Facturation Électronique (France)
France's mandatory electronic invoicing regime for domestic B2B transactions between VAT-registered businesses, in force since 1 September 2026, under which invoices are exchanged in a structured format through a state-registered Plateforme Agréée.
France's mandatory electronic invoicing regime for domestic B2B transactions between VAT-registered businesses, established by Ordonnance 2021-1190 and in force since 1 September 2026. Invoices must be issued, transmitted and received in a structured format (Factur-X, UBL or CII) through a state-registered Plateforme Agréée, which also forwards transaction and payment data to the Direction Générale des Finances Publiques (DGFiP). It replaces PDF-by-email invoicing and runs alongside e-reporting for B2C and cross-border flows.
Related terms
Browse all →Post-Audit Model
E-invoicingAn e-invoicing architecture where invoices are exchanged directly between buyer and seller and reviewed by the tax authority only retrospectively, typically through audits or periodic reporting.
Continuous Transaction Controls
ComplianceAn umbrella term for tax-authority systems that monitor invoices in (near) real time — including clearance, real-time reporting, and SAF-T-style periodic feeds.
UBL
TechnicalUniversal Business Language — an open-standard XML library for business documents (invoices, orders, despatch advices) maintained by OASIS and used by Peppol.
Value Added Tax
VAT & TaxA consumption tax levied at each stage of the supply chain on the value added to goods or services, ultimately borne by the end consumer.
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