How to create a Factur-X compliant invoice as a foreign supplier in France (2026)

If your company is based in Germany, Italy, Spain, the Netherlands, or the UK — and you sell to French businesses — you need to know about Factur-X. France's 2026 e-invoicing mandate is reshaping how invoices are exchanged between B2B companies, and foreign suppliers are not exempt from its practical effects.

This guide explains what Factur-X is, why it matters to you as a Factur-X foreign supplier, the three data fields that trip up most non-French invoices, and how to generate a fully compliant invoice in under five minutes — even if you have never invoiced a French company before.

What is Factur-X? A 30-second primer for foreign suppliers

Factur-X is France's electronic invoice standard — a hybrid format that combines a standard PDF with an embedded XML data file. The PDF part is the invoice your client sees and reads; the XML part is structured data that their accounting software processes automatically, with no manual re-entry.

Think of it as a normal invoice that also contains a machine-readable version of itself. Your French client's accounts-payable system ingests the data the moment the file arrives — no scanning, no typing, no errors.

Factur-X was jointly developed with Germany (where the identical format is called ZUGFeRD) and is aligned with the European standard EN 16931. From September 2026, plain PDF invoices will no longer be accepted by VAT-registered French companies for B2B transactions. As our technical deep-dive on the Factur-X format explains, the format comes in six conformance profiles — and choosing the right one matters.

Who is affected: foreign B2B suppliers invoicing French companies

France's mandatory e-invoicing law technically applies to businesses established in France. If your company is registered in Germany, Italy, Spain, the Netherlands, or the UK, you are not directly subject to French law.

However, your French clients are. From September 1, 2026, all French VAT-registered companies must be able to receive structured electronic invoices. Large enterprises must also issue them from that date; smaller firms follow from September 2027. In practice, this means:

• A plain PDF invoice sent by email after September 2026 may be rejected outrightby your French client's automated platform.
• French procurement teams are already asking suppliers to upgrade their invoicing format ahead of the deadline.
• Suppliers sending Factur-X invoices today report faster payment approvals and fewer back-and-forth requests from client finance teams.

If you regularly invoice French B2B clients, sending Factur-X invoices is rapidly becoming a commercial necessity — regardless of where your company is registered.

The 3 mandatory Factur-X fields non-French invoices almost always miss

Most foreign invoices that fail French compliance checks are missing one of three pieces of information. Each is either optional or non-existent in German, Italian, UK, or Dutch invoicing practice — which is precisely why they get overlooked.

1. The SIRET number of your French client

SIRET is a 14-digit identifier unique to each establishment (branch or location) of a French company. It is required in Factur-X invoices at EN 16931 level to identify the buyer precisely. Most foreign invoices reference the company name — but French platforms need the SIRET for the specific establishment you are invoicing.

How to get it: ask your French client's accounts-payable contact, or look it up on the French company register at societe.com or pappers.fr using the company name.

2. Your TVA intracommunautaire number in the XML

TVA intracommunautaireis the French term for EU VAT number — the identifier assigned by your home country's tax authority. For EU-based suppliers (DE, IT, ES, NL), this is your national VAT number in EU format (e.g. DE123456789, IT12345678901). For UK suppliers post-Brexit, it is your GB VAT number.

This number must appear in the Factur-X XML as the seller tax identifier. Many foreign invoices include it on the PDF but omit it from the structured XML — which causes silent validation failures on French platforms. Bonne Facture validates the format automatically so this never slips through.

3. EN 16931 conformance level (not just “any” Factur-X)

Factur-X comes in six profiles. The three lower ones (MINIMUM, BASIC WL, BASIC) are technically valid but do not satisfy all requirements for standard French commercial invoicing. EN 16931 (Comfort) is the profile expected by most French companies: it enables VAT deduction for your client and passes validation on all French platforms.

Generating at MINIMUM or BASIC level — even if your tool calls the result “Factur-X compliant” — frequently triggers rejection or manual processing requests because your client's accounting system flags the file as incomplete for VAT recovery.

How to generate a compliant Factur-X invoice on Bonne Facture in under 5 minutes

Bonne Facture was built to make Factur-X compliance simple for any supplier — including those based outside France. Here is the complete workflow:

Step 1: Create your account

Go to /inscription and sign up. No French company registration required — foreign suppliers sign up with their EU or UK company details.

Step 2: Enter your company information

Add your company name, address, and TVA intracommunautaire number. Bonne Facture validates the EU VAT number format automatically, so you cannot accidentally submit an incorrect identifier.

Step 3: Create a new invoice and fill in client details

Click “New invoice” and enter your client's company name, address, and SIRET number. Bonne Facture includes a SIRET lookup so you can find the right establishment code without leaving the form.

Step 4: Add your line items

Add each product or service with quantity, unit price, and applicable VAT rate. For most EU-to-France B2B cross-border services, reverse charge applies and Bonne Facture guides you through the correct configuration.

Step 5: Generate and send

Click “Generate”. Bonne Facture produces a Factur-X PDF/A-3 file at EN 16931 (Comfort) level — the embedded CII XML is validated before download. Send the file to your French client by email. From September 2026, you can also route it directly through a PDP (certified platform) for fully automated delivery.

The whole process takes under five minutes the first time. Subsequent invoices to the same client take under two.

Common mistakes made by German, Italian, and UK suppliers

Across the hundreds of foreign suppliers we support on Bonne Facture, the same errors appear consistently by country:

German suppliers

Often generate ZUGFeRD files at BASIC level— valid in Germany but insufficient for most French B2B transactions. The fix: generate at EN 16931 (Comfort) level. Because Factur-X and ZUGFeRD are technically identical at this level, the same file is valid in both France and Germany — no separate formats needed.

Italian suppliers

Frequently include the codice fiscale (Italian tax code) instead of the P.IVA in EU format. The Factur-X XML expects your full EU VAT number (IT + 11 digits), not the codice fiscale. Double-check which identifier your invoicing tool is embedding in the XML — not just what appears on the PDF.

UK suppliers

Face additional complexity from post-Brexit VAT treatment. UK VAT numbers (GB + 9 digits) are valid seller identifiers in Factur-X, but the VAT treatment for services supplied from the UK to French companies may differ from EU-to-EU transactions. Always confirm with your tax adviser whether reverse charge or UK VAT applies to your specific service category.

All foreign suppliers

Frequently omit the mandatory French legal payment mentions: the late-payment penalty rate (taux de pénalité de retard), the flat recovery cost indemnity (€40), and payment terms. These are legally required on all French B2B invoices and must appear in the Factur-X XML payment terms field — not just as visible text on the PDF. Bonne Facture adds these automatically.

You are more ready than you think

Factur-X compliance as a foreign supplier comes down to three things: getting your client's SIRET, including your TVA intracommunautaire in the XML, and generating at EN 16931 level. None of these are technically difficult — they just require a tool that handles them correctly by default.

Bonne Facture was built exactly for this: foreign companies invoicing French clients without a French accountant in-house. Sign up, fill in your details, and send your first compliant Factur-X invoice today.