- From 1 September 2026, VAT-taxable businesses established in France covered by the reform must be able to receive electronic invoices; large and mid-sized companies must also issue e-invoices for in-scope domestic B2B transactions, while SMEs and micro-companies follow on 1 September 2027, subject to statutory exclusions.
- Under the new French e-invoicing process, invoices pass through accredited platforms that perform automated checks; a technical rejection (status 213) can block delivery before the customer sees the invoice, while a refusal (status 210) occurs after delivery for business reasons such as wrong VAT rate, incorrect totals, duplicates, or missing order numbers.
- A rejected invoice is not automatically cancelled; the issuer should correct the electronic document, resend it, and retain the rejection message and audit trail.
- Common rejection causes include format/syntax errors in UBL, CII or Factur-X files, such as invalid PDF/A-3 packaging, missing or inconsistent XML, schema or code-list errors, and mismatches between the visible PDF and embedded XML.
- Existing mandatory invoice data requirements still apply, including invoice number, issue date, party identification, VAT details, and amounts; missing mandatory data can trigger rejection.
Source: docnova.ai
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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