🇫🇷France
Some businesses are already covered, others are not yet. The timetable below says which.
Verified on 2026-08-20
The timetable
| Date | Who | Obligation | Scope |
|---|---|---|---|
| 1 January 2020in force | all businesses supplying the public sector | issuing and receiving through Chorus Pro | b2g |
| 1 September 2026in force | all VAT-registered businesses | receiving | b2b |
| 1 September 2026in force | large and mid-sized businesses | issuing | b2b |
| 1 September 2027upcoming | small businesses and micro-enterprises | issuing | b2b |
Legal basis. Articles 289 bis, 289 E, 290 and 290 A of the French Tax Code; 2024 Finance Act art. 91, amended by art. 123 of Act no. 2026-103 of 19/02/2026. AFNOR standard XP Z12-012, DGFiP external specifications V3.2 of 30/04/2026.
Formats and transmission
- Accepted formats
- Factur-X · UBL 2.1 · UN/CEFACT CII (D22B)
- Regulatory model
- post-audit
- Transmission network
- Government-accredited platforms (PA), directory operated by the PPF
The same check via API
This country has its own sealed floor. Pinning it by identifier — fr-2026-08 — guarantees the same file returns the same verdict ten years from now, whatever gets published in between.
curl -X POST https://api.factlint.com/v1/validate \ -F '[email protected]' \ -F 'jurisdiction=FR' \ -F 'ruleset=fr-2026-08' \ -H 'Accept-Language: fr'What that format contains, rule by rule →
Common searches about this country
These phrases mirror what a vendor or integrator searches for: country, date, format, API and coverage level.
What Factlint checks today
French layer sealed on 20/08/2026: CEN EN 16931 1.3.16 and FNFE Schematron 1.4.0.03, BR-FR-CTC rules in both CII and UBL syntaxes. French verdicts are replayable. Two sets share the calendar: fr-2026-08 in warning mode until 31/08/2026, fr-2026-09 in blocking mode from 01/09 — 145 of the 171 rules change severity that day. The same invoice can therefore be compliant at its issue date and rejected today: the as_of_issue_date mode returns both verdicts.
A sealed rule set exists for this jurisdiction: the verdict can be replayed identically, and its fingerprint proves it.
Rules specific to this jurisdiction
Attached by their identifier, not by a hand-kept list: sealing a new national ruleset makes them appear here on their own.
Do you build invoicing software?
You are the one carrying this deadline for your customers. Factlint fits upstream of your chain: one call validates, fixes what can be fixed without risk, and returns the exact list of what is missing. Above all, every verdict is rendered against a pinned, time-stamped rule set — so you can replay it years later, and test today against rules that are not yet in force.
Official sources
- DGFiP — electronic invoicingaccessed on 2026-08-08
On 11/07/2026 the DGFiP published guidance introducing a start-up tolerance for businesses genuinely engaged in the transition. The September 2026 deadline covers reception and the designation of a platform only.
History of this page
- 2026-08-11Page created.
- 2026-08-20National layer sealed (ADR 0042): the FNFE artefacts are published under Apache 2.0.
General information, verified on 2026-08-20. This is neither tax advice nor legal advice. Factlint validates and prepares your files upstream of your platform; it does not transmit them and it replaces no reporting obligation.