Understanding the e-billing format

Why a standardized format for electronic invoices?

The State imposes specific formats for electronic invoices to harmonize exchanges between companies and with the tax authorities.

The aim is to eliminate errors and simplify accounting management.

Harmonization objectives

• Improve accounting between software By imposing common formats, all companies, whatever their invoicing software, will be able to exchange invoices without worrying about compatibility.

• Automate accounting processes Electronic invoices can be integrated directly into accounting software, without the need for manual re-entry.

• Enhancing the effectiveness of tax audits By standardizing formats, the authorities can automatically analyze transactions and detect VAT fraud.

Today, a company that receives a PDF invoice often has to re-enter the information in its accounting software.

With a structured format like Factur-X, data is automatically extracted and integrated. This avoid mistakes and speed up management.

What electronic invoice formats will be accepted in 2026?

As soon as the reform takes effect, only three electronic invoice formats will be accepted in France.

Each has its own specific features, and responds to different needs depending on company size and activity.

The Factur-X standard: a hybrid format

Factur-X is a mixed format that combines a readable PDF with integrated XML data. It is particularly well-suited to SMEs and VSEs, as it enables a smooth transition to electronic invoicing.

• Human-readable and software-readable Factur-X: unlike other XML formats, Factur-X displays a classic PDF while integrating data that can be used by accounting software.

• Compatible with most accounting tools Many French software packages have already integrated Factur-X as standard.

• Facilitates automation without technological disruption PDF: companies still using PDFs won't be completely lost.

Example A small communications agency that sends invoices to its customers can continue to provide them with a readable PDF, while ensuring that their accounting software automatically retrieves the information.

Le format UBL (Universal Business Language)

UBL is a structured XML format, widely used in Europe for B2B exchanges. It enables total automation of billing processes.

• Adopted by many European countries for cross-border trade.

• Designed for large companies and EDI platforms that automate the entire billing cycle.

• Easy integration with ERP and advanced accounting systems.

Example An automotive supplier sending invoices to a manufacturer can use UBL to automatically transmit documents to the customer's ERP system, without human intervention.

Le format CII (Cross Industry Invoice)

CII is a UN international standard designed for companies with international operations.

• Ideal for multinationals who have to trade with several countries with different tax requirements.

• Optimized for complex transactions particularly in industry and logistics.

• Mandatory for certain international exchanges.

Example A company exporting products outside the European Union will need to use CII to ensure that its invoice is recognized in partner countries.

How do you choose the right format?

Le choice of electronic billing format depends mainly on the size of the company, its mode of operation and the requirements of its business partners.

This table summarizes the formats and for what type of company they are the most suitable:

You can choose the format according to 4 criteria:

Company size and structure

• A small company with limited automation needs can opt for Factur-X which retains a PDF visual while integrating XML-structured data.

• A larger company, with a high volume of invoices and an ERP (such as SAP or Oracle), will benefit more from the use of these formats. UBL or CII that enable accounting integration without manual entry.

The nature of trade

• Factur-X is ideal if you work with small and medium-sized businesses using standard accounting software.

• UBL is an appropriate choice if your suppliers or customers are located in several European Union countries, as it follows European standards.

• CII is recommended if you have partners outside Europe and wish to guarantee compatibility with international standards.

Desired degree of automation

• Factur-X is an intermediate solution that maintains a readable format while meeting the requirements of electronic invoicing.

• UBL and CII enable fully automated transmission between accounting systems, eliminating any risk of manual error.

Legal and regulatory constraints

• In France, Factur-X is particularly recommended for companies wishing to make a gradual transition. (micro-businesses, VSEs and SMEs) .

• Some companies that have to deal with public authorities or international markets will have to opt for UBL or CII to meet their partners' standards.

3 concrete examples from 3 different companies

• A freelance graphic designer working with French clients will choose Factur-X to issue invoices that are easy to read and comply with regulations.

• An SME specializing in the sale of industrial parts in Germany and Spain adoptera UBL to facilitate intra-European trade.

• An exporter of electronic products to the United States and China should give priority to CII to ensure compatibility with international standards.

