Odoo e-invoicing in France: Factur-X
The France e-invoicing picture in full: the scheme, the authority behind it, who it binds, and every requirement we map before a build is quoted.
Facturation electronique (mandatory B2B e-invoicing and e-reporting reform)
Authority: DGFiP (Direction generale des Finances publiques), Ministere de l'Economie et des Finances
Live from 1 September 2026. Every business subject to French VAT must be able to receive e-invoices from that date, and large companies and ETIs must also issue them and file e-reporting; PME, TPE and micro-enterprises follow on 1 September 2027.
Businesses established in France and subject to French VAT, including those under the franchise en base. Receiving e-invoices: all of them from 1 September 2026. Issuing e-invoices and transmitting e-reporting data: grandes entreprises and entreprises de taille intermediaire (ETI) from 1 September 2026, then PME, TPE and micro-enterprises from 1 September 2027.
Every requirement, in full
7 requirements. Each one has to end up as a field, a document layout, a stored response, or an API call in your Odoo build. This is the list an e-invoicing project in France gets costed against.
- 1 Invoices must be issued, transmitted and received through a Plateforme Agreee (PA, formerly called PDP), a private operator registered by the DGFiP for three renewable years. Article 289 bis of the Code general des impots. The list of registered platforms is published on impots.gouv.fr.
- 2 The chosen PA passes the invoice data to the tax administration (article 289 E CGI). This is continuous transaction control by reporting through an accredited intermediary, not per-invoice clearance where the tax authority validates an invoice before it is legally valid.
- 3 The public portal (PPF) no longer acts as a free exchange platform. Article 123 of the loi de finances pour 2026 formalised the simplification announced in August 2025, leaving the private platforms at the centre of the flow.
- 4 A central annuaire (directory) routes invoices to the recipient's platform. It is made available to the PAs and holds the addressing data. SIREN, SIRET and recipient establishment on the customer record are what make routing work.
- 5 Structured format built on the EN 16931 semantic model. DGFiP external specifications version 3.2 dated 30 April 2026, backed by AFNOR norms XP Z12-012 (invoice and lifecycle status formats and profiles), XP Z12-013 (APIs between business systems and approved platforms) and XP Z12-014 (B2B use cases). The three accepted syntaxes are Factur-X (hybrid PDF plus XML), UBL and CII.
- 6 Four new mandatory invoice mentions: the buyer's SIREN, the delivery address when it differs from the billing address, the nature of the operation (goods, services or both), and the 'TVA sur les debits' option when the seller has elected it.
- 7 E-reporting of transaction data, and in some cases payment data, covering what e-invoicing does not: B2C sales and cross-border transactions. Same channel, the PA. Articles 290 and 290 A CGI, CGI annexe II articles 242 nonies M to 242 nonies P. Applies to grandes entreprises and ETI from 1 September 2026.
Checked Localization notes on this page checked on 22 August 2026.
Rates, formats, thresholds and submission windows change. We configure against the rules in force at build time and confirm every figure with your accountant or tax advisor before sign-off. If a rule moves after go-live, it is a support ticket, not a rebuild. Read more on our Odoo localization service.
How we build e-invoicing for France
The delivery method behind the list above. The same four steps on a 10-user rollout and on a multi-company programme, with the depth scaled to the scope.
- 1 Requirements first, code second. Each line above becomes a field, a report, or an API call on a written mapping sheet. Anything with no home in Odoo is quoted as a build before the project starts.
- 2 Numbering is settled on day one. Invoice sequences are the part that breaks quietly and costs the most to unwind after go-live, so they are signed off before the first test document.
- 3 Submission runs from a queue. Retries, idempotency keys, stored responses and an audit trail. A failed send becomes a ticket with evidence, not a missing invoice you find at month end.
- 4 Your finance team signs it off. Real documents, in a test database, checked with your accountant or tax advisor before cutover, with a rollback plan in writing.
What we need from you to quote it
Bring these to the first call and you get a scoped, priced e-invoicing plan for France instead of a range.
- โ Your tax registration details and the entity each one belongs to.
- โ A sample of every document type you issue: invoice, credit note, debit note, self-billing if you use it.
- โ Any registration, certificate or portal credential the authority has already issued you.
Services behind this work
The rest of the France localization detail
Each topic has its own page with the full item list, the same way this one does.
E-invoicing in other markets we cover
Running the same rollout across borders? These pages carry the same depth for each market, so you can compare before scoping a multi-country phase.
Scope e-invoicing for your France rollout.
Send us the list above with your answers against it. We come back with what is configuration, what is a connector, and what is a build, priced before the project starts.