E-invoicing in France
Factur-X compliant

The 2026 reform introduces two obligations that affect the same VAT-registered businesses, but for different operations.

E-invoicing applies to B2B transactions between businesses established in France. Invoices pass through an accredited platform in a structured format: Factur-X, UBL, or CII.

E-reporting covers everything outside that scope:

• B2C sales to individuals,
• operations with foreign companies not established in France,
• transactions with associations or organizations not subject to VAT,
• certain VAT-exempt activities (medical professions, education, and so on).

For these operations, the business transmits the transaction data to the authority via an accredited platform, without having to structure the invoice sent to the customer.

With Toolcie, you don’t have to decide between the two: the software detects the type of operation and routes it to the right channel, e-invoicing or e-reporting.

The tax authority accepts three structured formats: Factur-X, UBL (Universal Business Language), and CII (Cross Industry Invoice).

Factur-X is the preferred format in France because it’s hybrid. It’s a PDF, readable by a human like any other PDF, but it carries the same data in XML format. Your customers open it normally, and accounting software reads the structured version directly. UBL and CII are pure XML, mainly useful for automated exchanges between information systems.

Toolcie generates Factur-X from your current invoices, with no setup on your side, and transmits them via Invopop, its partner accredited platform registered with the French tax authority (DGFiP). You invoice just like today, and the right format goes out on its own.

Not to be confused with the 2026 reform: the anti-VAT-fraud law, in force since 2018, requires every VAT-registered French business (including self-employed people and micro-businesses under the exemption) to use invoicing software that guarantees data can’t be altered after the fact, and that it’s secured, retained, and archived correctly. This is the obligation that rules out Excel and spreadsheets, and it can be subject to a tax audit independently of the 2026 reform.

Toolcie meets it natively: a finalized invoice can no longer be modified. To correct an error after sending, you create a credit note or cancel the invoice. Payments can be recorded at any time, and archiving is automatic. Whether you’re a freelancer, a very small business, or an SME, you’re compliant with nothing to configure.

The reliable audit trail is one of the legal ways to prove to the authority that an invoice is authentic: documentation that traces the life cycle of each invoice, from issuance to payment, and that you must be able to present in the event of an audit.

Once mandatory e-invoicing is in place, B2B invoices that pass through an accredited platform will be compliant by default. The audit trail will remain most useful for your B2C or cross-border operations. Toolcie records the life cycle of each invoice: creation dates, modification dates, current status, and payment dates. This data is available at any time to meet your traceability obligations.

50 € per non-compliant invoice, capped at 15,000 € per year. And 500 € per missing e-reporting transmission, with the same annual cap. That’s the French tax code.

These fines can be levied in the event of a tax audit. On top of that, there’s a customer-side risk: once issuing via an accredited platform is mandatory, your professional clients will reject invoices that don’t go through it, forcing you to reissue urgently and delaying your payments. With Toolcie, you’re ready before the deadline. Download the app and turn on compliance.