FAQ: Electronic Invoicing in France

The French electronic invoicing reform changes the way businesses send, receive and process invoices.

Since 1 September 2026, all businesses covered by the reform must be able to receive electronic invoices. The obligation to issue electronic invoices is being introduced progressively depending on the size of the company.

This FAQ answers the most common questions about electronic invoicing in France and how it works with Equicty.

• 1. What is an electronic invoice?
• 2. When does electronic invoicing become mandatory in France?
• 3. Does the receiving obligation also apply to small businesses?
• 4. Are micro-entrepreneurs also affected?
• 5. Can I send electronic invoices before my legal deadline?
• 6. Is a PDF sent by email an electronic invoice?
• 7. What is a Plateforme Agréée (PA)?
• 8. Is Equicty itself a Plateforme Agréée?
• 9. Do I need to create my own B2Brouter account?
• 10. What is the French Electronic Invoicing Directory?
• 11. Why does my company need to be verified?
• 12. Which company information is important?
• 13. What is a SIREN number?
• 14. What happens if I manage multiple companies in Equicty?
• 15. Where can I find my received electronic invoices?
• 16. Do I need to manually import received electronic invoices?
• 17. Can I accept or reject a received invoice?
• 18. Can I automatically send received invoices to my accountant?
• 19. How do I send an electronic invoice from Equicty?
• 20. Can I include attachments with an electronic invoice?
• 21. Can I check whether an electronic invoice was successfully sent?
• 22. Is the electronic status the same as the payment status?
• 23. What is UBL?
• 24. What is Factur-X?
• 25. What is e-reporting?
• 26. Is e-reporting the same as sending an electronic invoice?
• 27. What about invoices sent to public authorities?
• 28. Can I continue using my existing invoicing workflow in Equicty?
• 29. What should I do if the activation status remains Pending?
• 30. Where can I activate electronic invoicing?

1. What is an electronic invoice?

An electronic invoice is not simply a PDF invoice sent by email.

Under the French reform, an electronic invoice must use a supported electronic format, contain the required invoice information as structured data and be exchanged through a Plateforme Agréée (PA).

The main supported formats include:

• UBL;
• CII;
• Factur-X.

UBL and CII are structured formats. Factur-X combines structured data with a human-readable PDF representation.

2. When does electronic invoicing become mandatory in France?

The reform is being introduced in two main stages.

Since 1 September 2026:

• all businesses covered by the reform must be able to receive electronic invoices;
• large companies (GE) and intermediate-sized enterprises (ETI) must issue electronic invoices;
• the corresponding e-reporting obligations also apply to GE and ETI.

From 1 September 2027:

• small and medium-sized enterprises (SMEs) and micro-enterprises must also issue electronic invoices;
• the corresponding e-reporting obligations will also apply to these businesses.

Important

Even if your business is only required to issue electronic invoices from 1 September 2027, it must have been able to receive electronic invoices since 1 September 2026.

3. Does the receiving obligation also apply to small businesses?

Yes.

Since 1 September 2026, all businesses covered by the reform must be able to receive electronic invoices, regardless of their size.

For example, a stable that is not yet required to issue its own invoices electronically must nevertheless be able to receive an electronic invoice from a supplier that is already subject to the issuing obligation.

4. Are micro-entrepreneurs also affected?

Yes.

Micro-entrepreneurs are also covered by the reform when they fall within its scope.

They must be able to receive electronic invoices since 1 September 2026 and will have to comply with the electronic invoice issuing obligation from 1 September 2027.

5. Can I send electronic invoices before my legal deadline?

Yes.

SMEs and micro-enterprises do not have to wait until 1 September 2027 to start issuing electronic invoices.

They can adopt electronic invoicing earlier through a Plateforme Agréée.

Once electronic invoicing has been activated for your French company in Equicty, you can already use the available electronic invoicing features.

6. Is a PDF sent by email an electronic invoice?

No, not within the meaning of the French reform.

A regular PDF sent as an email attachment does not necessarily contain the structured data required for automated electronic invoice processing.