What's the difference between PDF and mandatory XML formats?

With the reform of electronic invoicing companies will no longer be able to simply send invoices in PDF format .

The new framework requires the use of structured formats that allow full automation of accounting processing.

Why is PDF alone no longer enough?

The classic PDF is a fixed format It displays invoice information, but this cannot be automatically interpreted by accounting software.

Until now, companies have been able to send their invoices in this form, but this required manual input and led to the risk of errors.

From 2026, a simple PDF will no longer be considered a valid electronic invoice . It must contain structured data that can be used by accounting software and tax authorities.

Comparison between a conventional PDF and a hybrid format such as Factur-X :

Structured XML: the new standard

Formats UBL and CII are structured entirely in XML, with no PDF attached. This means that these invoices are designed to be directly integrated into accounting software without human intervention.

The advantages of structured XML :

• Complete automation no manual entry required.

• Error reduction eliminates typing errors.

• Interoperability Invoice exchange: invoices can be exchanged directly between systems.

How to adapt?

• Check whether your invoicing software allows you to issue invoices in Factur-X, UBL or CII .

• If this is not the case, consider passing through a Partner Dematerialization Platform (PDP) who can convert your invoices to the correct format.

How can you adapt your billing software to the new formats?

All companies will need to ensure that their invoicing software is compatible with the new formats required by the tax authorities.

Check compatibility with standards

Compliant invoicing software must be able to issue and receive invoices in the following formats Factur-X, UBL or CII .

Before 2026, companies must check that their current tools support these standards and, if not, plan an upgrade or software change.

4 criteria for choosing compliant software

• Taking care of required formats (Factur-X, UBL, CII)

• Integration with existing ERP or accounting software

• Can be connected to a Partner Dematerialization Platform (PDP)

• Archiving of invoices for a legal period of 6 years minimum

Example: A freelance consultant using Excel or Word for invoicing will need to switch to compliant invoicing software such as Sage Business Cloud, Cegid or QuickBooks France.

Using a Partner Dematerialization Platform (PDP)

Visit PDP are private platforms certified by the tax authorities to facilitate the management and transmission of electronic invoices. They enable :

• Convert a file to the correct format (Factur-X, UBL, CII)

• Check invoices before dispatch

• Send invoices to customers and tax authorities

• Manage archiving and exchange history

Examples of PDPs and their characteristics :

How long does it take to adopt the new formats?

The changeover to electronic invoicing will take place gradually between 2026 and 2028 according to company size.

Compliance schedule

Companies must therefore anticipate this transition now by testing their tools and updating their billing software.

What happens to companies not ready by 2026?

Companies that fail to comply with the new obligations risk :

• A 15 fine per non-compliant invoice capped at 15,000 for an amount of .

• From payment delays if customers refuse non-compliant invoices.

• A exclusion from public contracts for suppliers not complying with the standard.

Example: SMEs that continue to send invoices in simple PDF format after 2028 will see their documents rejected by their customers, and face penalties.

To avoid these risks, we recommend test electronic invoicing with certain customers before the official deadlines to make sure everything's running smoothly.

Heropay helps you switch to electronic invoicing

The widespread use of electronic invoicing is approaching. Hero offers you a simple, progressive solution that complies with the new requirements.

• From June 2025 you can issue electronic invoices in Factur-X, UBL or CII formats directly from your Hero account. Your invoicing remains seamless, while complying with all legal requirements.

• Summer 2025 , Hero vous permettra de receive and pay your electronic invoices from the platform. Centralized management to simplify your day-to-day operations.

• September 2025 Hero will feature a invoice financing solution . You'll be able to accelerate your collections and improve your cash flow.

• Late 2025 Hero will be based on a PDP partner to guarantee the transmission of your invoices and tax data to the authorities.

• In 2026 Hero becomes himself Partner Dematerialization Platform (PDP) . You'll benefit from a complete service, without intermediaries.

Get ready now for the new rules of electronic invoicing. With Hero, you can be sure of meeting deadlines and choosing the right formats for your business.