Guide · 2026-08-29
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
- Factur-X (EN 16931 profile)
- UBL/CII (platform-specific)
Routing & delivery
Common identifiers
- 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
- From 1 September 2026, businesses established in France and subject to French VAT must be able to receive e-invoices. Large and mid-sized businesses in that scope must also issue them from that date.
- In-scope domestic B2B invoices pass through an approved platform, not direct email. Confirm the platform and buyer directory data before sending.
- 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
- 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)
- 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
- 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
- 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.