Under the reform, an electronic invoice must comply with the supported formats and be exchanged through a Plateforme Agréée.

A PDF can, however, form part of an electronic invoice. Factur-X, for example, combines a human-readable PDF with structured XML data.

7. What is a Plateforme Agréée (PA)?

A Plateforme Agréée, or PA, is a platform registered and approved by the French authorities to perform the functions required under the electronic invoicing reform.

A PA can, among other things:

• send and receive electronic invoices;
• process and transmit invoice data;
• transmit required transaction and payment data to the authorities;
• facilitate exchanges between businesses and other approved platforms.

The French tax authorities publish an official list of Plateformes Agréées.

DGFiP – Electronic invoicing and approved platforms

8. Is Equicty itself a Plateforme Agréée?

Equicty is the software environment from which you manage your invoicing.

For French electronic invoicing, Equicty is integrated with B2Brouter, which is used as the Plateforme Agréée (PA).

You therefore continue to use Equicty to create, send, receive and track your invoices, while the underlying connection to the French electronic invoicing ecosystem is handled through the integrated infrastructure.

9. Do I need to create my own B2Brouter account?

No.

When you activate French electronic invoicing through Equicty, the required integration is handled from within Equicty.

For your day-to-day invoicing, you continue to manage your invoices in Equicty without having to manually switch between different systems.

10. What is the French Electronic Invoicing Directory?

The Annuaire de la facturation électronique is the central directory of the French electronic invoicing ecosystem.

Among other things, it is used to determine through which platform a company can receive its electronic invoices.

When activating electronic invoicing through Equicty, the receiving status may therefore temporarily remain Pending while the registration is being processed and published in the directory.

11. Why does my company need to be verified?

When electronic invoicing is activated, it is necessary to verify that the company has been correctly identified and that activation is being carried out for the correct legal entity.

Additional company information or supporting documents may therefore be requested.

Equicty guides you through this verification step during the activation process.

12. Which company information is important?

For electronic invoicing to work correctly, your company's legal information must be accurate.

Check in particular:

• the official company name;
• the address;
• the country;
• the SIREN;
• the VAT number;
• the relevant contact details.

Your customer's information must also be correct when you send an electronic invoice.

13. What is a SIREN number?

The SIREN is the unique identification number of a French business.

It consists of 9 digits and identifies the legal entity.

When activating French electronic invoicing in Equicty, you must use the SIREN corresponding to the relevant company.

14. What happens if I manage multiple companies in Equicty?

Electronic invoicing is managed separately for each legal entity.

If you manage several stables or companies within the same Equicty environment, each company can therefore have its own:

• legal company information;
• electronic registration;
• sending and receiving statuses;
• invoices.

For received invoices, Equicty also allows you to identify the company for which each invoice was received.

15. Where can I find my received electronic invoices?

Go to:

Billing → Received invoices

Here you will find the electronic invoices received for your company.

You can search and filter invoices by company, supplier, date and status.

For the complete procedure:

HOWTO: Receiving Electronic Invoices in France with Equicty

16. Do I need to manually import received electronic invoices?

No.

Once electronic invoicing has been correctly activated for your company, electronic invoices received through the electronic invoicing infrastructure automatically become available under:

Billing → Received invoices

You therefore do not need to manually import each UBL or XML file.

17. Can I accept or reject a received invoice?

Yes.

From a received invoice, you can review its contents and then accept or reject it.

It is important not to confuse a business rejection of an invoice with a technical rejection of an electronic document. 

These are different events within the electronic invoicing process.

For more information:

HOWTO: Receiving Electronic Invoices in France with Equicty

18. Can I automatically send received invoices to my accountant?

You can configure a separate email address in Equicty for incoming invoices.

Go to:

My stable → Stable details

In the invoicing settings, enter the:

Accountant email (incoming invoices)

This can, for example, be your accountant's email address or a dedicated address provided by your accounting software.

This should not be confused with the Bcc email address used for outgoing invoices.

19. How do I send an electronic invoice from Equicty?

Create your invoice as usual and check all the information.

