the recipient’s channel requirements so the file matches the expected profile.