PEDIF prepares recurring PDF invoices as structured invoice data for the French target workflow, validates the defined output and prepares the handoff to the agreed platform route.
Technical process information, not legal or tax advice. The exact scope must be assessed for each company, transaction, recipient and platform.
Since 1 September 2026, businesses within the scope of the French reform must be able to receive e-invoices through an approved Plateforme Agréée (PA). Large companies and Entreprises de Taille Intermédiaire (ETIs) must issue e-invoices for covered transactions and transmit the required e-reporting data. SMEs, small businesses and micro-enterprises follow for issuing and e-reporting on 1 September 2027.
Under the French reform, statutory transmission and reception run through a platform approved by the DGFiP. A compatible solution may sit in front of it technically, but does not replace the approved platform.
UBL, CII and Factur-X form the core format set. Factur-X combines a human-readable PDF/A-3 representation with embedded structured CII XML data.
A normal PDF sent by email is not an e-invoice under the reform. Covered B2B transactions require structured invoice data and the prescribed platform route.
All businesses within the reform scope must be able to receive e-invoices through a Plateforme Agréée.
Large companies and ETIs must issue e-invoices for covered B2B transactions; e-reporting follows the same staged timeline.
SMEs, small businesses and micro-enterprises move to mandatory e-invoice issuance and the corresponding e-reporting obligations.
Target format, approved platform, recipient/directory data, mandatory fields, status handling and exception handling should be defined for the actual process.
| Format | Role in the French process | Type |
|---|---|---|
| Factur-X | Hybrid format: PDF/A-3 as the readable representation plus embedded structured CII XML data. Useful when a visual invoice should remain part of the target format. | PDF/A-3 + CII XML |
| UBL | Structured XML syntax within the French core format set for machine-processable invoice data. | Structured XML |
| CII | UN/CEFACT Cross Industry Invoice; structured XML syntax within the French core format set and the structured basis used by Factur-X. | Structured XML |
PEDIF remains the technical bridge between a PDF-based source system and structured invoice output. Statutory transmission, reception and e-reporting are handled by the Plateforme Agréée.
The existing ERP, billing or specialist system produces the recurring PDF invoice.
PEDIF recognizes approved layouts and maps relevant header, line, tax, total and reference data.
The data is prepared for the agreed Factur-X, UBL or CII target route and project rules.
Mandatory fields, syntax, totals, tax logic and document consistency are checked within the defined scope.
The validated output is prepared for the agreed platform or integration route to the Plateforme Agréée.
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