France E-Invoicing Integration

The reform applies to businesses established in France and subject to VAT, for transactions between them (domestic B2B). It has two parts:

• E-invoicing: domestic B2B invoices must be issued and received electronically through certified platforms.
• E-reporting: data on B2C sales, cross-border B2B transactions and, for some services, payments must be transmitted to the administration.

The rollout is phased: every business must be able to receive e-invoices from the start, while the obligation to issue applies to large companies and ETIs from 1 September 2026 and to SMEs and micro-businesses from 1 September 2027, as shown in the key dates table.

France uses a decentralised model with certified platforms. Each business chooses a plateforme agréée. Your platform sends your invoice to the buyer's platform and transmits the required data to the tax administration (DGFiP). A central directory tells platforms where each company receives invoices.

Invoices also carry lifecycle statuses (submitted, received, rejected, approved, paid…), some of which are mandatory and reported to the administration.

• Factur-X: a PDF/A-3 with embedded CII XML, readable by people and machines.
• UBL and UN/CEFACT CII XML.
• EN 16931 semantic model with French extensions and rules.
• New mandatory mentions, such as the buyer's SIREN, the delivery address where different, the transaction category (goods, services or both) and the VAT-on-payments option where applicable.
• Lifecycle statuses exchanged and stored with each invoice.

We extract invoices and credit notes from your ERP, generate Factur-X, UBL or CII, validate them and send them through your platform's API. Inbound supplier invoices come back into accounts payable as draft bills. Statuses sync both ways, and B2C and cross-border data is compiled for e-reporting from the same source. If you also invoice in Germany, Spain or other Peppol countries, the same connector serves them through country modules.