Glossary
All the key terms you need to understand French e-invoicing and the 2026 reform.
2026 Reform
The 2026 reform refers to France's mandatory electronic invoicing and e-reporting initiative, with reception required for all businesses from September 2026, emission for large companies from September 2026, and emission for SMEs from September 2027.
Read moreCertified Platform (PDP)
A Plateforme de Dematerialisation Partenaire (PDP) is a certified private platform authorized by the French government to exchange electronic invoices between businesses and transmit tax reporting data.
Read moreCII XML
CII XML (Cross Industry Invoice) is a UN/CEFACT standardized XML format for structuring invoice data, used as the embedded data layer in Factur-X and as a standalone e-invoicing format in France.
Read moreDGFiP
The DGFiP (Direction Generale des Finances Publiques) is the French public finance authority responsible for tax collection, VAT administration, and the implementation of the 2026 e-invoicing reform.
Read moreE-Reporting
E-reporting is the mandatory periodic transmission of transaction data to the French tax authorities for B2C sales and international transactions that fall outside the scope of B2B e-invoicing.
Read moreElectronic Invoicing
Electronic invoicing (facturation electronique) is the mandatory exchange of invoices in structured digital formats between businesses in France, replacing paper and simple PDF invoices.
Read moreEN 16931
EN 16931 is the European standard defining the semantic data model for electronic invoices, ensuring cross-border interoperability and serving as the foundation for formats like Factur-X.
Read moreFactur-X
Factur-X is the French hybrid e-invoicing standard that embeds structured CII XML data inside a human-readable PDF/A-3 document, enabling both automated processing and visual reading.
Read moreFactur-X Profiles
Factur-X profiles define the level of detail included in the embedded CII XML data, ranging from Minimum (basic identifiers) to Extended (full business data for complex scenarios).
Read morePDF/A-3
PDF/A-3 is an ISO-standardized variant of PDF designed for long-term archival that allows embedding arbitrary file attachments, making it the container format for Factur-X e-invoices.
Read morePPF (Portail Public de Facturation)
The Portail Public de Facturation (PPF) is the French government's centralized electronic invoicing portal through which all B2B invoices are reported and can be exchanged.
Read moreSIRET
The SIRET (Systeme d'Identification du Repertoire des Etablissements) is a unique 14-digit number identifying each establishment of a business registered in France.
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