Electronic invoice formats
The 2026-2027 Finance Act has 4 main objectives according to Bercy: strengthen the competitiveness of companies, fight against VAT fraud, provide instant information on commercial activities, and facilitate VAT declaration.
To harmonize these invoice exchanges, the DGFiP has selected 3 electronic invoice formats in which companies will be able to send their electronic invoices to the PPF: CII, Factur-X and UBL. Other formats are currently used for these document exchanges such as EDIFACT, which is very widespread and, as we will see, will not yet disappear.
Anticipating electronic invoicing and the formats used
In a few months, electronic invoicing will become mandatory for all companies in reception, and gradually in issue until 2027.
- Companies will be required to issue invoices in one of the electronic formats accepted by the public invoicing portal (PPF): the minimum base formats.
- If the company wishes to use another format (e.g. Edifact), only Partner Dematerialization Platforms (PDP) will still be able to exchange them with each other: non-base formats.
Invoice formats provided for in the minimum base
Concerning the formats accepted and directly transmissible to the PPF, we have:
The UBL format
This is a standard format introduced by the industry (OASIS) as a solution to facilitate invoice processing. A UBL file is an invoice in the form of an XML file. This XML file contains all the information of an invoice, but in a structured and fixed format.
The CII format
Which is an inter-industry invoice format, specially developed by the United Nations (UN/CEFACT) to meet international requirements. With a message syntax that can be exchanged and understood globally by all trading partners, structured in XML.
Factur-X
A hybrid PDF format. It is both an invoice readable by the human eye, because in PDF format, with invoice data presented in the form of a structured XML file allowing information systems to carry out automated integration and reconciliation.
Invoice formats outside the minimum base
Outside this minimum base, some companies may use more specific or personalized formats to meet their particular needs. These proprietary formats can be exchanged between PDPs only, they are:
Proprietary Formats
Some companies may develop their own e-invoicing formats to fit their internal systems. However, this may lead to interoperability issues with other companies or systems that do not use the same format.
Industry Formats
In some specific industries, there may be e-invoicing formats that are tailored to the specific needs of that industry. For example, the healthcare industry might use a specific e-invoicing format to include relevant medical information.
Data-rich formats
Some businesses may add metadata or detailed information to their electronic invoices to help with transaction tracking, expense analysis, and more.
Request a quote
Would you like to be supported in choosing paperless invoicing formats?
Artéva supports you in choosing and implementing an invoicing format adapted to your company, your activity and your business partners.
Références
