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.
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.