🇫🇷France
Some businesses are already covered, others are not yet. The timetable below says which.
Verified on 2026-08-08
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 2026upcoming | all VAT-registered businesses | receiving | b2b |
| 1 September 2026upcoming | 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
What Factlint checks today
The European EN 16931 core is validated and sealed. The French national layer is waiting on the FNFE package, which is under a click-through licence: until it has been fetched, no FR ruleset is in force and the API response says so.
EN 16931 is validated and sealed, but the national rules are not applied. The API response states this explicitly rather than letting you assume a national conformity that was never checked.
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.
General information, verified on 2026-08-08. 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.