Factur-X Implementation Guide 2026: Step-by-Step for French Businesses

France's B2B e-invoicing mandate goes live in September 2026 for large enterprises and September 2027 for mid-size businesses. This guide walks through the practical steps to implement Factur-X compliance — from understanding the format to choosing a PDP and going live.

What Is Factur-X?

Factur-X is France's national e-invoice format. Technically, it is a PDF/A-3 file with an embedded EN 16931-compliant XML file. The PDF provides the human-readable invoice; the XML provides the machine-readable structured data that the tax authority and recipient's accounting software needs.

Factur-X and ZUGFeRD 2.x (Germany's hybrid format) are technically identical — the same specification, with different national branding. If your accounting software generates ZUGFeRD 2.x with the EN 16931 profile, it can generally generate Factur-X with minor configuration.

Step 1: Identify Your Mandate Phase

France's mandate is phased:

Phase	Date	Who
Phase 1 (sending)	1 September 2026	Grandes entreprises: revenue >€1.5B or >5,000 employees
Phase 1 (receiving)	1 September 2026	ALL VAT-registered businesses must be able to receive
Phase 2	1 September 2027	ETI: revenue €50M–€1.5B or 250–5,000 employees
Phase 3	1 September 2028	All remaining VAT-registered businesses (PME, micro, auto-entrepreneurs)

From September 2026, every French VAT-registered business must be able to receive Factur-X invoices — even if your sending obligation comes later. Start preparing your receiving capability now.

Step 2: Choose Your Routing Channel

French businesses have two options for routing Factur-X invoices:

Option A: PPF (Portail Public de Facturation) — Free

The government portal, evolved from Chorus Pro. Free to use, no advanced features.

Good for:

Very small businesses with low invoice volumes (fewer than 50/month)
Auto-entrepreneurs and micro-businesses
Anyone who cannot yet afford a certified PDP

Limitations:

No API or ERP integration
No Peppol cross-border support
Basic reporting only
Not suitable for high-volume sending

Option B: Certified PDP — Paid

A certified private platform that handles routing, validation, and DGFiP reporting.

Good for:

Any business with regular invoicing needs
Businesses needing ERP/API integration
Companies invoicing across EU borders (Peppol)

Certified PDPs as of May 2026 (DGFiP registry):

Cegedim e-Business
Yooz
Sage e-invoicing
Cegid
Additional certifications expected June 2026 (Pennylane, Storecove, others)

Step 3: Select Your Accounting Software

Your accounting software must:

Generate Factur-X with the EN 16931 profile (not Minimum or Basic)
Connect to your chosen PDP (or the PPF)
Process incoming Factur-X invoices from suppliers

Software confirmed as Factur-X ready for September 2026:

Cegid — native Factur-X + PDP integration
Sage (50, 100, 300) — native Factur-X + PDP integration
EBP — native Factur-X + Chorus Pro
Pennylane — native Factur-X, PDP connectivity in progress
SAP S/4HANA — Factur-X native (confirmed EN 16931 certified)

Step 4: Validate Your Factur-X Output

Before going live, validate your invoices using:

Validation Tool: Factur-X Python Library

pip install factur-x
python -c "
from facturx import is_valid
result = is_valid('your-invoice.xml')
print(result)
"

Validation Tool: Mustangproject (Java)

java -jar Mustang-CLI-2.14.0.jar --action validate --source your-invoice.pdf

DGFiP Technical Validation

The DGFiP has announced an online validator tool for French mandate compliance. Check impots.gouv.fr for the latest URL.

Step 5: Configure Your PDP Connection

Once your accounting software and PDP are selected, configure the integration:

Register with your PDP — Create an account, provide SIRET number (French company registration identifier)
Get your Identifiant PDP — Your PDP will assign a routing identifier
Register with PPF — Even if you use a PDP, you must register your SIRET and PDP details with the PPF (DGFiP maintains the directory)
Test end-to-end — Send a test invoice from your accounting software → PDP → test recipient

Step 6: Handle Incoming Factur-X Invoices

From September 2026, your suppliers may start sending Factur-X invoices. Your system must:

Accept Factur-X PDF files (the PDF/A-3 format)
Extract and process the embedded XML for accounting automation
Update payment records with the structured invoice data

Most accounting software does this automatically if configured for Factur-X receiving.

Step 7: Train Your Team

Key people to train:

Accounts payable: How to handle incoming Factur-X invoices, what to do if the PDP reports an error
Accounts receivable: How to generate and send Factur-X via the new system, how to check delivery status
Finance: DGFiP reporting obligations — what data your PDP reports automatically, what you need to file separately

Step 8: Communicate with Customers and Suppliers

Before going live:

Notify customers of your sending switchover date (2–4 weeks in advance)
Confirm receiving capability with suppliers — they may start sending Factur-X before your mandatory deadline
Provide your SIRET and PDP identifier to any supplier that asks

Go-Live Checklist

Before September 2026 (Phase 1) or your relevant deadline:

Common Implementation Mistakes

Using the wrong Factur-X profile — The Minimum and Basic profiles are not sufficient for the mandate. Use EN 16931 profile.
Not registering with the PPF — Even PDP users must register their SIRET with the PPF directory.
Not testing receiving — Testing sending is obvious, but also test that your system correctly receives and processes Factur-X from a supplier.
Starting too late — Grande entreprises should be testing by July 2026 at the latest for a September go-live.
Confusing Factur-X with Chorus Pro — Chorus Pro handles B2G (government) invoicing. The new mandate is for B2B (business-to-business). They use different platforms.