Compliance & Factur-X validation
Every invoice and credit note FACTECOM generates is a Factur-X file: a hybrid PDF/A-3 document with an embedded CII XML payload, built to the EN 16931 European semantic standard (profile EN 16931 / COMFORT). Invoices carry TypeCode 380, credit notes 381.
Validated in CI, on every release
Correct-looking PDFs are not enough. FACTECOM's e-invoicing engine is validated on every code change by an automated pipeline:
- Sample invoices and credit notes are generated from fixtures and checked with Mustangproject, the reference open-source validator.
- The build fails on any EN 16931 error, and on any failure of the official DGFiP 2026 "Flux 2" Schematron (
BR-FR-*business rules). - German and generic PEPPOL notices are treated as informational; the French
BR-FRrules are hard gates.
In other words: a release cannot ship if a generated file would be rejected by the French tax authority's own rule set.
Mandatory legal mentions
The structured XML carries the mentions the reform requires, each mapped to its EN 16931 term and checked by the Schematron:
- Gapless invoice number, in the e-invoice character set
- Seller SIREN (9 digits, scheme 0002 — rule BR-FR-10)
- Seller and buyer electronic address (BT-34 / BT-49 — rules BR-FR-12/13)
- Delivery / service date (BT-72)
- Payment mentions PMD / PMT / AAB (BR-FR-05)
- VAT breakdown per rate and category, with the exemption reason for exempt, reverse-charge or export lines
What this covers — and what comes next
This is the rigor behind the file itself. Full compliance with the 2026 reform also requires transmitting invoices through a plateforme agréée (PA) and e-reporting B2C and cross-border transactions — capabilities we are building next. Generating a valid Factur-X file is a prerequisite for both, not a replacement.
Calendar: from 1 September 2026, every business must be able to receive e-invoices, and large and mid-size firms must issue them; SMEs and micro-enterprises must issue from 1 September 2027.
Learn more: The 2026 reform, explained · What is Factur-X?
This page is informational, not legal advice. Verify against the DGFiP / impots.gouv.fr specifications and your accountant.