Tauraco.ai
FREN
My accountInvest
MarketplaceInvestorsInsightsTauraco.io →
FREN
My accountInvest
2 min readBy Sega Diarrah

Factur-X and FEC: France's 2026 e-invoicing reform decoded

Starting September 2026 (French reform), B2B e-invoicing becomes mandatory. What concretely changes and how Tauraco gets you ready.

The French reform timeline

The 2024 Finance Act redrew the calendar for B2B e-invoicing in France:

  • 1 September 2026: mandatory reception of e-invoices for all businesses (any size)
  • 1 September 2026: mandatory issuance for large enterprises (revenue > €250M) and mid-caps
  • 1 September 2027: mandatory issuance for SMBs and micro-enterprises

No further delay is planned (the last revision already slipped from 2024 to 2026).

The Factur-X format

Factur-X is a hybrid PDF/A-3 + XML format. In practice:

  • A human-readable PDF (the classic invoice image)
  • A structured XML file embedded in the PDF, compliant with EN 16931 (UBL or CII profile)

The XML carries structured data automatically usable by the receiver (ERP, accounting). The PDF keeps the same human readability as a paper invoice.

Tauraco produces Factur-X (BASIC or EN 16931 profile) by default on all issued invoices, and reads received Factur-X files to automatically post entries.

The PDP: the French novelty

From September 2026, B2B invoices in France no longer travel freely. They must transit through:

  • either the PPF (Public Invoicing Portal, operated by DGFiP)
  • or a PDP (Partner Dematerialisation Platform — private, state-registered operator)

Tauraco natively integrates with Chorus Pro (already available for the public sector) and is partnering with two state-registered PDPs for private-sector flows. You don't need to pick a separate PDP — everything routes through Tauraco.

FEC: the French tax-audit format

The FEC (Fichier des Écritures Comptables) is mandated by article A.47 A-1 of the French tax code for any tax audit. Normalised ASCII format, 18 mandatory columns (JournalCode, EcritureNum, EcritureDate, etc.).

The Tauraco FEC export is:

  • compliant with the 18 columns
  • timestamped and signed for traceability
  • generated in one click for any period

Crucially: directly reusable by your accountant or a tax inspector without further transformation.

OHADA side: the DSF

The OHADA equivalent of FEC is the DSF (Statistical and Fiscal Declaration), filed annually. Tauraco also natively generates it, country by country, with local specifics (Senegal, Côte d'Ivoire, Cameroon, etc.).

What to do now

Three practical actions:

  1. Confirm your ERP can issue Factur-X today, or plan the migration. Tauraco offers a coexistence mode: your legacy ERP keeps running, Tauraco only handles e-invoicing.
  2. Pilot a PDP with one customer right now, to avoid being stuck in September 2026.
  3. Verify your signing chain (qualified electronic seal) required by certain public buyers.

Going deeper