France e-invoicing 2026: who, when, which format?
Quick answer
France's e-invoicing reform requires every VAT-registered business in France to be able to receive electronic invoices from 1 September 2026. The obligation to issue then applies in waves: large enterprises and mid-caps (ETI) from 1 September 2026, and SMEs and micro-enterprises from 1 September 2027. The reference format is Factur-X (CII XML embedded in a PDF), alongside UBL and CII. (Calendar as of the update date below — these dates have been revised before; check the official source.)
Last updated 20 June 2026 · DGFiP — e-invoicing reform (impots.gouv.fr) · FNFE-MPE — Factur-X
Who is affected?
Every business established in France and registered for VAT is affected, regardless of size. The reform covers domestic B2B invoicing (e-invoicing) and also reports certain transaction and payment data to the tax authority (e-reporting).
Public-sector invoicing (B2G) has already been digital via Chorus Pro since 2020.
The timeline
Receiving: from 1 September 2026, all businesses must be able to receive electronic invoices.
Issuing: 1 September 2026 for large enterprises and mid-caps (ETI); 1 September 2027 for SMEs and micro-enterprises.
These dates follow the 2024 postponement and may still change — always check the official DGFiP source.
Which formats?
The technical base is the three EN 16931 formats: Factur-X (a CII XML embedded in a PDF/A-3 — a 'hybrid' that is both human- and machine-readable), UBL, and CII.
Factur-X is often favoured by SMEs because the PDF stays readable on its own, while the embedded XML carries the structured data.
The role of platforms (PDPs)
Invoices will pass through partner dematerialisation platforms (PDPs) registered by the tax authority, which handle issuing, receiving, and data transmission.
In practice you'll choose a PDP (or a compatible operator); your invoicing software must produce a compliant format.
What to do now
Make sure you can receive an e-invoice, decide which PDP you'll use, and check that your invoices are EN 16931-compliant before the deadline.
You can open and validate a Factur-X today in the browser — each error shows its rule and the affected field, with nothing uploaded.
Frequently asked questions
When am I affected?▼
All VAT-registered businesses must be able to receive e-invoices from 1 September 2026. The obligation to issue applies from 1 September 2026 (large enterprises, ETI) and 1 September 2027 (SMEs, micro-enterprises).
Which format should I use?▼
An EN 16931-compliant format: Factur-X (CII XML in a PDF), UBL, or CII. Factur-X is common with SMEs because the PDF stays readable.
What is a PDP?▼
A partner dematerialisation platform registered by the tax authority that issues, receives, and transmits invoices and their data.
What is Factur-X?▼
A hybrid format: a human-readable PDF/A-3 with a structured CII XML embedded, compliant with EN 16931.
How do I check an invoice is compliant?▼
Validate it against the EN 16931 rules. You can drop the file into an online validator that shows each failing rule and the affected field.
Open and validate a Factur-X
Drop the file, check EN 16931 compliance — all in the browser, nothing uploaded.