Invoices must use approved structured formats: Factur-X, UBL 2.1, or CII

France accepts three structured formats, all based on the European standard EN 16931: Factur-X (a PDF with embedded XML — most popular because humans can still read it), UBL 2.1, and CII. Plain PDFs, Word docs, and paper invoices will not be compliant for domestic B2B. The Décret and Arrêté of 27 July 2026 formally confirm the technical standards platforms must follow (XP Z12-014 and XP Z12-013); accepted invoice formats are unchanged. UPDATE (19 Aug 2026): FNFE-MPE and FeRD jointly published Factur-X 1.09.2 (identical to ZUGFeRD 2.5.2) on 4 August 2026, applicable from 1 September 2026. This is a technical refresh, not a new obligation: it improves handling of complex invoices (kits, bundles, sub-lines, subtotal lines, VAT breakdowns and rounding) and updates the validation files. If you use standard accounting software your vendor will roll this out. If you invoice bundles or component-level line items, ask your vendor to confirm they are on the new version before September.

What to do