France’s e-invoicing reform 2026/2027: Factur-X in .NET
From 1 September 2026, VAT-registered businesses in France must be able to receive e-invoices from one another. This guide summarises the timeline, the role of the accredited platforms and the permitted formats – and what it means in practice for software vendors and ERP developers working in .NET.
Timeline 2026/2027
The reform distinguishes two obligations: receiving e-invoices and issuing e-invoices – together with data reporting (e-reporting) for transactions outside the scope of e-invoicing, such as sales to consumers or cross-border sales. According to the timeline published by the French administration:
| Date | Receiving | Issuing and e-reporting |
|---|---|---|
| 1 September 2026 | All VAT-registered businesses | Large enterprises (GE) and intermediate-sized enterprises (ETI) |
| 1 September 2027 | – | Small and medium-sized enterprises (PME) and micro-enterprises |
The company category is determined by the official statistical criteria (headcount, turnover, balance sheet total). For special cases – groups, foreign companies, businesses under the VAT franchise scheme (franchise en base) – refer to the French administration or your advisers.
Who is affected?
- E-invoicing: invoices between VAT-registered businesses established in France (domestic B2B).
- E-reporting: transaction and payment data for sales outside e-invoicing, in particular B2C and cross-border transactions.
- Not part of this reform: invoices to the public sector (B2G), which already go through Chorus Pro.
For software vendors this means: from September 2026, practically all of your French customers will receive e-invoices, and a large share must issue them by September 2027 at the latest.
The role of the accredited platforms (PA)
E-invoices are not exchanged directly by e-mail; they pass through accredited platforms (plateformes agréées, PA; formerly called PDP). These operators are registered by the tax administration; the official list is published on impots.gouv.fr.
- Every business chooses at least one PA for receiving invoices and is listed in the central directory (annuaire), which determines where invoices must be sent.
- The PA checks the invoices, routes them to the recipient’s platform and transmits the required data to the administration.
- The public invoicing portal (PPF) runs the directory and collects the data; since the 2024 revision it no longer offers free invoice exchange itself.
For business software this means: exchange runs through an integration with one or more PAs (API, SFTP, connectors), and the invoice you produce must meet the formats and rules they accept.
The base formats: Factur-X, UBL and CII
All platforms must accept at least three formats, all based on the European standard EN 16931:
| Format | Type | Characteristic |
|---|---|---|
| Factur-X | Hybrid (PDF/A-3 + CII XML) | Readable by humans and machines; technically identical to the German ZUGFeRD |
| UBL | Pure XML | Widely used in the Peppol network |
| CII (UN/CEFACT) | Pure XML | Same data model as the XML embedded in Factur-X |
For Factur-X, only profiles that carry a complete invoice are suitable – in practice EN 16931 (formerly COMFORT) or EXTENDED. MINIMUM and BASIC WL do not contain all invoice data. The reform also introduces new mandatory details (for example the customer’s SIREN number or the nature of the transactions); their exact list and coding are defined in the external specifications published by the administration.
What it means for .NET software vendors and ERP developers
- Produce structured data. A nice-looking PDF is no longer enough: your software must generate EN 16931-compliant XML (CII or UBL), embedded in a PDF/A-3 for Factur-X.
- Validate before sending. An invoice rejected by the platform costs support time. Pre-validation against the official Schematron rules catches errors (amounts, tax codes, missing details) before transmission.
- Read incoming invoices. From September 2026 your customers receive Factur-X: extracting the XML and posting the data straight into accounting avoids re-keying.
- Connect one or more PAs. The choice of platform is the business’s; your software should therefore deliver standard files rather than depend on a proprietary format.
- Track rule changes. Factur-X, its validation rules and the French specifications keep evolving; plan for regular updates.
How Facturexa helps in .NET
The Facturexa libraries cover the format part of the chain – offline, inside your own application on .NET 10, .NET 8 or .NET Framework 4.8. Exchange with an accredited platform remains the job of your software or the PA you choose.
To get started: the documentation shows the NuGet integration in a few lines, and the free 30-day trial lets you test with your own invoices. Prices are listed under Licence & pricing.
Facturexa is not an accredited platform and does not transmit invoices to the administration: the engine runs entirely locally, and your invoice data never leaves your application.
Official sources
The timeline, the list of accredited platforms and the external specifications are published and updated by the French administration. Refer first to:
- impots.gouv.fr – business section (facturation électronique, list of accredited platforms)
- economie.gouv.fr – Tout savoir sur la facturation électronique
- FNFE-MPE – Factur-X specification