# E-Invoicing in France

- 2026-09-09

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

- [Chorus Pro](https://www.chorus-pro.gouv.fr/): Portal
- [PEPPOL](https://peppol.eu/): Network

## 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, every business established in France and subject to French VAT must be able to receive e-invoices — there is no size staging on the receiving side. Issuing is staged by French statutory size class: grandes entreprises and ETI issue from 1 September 2026, PME and microentreprises from 1 September 2027. ETI (entreprise de taille intermédiaire) is a French legal category between PME and grande entreprise, so do not read it as “SME”; check your own classification before you assume the 2027 date applies to you.
- 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)

1. Determine the recipient workflow (platform/portal vs network) and the required format (Factur‑X vs UBL/CII).
2. Ensure seller/buyer identifiers are correct (SIREN/SIRET, VAT ID).
3. Validate EN 16931 mapping and required code lists before submission.
4. 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.

## Official links

- [French tax authority — scope and timetable](https://www.impots.gouv.fr/professionnel/je-decouvre-la-facturation-electronique)
- [impots.gouv.fr — “From when am I concerned by the reform?”](https://www.impots.gouv.fr/professionnel/questions/partir-de-quand-suis-je-concerne-par-la-reforme-de-la-facturation)
- [Chorus Pro (public invoicing portal)](https://www.chorus-pro.gouv.fr/)
- [Factur-X (format information)](https://www.factur-x.fr/)
- [OpenPeppol (PEPPOL network)](https://peppol.eu/)

## Related resources

- [ZUGFeRD Format](/resources/compliance/zugferd-format)
- [CII (Cross Industry Invoice)](/resources/compliance/cii-cross-industry-invoice)
- [DIN EN 16931-1 Standard](/resources/compliance/din-en-16931-1-standard)
- [European E-Invoicing Mandate](/resources/compliance/european-e-invoicing-mandate)