---
title: "What is an electronic invoice?"
slug: "c-est-quoi-une-facture-électronique"
updated: 2026-06-30T05:05:15Z
published: 2026-06-30T05:05:15Z
canonical: "help.frisbii.com/c-est-quoi-une-facture-électronique"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.frisbii.com/llms.txt
> Use this file to discover all available pages before exploring further.

# What is an electronic invoice?

We tend to think that an electronic invoice is just a PDF sent by email. That's wrong. And that's precisely where the reform changes everything.

![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/image-TG1RZ4M7.png?sv=2026-02-06&spr=https&st=2026-10-28T00%3A59%3A45Z&se=2026-10-28T01%3A59%3A45Z&sr=c&sp=r&sig=QmiAZaGtA1mvv9wMNIIL%2BsSwaXH81OPz3p4buBWr0kQ%3D)

## PDF invoices by email: a thing of the past (for B2B)

It has always been common practice to create a PDF invoice and send it by email. It's simple and convenient, but it has one big drawback: **the tax authorities cannot read it automatically**.

From 1 September 2026, for transactions between French companies subject to VAT, **a simple PDF sent by email will no longer be a valid invoice**. The invoice will need to be in a **structured format**, transmitted via an **approved platform**.

## Accepted formats

Three formats are officially recognised by the reform:

### Factur-X

A **Factur-X** file is a hybrid format made up of a human-readable PDF with an XML file embedded inside it that machines can read. You can open it like a regular PDF, and your software can automatically extract all the data from it.

Factur-X comes in several profiles depending on the level of detail required: Minimum, Basic, EN 16931, Extended, and so on.

### UBL (Universal Business Language)

An international XML format, used in many European countries.

### CII (Cross Industry Invoice)

An ISO/UN standard jointly developed by the UN and ISO. Widely used in industry and complex B2B exchanges.

> Approved platforms (PAs) are responsible for being able to read all of these formats and handling conversion between them.

## E-invoicing vs E-reporting: two complementary obligations

The reform introduces two concepts that are important not to confuse:

### E-invoicing (electronic invoicing in the strict sense)

Applies to invoices issued **between two French companies subject to VAT**. The invoice must necessarily pass through an Approved Platform (PA), in one of the structured formats listed above.

**→ This is the domestic B2B invoicing flow.**

### E-reporting (transmitting data to the authorities)

Applies to **other transactions**: sales to individuals (B2C), sales to foreign companies (international B2B). In these cases, there is no "electronic invoice" in the strict sense — you can keep sending your invoice as a PDF by email, but you must also **transmit the transaction data to the DGFiP**, via your approved platform.

**→ This is the flow for all transactions outside domestic B2B.**

Both obligations follow the same timeline and pass through the same approved platform. What changes is the nature of what's transmitted: a **complete** structured invoice for e-invoicing, **aggregated or summary** data for e-reporting.

## Mandatory fields on your invoices

In addition to the usual details (invoice number, date, amounts excl./incl. tax, VAT rate…), new fields will become mandatory from 1 September 2026 for large companies and mid-sized companies, and from 1 September 2027 for SMEs/small businesses/micro-enterprises:

- The **nature of the transaction**: delivery of goods, supply of services, or both.
- The **option for VAT to be paid on collection (debits)**, if the supplier has opted for this method.
- The **SIREN number** of the issuer and the recipient.

> 💡 Good news for Frisbii users: SIREN fields and the nature of the transaction are managed directly from Salesforce. Frisbii automatically includes them in your generated invoices.