Updated November 1, 2026, based on the law and the French tax authority’s documentation.
Why a PDF is no longer enough
For the French tax authority, a plain PDF sent electronically is not an e-invoice. An e-invoice carries its data in a structured form: parties, number, date, lines, amounts, VAT. The client’s software and the tax authority read it directly.
This data follows a model shared across Europe, the EN 16931 standard, plus French-specific rules. Formats are just different ways of writing the same content.
The three base formats: UBL, CII and Factur-X
| Format | What it is | Published by | Readable without software |
|---|---|---|---|
| UBL | XML file, fully structured | OASIS (Universal Business Language) | No |
| CII | XML file, fully structured | UN/CEFACT, a United Nations body | No |
| Factur-X | Readable PDF/A-3 with a CII XML file inside | FNFE-MPE (France) and FeRD (Germany) | Yes |
An order of July 27, 2026 sets this common base, and the tax authority’s specifications detail it. A platform may accept other formats too, depending on its offer, but it must be able to receive these three.
Factur-X: a PDF that carries its data
Factur-X combines two things in one file: a PDF in the PDF/A-3 archiving format, which anyone can open, and a CII XML file, which software reads. It is the format closest to current habits: your client sees a regular invoice, their accounting receives the data. It is published by FNFE-MPE with its German counterpart, and it is the same standard as ZUGFeRD.
| Profile | Content | Allowed by the reform |
|---|---|---|
| MINIMUM | Minimal header data | No |
| BASIC WL | Header and totals, without lines | No |
| BASIC | Header, totals and simple lines | No |
| EN 16931 | All data of the European standard | Yes |
| EXTENDED | Additional data; the reform uses its EXTENDED-CTC-FR subset | Yes, as EXTENDED-CTC-FR |
These two profiles, EN 16931 and EXTENDED-CTC-FR, are also the only ones allowed for UBL and CII. A Factur-X file in the MINIMUM or BASIC profile, still produced by some software, is not part of the common base.
UBL or CII: what is the difference?
UBL and CII are two XML syntaxes describing the same content. UBL is widely used on the European Peppol network and in public procurement; CII is the basis of Factur-X. For an SME, the difference is invisible: software and platforms write and read these files.
The data sent to the tax authority also travels as UBL or CII, never as Factur-X: 26 data points are expected in 2026, then 34 from 2027.
Who chooses the format?
- When issuing, you submit your invoice to your approved platform in a format it accepts. It converts it to a base format if needed.
- When receiving, you choose: a supplier cannot impose their format on you. You pick an approved platform based on the formats that suit you, and it puts the invoice in the format you need.
- If a conversion cannot guarantee that all data is kept exactly, the platform also sends a readable version of the original invoice.
Formats with Elevia
With Elevia, there is no format to choose. Your e-invoicing software sends the approved platform the invoice data, structured to the EN 16931 standard, and the platform handles the format and delivery. The invoice starts from the signed proposal, with no re-entry. It is included from the Essential plan, at €29 excl. VAT per month, with 100 e-invoices per month.
