France E-Invoicing 2026: Complete Factur-X Guide & Mandate Timeline
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 comprehensive guide covers everything you need to know about Factur-X, the compliance timeline, and how to prepare your business.
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 Invoice-Converter 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
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