France e-invoicing 2026: Factur-X and the approved platforms

France’s e-invoicing reform has applied since 1 September 2026. Unlike Germany, invoices between French businesses must go through an approved platform, a plateforme agréée (PA). pagenull is not one. This guide gives the dates and the accepted formats from the French tax administration (DGFiP), then says exactly where a Factur-X file from us fits, and where it doesn’t yet.

The dates

The law allowed the first date to be pushed to 1 December 2026; that option wasn’t used. The DGFiP confirmed on 28 September 2026 that the reform is in force.

Every invoice goes through an approved platform

Invoices in scope must be issued, transmitted and received through a plateforme agréée. The DGFiP is explicit that sending an invoice by email, as a PDF or on paper doesn’t meet the obligation, even if the file itself is a valid Factur-X. So a file from pagenull can’t be emailed to a French business customer to satisfy the reform. It has to be submitted to your approved platform, which sends it on.

Accepted formats

The order of 27 July 2026 lists the base formats every platform must accept:

• CII or UBL XML, in the EN16931 profile or the French EXTENDED-CTC-FR profile.
• A mixed format, which is Factur-X: CII XML in the EN16931 or EXTENDED profile, inside a PDF/A-3.

BASIC and MINIMUM aren’t in that list. Our default profile, EN16931, is, and our files pass Mustang, the open-source Factur-X validator (see a published run). That covers the European rules, not the French additions below.

What we don’t fill in yet

The reform adds mandatory details to French invoices. Our API doesn’t set these today:

• The SIREN as a declared identifier. You can print it with legalId, but we don’t tag it with the identifier scheme the reform expects.
• The category of operation: goods, services, or both.
• The option to pay VAT on debits, where you have chosen it.
• The delivery address when it differs from the customer’s, required from 1 September 2027.

Some platforms let you add these on their side, others reject the file. Ask yours before you rely on us for invoices in scope of the reform. If you need these fields, tell us: it decides what we build next.

Where pagenull fits today

• Invoices outside the reform: to customers abroad, or to private customers.
• Small and micro businesses until 1 September 2027: until then they may keep issuing invoices as they do now, though they must already be able to receive through a platform.
• The readable PDF and the EN16931 XML, generated from JSON, for a platform that accepts it and completes the French details.

curl https://api.pagenull.dev/v1/invoices \
  -H "Authorization: Bearer $PAGENULL_API_KEY" \
  -H "Content-Type: application/json" \
  -o INV-2026-0142.pdf \
  -d '{
  "invoice": {
    "number": "INV-2026-0142",
    "issueDate": "2026-11-03",
    "dueDate": "2026-11-17",
    "buyerReference": "PO-7781",
    "seller": {
      "name": "Northwind Studio EOOD",
      "address": {
        "line1": "12 Example Street",
        "city": "Sofia",
        "postcode": "1000",
        "country": "BG"
      },
      "vatId": "BG123456789"
    },
    "buyer": {
      "name": "Acme Robotics EOOD",
      "address": {
        "line1": "1 Vitosha Blvd",
        "city": "Sofia",
        "postcode": "1000",
        "country": "BG"
      }
    },
    "lines": [
      {
        "description": "API integration, October",
        "quantity": 12,
        "unit": "HUR",
        "unitPrice": "85.00",
        "vatRate": 20
      },
      {
        "description": "PDF template design",
        "quantity": 1,
        "unitPrice": "340.00",
        "vatRate": 20
      }
    ],
    "payment": {
      "iban": "BG80BNBG96611020345678"
    }
  }
}'

Fields, profiles and VAT categories are in the Factur-X and ZUGFeRD guide. Use "language": "fr-FR" for French number and date formats, and your own saved template for French labels.

Countries where our file isn’t enough

Germany accepts a Factur-X/ZUGFeRD file sent by email. Many countries don’t: they require a specific network or a national system, and we don’t connect to any of them. If you invoice businesses in these countries, you need a provider that does.

We also don’t produce XRechnung or UBL, the XML-only formats, and we don’t send, receive or archive invoices. Peppol access, a national platform and long-term archiving are separate services.

Germany works differently: a ZUGFeRD file sent by email counts there. See Germany e-invoicing 2027.