Then select:

Send → Send via the Peppol network

If attachments are available, you can select which documents should be sent together with the electronic invoice.

For the complete procedure:

HOWTO: Send an Electronic Invoice in France with Equicty

20. Can I include attachments with an electronic invoice?

Yes.

When sending an invoice, you can select documents to be transmitted together with the electronic invoice.

These could include:

• the PDF version of the invoice;
• terms and conditions;
• a purchase order;
• a contract;
• other relevant documents.

In Equicty, you can currently include up to 4 attachments, with a maximum total file size of 100 MB.

21. Can I check whether an electronic invoice was successfully sent?

Yes.

After sending, Equicty displays a confirmation and updates the electronic invoice status.

You can track this status directly on the invoice as well as in the invoice overview.

The sending history is also recorded in the invoice notes.

22. Is the electronic status the same as the payment status?

No.

These are two separate statuses.

The payment status indicates, for example, whether an invoice is paid or unpaid.

The electronic invoice status provides information about the electronic processing of the invoice.

An invoice can therefore have been successfully transmitted and processed electronically while still remaining financially unpaid.

23. What is UBL?

UBL (Universal Business Language) is a structured electronic format used to exchange business data, including invoice information.

Unlike a traditional PDF invoice, which mainly presents information visually, a UBL file contains structured data that software systems can automatically read and process.

UBL is one of the core formats supported under the French reform, together with CII and Factur-X.

24. What is Factur-X?

Factur-X is a hybrid electronic invoice format.

It combines:

• a human-readable PDF;
• structured XML data that can be processed automatically by software.

The same invoice can therefore be viewed visually while also allowing automated electronic processing.

25. What is e-reporting?

Not all transactions fall within the standard B2B electronic invoicing process.

For certain transactions, information must instead be electronically reported to the French tax authorities. This is known as e-reporting.

Depending on the situation, this may include transaction data and certain payment information.

Plateformes Agréées also play a role in transmitting this information.

The exact requirements depend on the type of transaction and the company's situation.

26. Is e-reporting the same as sending an electronic invoice?

No.

E-invoicing concerns the electronic exchange of invoices for transactions that fall within the scope of mandatory electronic invoicing.

E-reporting concerns the transmission of certain transaction and payment data to the French tax authorities for transactions that do not follow the standard e-invoicing process.

27. What about invoices sent to public authorities?

Electronic invoicing to French public-sector entities has already been in place for several years.

For invoices addressed to public entities, France uses Chorus Pro.

B2G electronic invoicing through Chorus Pro should therefore be distinguished from the B2B electronic invoicing reform between private businesses.

28. Can I continue using my existing invoicing workflow in Equicty?

Yes.

The aim is for you to continue managing your day-to-day invoicing from Equicty.

Electronic invoicing functionality is integrated into the existing invoicing workflow, allowing you to use the same environment to:

• create invoices;
• send them electronically;
• receive supplier invoices;
• track their processing.

29. What should I do if the activation status remains Pending?

First, use Refresh status to retrieve the latest information.

Registration may require some time before it is fully processed and published within the French electronic invoicing infrastructure.

If the status remains unchanged unexpectedly, check that the company information and any requested verification details have been correctly provided.

If necessary, contact Equicty Support so that we can investigate further.

30. Where can I activate electronic invoicing?

In Equicty, go to:

Settings > My stable

Select the relevant French company and start the electronic invoicing activation process.

For the complete step-by-step procedure:

HOWTO: Activate Electronic Invoicing in France with Equicty

More official information

For official and up-to-date information about the French electronic invoicing reform, consult the resources provided by the French tax authorities:

DGFiP – Discover electronic invoicing

DGFiP – Electronic invoicing and approved platforms

The French authorities also provide an online tool to help businesses determine which requirements apply to them based on factors such as company size, activity, customers and VAT situation:

DGFiP – Electronic invoicing: what changes for my business?

See also

• HOWTO: Activate Electronic Invoicing in France with Equicty

• HOWTO: Receiving Electronic Invoices in France with Equicty

• HOWTO: Send an Electronic Invoice in France with Equicty