Exact Globe+

Introduction to French e-Invoicing (French legislation)

Introduction

French e-Invoicing is part of France’s nationwide digital transformation initiative aimed at modernising business-to-business (B2B) invoicing and tax reporting. The reform introduces the electronic exchange of invoice data and reporting of certain transactions to improve transparency, simplify tax compliance, and streamline business processes.

Under the French e-Invoicing framework, companies subject to VAT in France are required to issue, transmit, receive, and process invoices electronically using approved channels and formats. Depending on the nature of the transaction, businesses may also be required to submit e-reporting information to the French tax authorities.

In Exact Globe+, e-Invoicing (B2B) and e-Reporting (B2B foreign or cross-border and B2C) can be generated to the DGFiP (Direction Générale des Finances Publiques) for submissions.

E-Invoicing applies to the following:

Domestic B2B - Invoices where both supplier and customer are established in France, and the transaction is within the French VAT invoicing scope.

E-Reporting applies to the following:

B2C sales – Transaction data are reported instead of delivering an e-Invoice platform to the consumer.
Cross-border B2B flows (intra-EU and extra-EU sales or purchases) – France still requires structured disclosure of the VAT relevant data.
Certain payment data requirements for specific transactions (cash based VAT mainly for services) to support VAT chargeability monitoring.

The topics are as follows:

Settings
Generating e-Invoices
E-Invoice XML mapping to the VAT CategoryCode
Importing Faktur-X, CII and UBL XML

Settings

The following settings are required:

Company data settings

The SIREN/SIRET field under the Digital certificate section must be defined at System > General > Settings > Company data settings.

Note: Select E-invoicing type identifier “0002” together with a valid company SIREN number (9 digits) at the SIREN/SIRET number field. The SIREN/SIRET number must be defined. Alternatively, the SIRET number must be defined in the France e-Invoicing form to create the ESS account. For more information on the forms, see e-Invoicing France - template forms for PA (Plateformes Agréées).

Debtor and creditor maintenance

Select the 0002:SIREN or 0009:SIRET e-Invoicing type identifier at E-Invoicing type identifier in the VAT section under the Financial tab in the debtor (Finance > Accounts receivable > Maintain) and creditor (Finance > Accounts payable > Maintain) maintenance screens.

Note: If Electronically is selected at Send method, the e-Invoice will be sent to the PA (Approved Platforms) during the final processing of the e-Invoice. If Printer or Email is selected at Send method, the e-Invoice will not be sent to PA for submission.

Validation on company and debtor participant number

During the invoice process, IGW will validate the participant number of the company with the buyer’s participant number before the invoice is sent. If the participant number does not match, an error message will be displayed. Example of participant number is 0002:36682761 (0002 + last 9 digit of VAT).

You have to return to the debtor maintenance and correct the E-invoicing type identifier to 0002 to match the actual registered identifier before proceeding to process the invoice.

Conditions screen

The options at Trans. Category in the invoice conditions screen at Invoice > Entries > Invoices and Invoice > Reports > Invoice history will be based on the invoice debtor country code and private person value of the debtor. The options below will be displayed if the invoice debtor is “FR”.

Code	Description
B1	Dépôt d'une facture de bien
S1	Dépôt d'une facture de service
M1	Dépôt d'une facture double (livraison de bien et services qui ne sont pas accessoires l'une de l'autre)
B2	Dépôt d'une facture de bien déjà payée
S2	Dépôt d'une facture de service déjà payée
M2	Dépôt d'une facture double déjà payée
S3	Dépôt d'une facture de service de sous-traitance avec paiement direct
B4	Dépôt d'une facture définitive (après acompte) de bien
S4	Dépôt d'une facture définitive (après acompte) de service
M4	Dépôt d'une facture définitive (après acompte) double
S5	Dépôt par un sous-traitant d’une facture de service
S6	Dépôt par un cotraitant d’une facture de service
B7	Dépôt d'une facture de bien ayant fait l'objet d'un e-reporting (TVA déjà collectée)
S7	Dépôt d'une facture de service ayant fait l'objet d'un e-reporting (TVA déjà collectée)

The options below will be displayed if the invoice debtor is not “FR (B2B foreign)” or the private person of the debtor is selected (B2C).

Code	Description
TLB1	Livraisons de biens soumises à la taxe sur la valeur ajoutée
TPS1	Prestations de services soumises à la taxe sur la valeur ajoutée
TLB1 + TPS1	Les opérateurs doivent distinguer les LB et les PS en e-reporting B2C (cf. lignes de facture)

Goods or Services should be selected at Classification ESL in the Item maintenance. The Trans. Category field will display S1 for B2B domestic by default, if the top 1 item in the invoice entry’s Classification ESL is Services, and TPS1 will be displayed for B2B foreign or B2C.

If the Classification ESL is not defined for the top 1 item in the Item maintenance in the Invoice entry, Goods (for example, B1 for B2B domestic and TLB1 for B2B foreign or B2C) will be displayed.

The defaulting logic in the Trans. Category will always follow the top 1 item line in the invoice to determine if it is B1/S1 or TLB1/TPS1.

VAT code maintenance

The Nature field will be available in the VAT codes screen. This field displays the VAT category, and the options will be taken from the TaxNature.xml file in the XML folder.

The options in the Nature field are displayed based on the following conditions:

Category is exemption – VAT 0% is selected (regardless of percentage value) or 0% VAT and VAT charged is not selected.
Category is standard – VAT 0% is not selected and VAT is not 0%.
Category is VATCharged – VAT 0% and VAT charged are selected.

Generating e-Invoices

The e-Invoice generated is compliant with Factur-X (PDF/A-3). The embedded factur-x.xml file will contain a structured XML representation of the invoice data, whereby the XML file will be automatically embedded into the PDF during the final invoice processing as a CII format e-Invoice. PDF will be generated without embedded XML for trial prints.

The embedded XML will follow the FRCIIExport.xsl stylesheet. The PDF file name will be <InvoiceNumber>_<InvoiceDate>(yyyyMMdd).pdf.

e-Invoice XML mapping to the VAT CategoryCode

VAT CategoryCode will be as follows if the Nature field in the VAT code is not defined:

AE – VAT charged is selected (ExemptionReason is Reverse charge)
S – Percentage is not equal to 0
E – Percentage is equal to 0 and VAT 0% exemption is selected (ExemptionReason is Exempt)
K – Percentage is equal to 0 and EU sales list is not “No listing” under the EU tab.
Z – Percentage is equal to 0

ExemptionReason will be defaulted based on the codes below followed by the CategoryCode:

AE – Reverse charge
E – EXEMPT
K – ICL

Additional <InvoiceReferencedDocument> block will be displayed when the credit note XML is generated. This will reference back to the original sales invoice number.

If the Include additional attachment in XML checkbox is selected in the Print invoice screen, multiple attachments will be included in the XML.

The following formats for the attachments are supported:

jpg and jpeg
png
pdf
csv
xlsx
ods and docx

Importing Faktur-X, CII and UBL XML

You can select PDF or XML file at Finance > Entries > Purchase and import the Faktur-X PDF, CII, and UBL XML files into Exact Globe+.

When importing the e-Invoice, the system will check whether the <ram:SpecifiedLegalOrganization>/<ram:ID> value is in the XML file or the XML that was embedded in the PDF file. This value will be used to find the creditor based on the following priority:

The value will be matched with the value at E-Invoicing Identifier field for the creditor.
If there are multiple attachment blocks in the XML, all the attachments in the purchase entry will be included.