What is the 2026 electronic invoicing reform?

From September 1st 2026, all VAT-registered companies in France must issue their B2B invoices in structured electronic format (Factur-X, UBL or CII). Reception will be mandatory from September 2026 for all companies, issuance progressively by company size. Non-compliance exposes you to DGFiP penalties.

What is the difference between Factur-X, UBL and CII?

Factur-X is the Franco-German standard (PDF/A-3b + embedded CII XML). UBL (OASIS) is used in the UK, Belgium, Netherlands, Scandinavia. CII (ISO 19005) is the XML standard embedded in Factur-X. Scell generates all 3 formats from the same API call. For France, Factur-X is the DGFiP-recommended format.

Does the Factur-X file generated by Scell pass FNFE and Peppol validators?

Yes. Scell generates a PDF/A-3b with CII XML EN16931, validates the 12 FNFE Schematron rules and 7 CIUS-FR rules before each issue. If a parameter is invalid, the API returns 422 with the exact rule code. No non-compliant file exits the API.

How does B2C invoicing work (without SIRET)?

By passing buyer_is_individual: true in the payload, Scell generates an EN16931-compliant invoice without BT-46 (SIRET), BT-47 (VAT), BT-48 (legal ID) tags, and without L441-10 notices (B2B late payment penalties). The same /invoices endpoint handles both cases.

How is Peppol and Chorus Pro submission managed?

Via the SuperPDP connection configured on your account. For regulated B2B flows (including B2G with Chorus Pro), Scell automatically submits the generated Factur-X to SuperPDP which routes to Peppol. The transmission_mode of the issuing company determines the mode (electronic_peppol, email, paper).

How long are invoices archived?

Factur-X files are stored on Scaleway S3 with Object Lock COMPLIANCE (WORM mode). The legal minimum for French tax documents (DGFiP) is 10 years. Scell configures 11 years. Deletion is technically impossible before expiry. The SHA-256 hash of each file is recorded in the ISCA ledger.

Can the PDF invoice appearance be customized?

Yes, via invoice_template_id (UUID of a template created on your account). Templates configure logo, colors, footer, custom legal notices. The embedded CII XML (tax data) is not affected by the template — only the visual rendering of the PDF changes.

What is the difference between a standard, deposit and balance invoice?

Standard (type 380): ordinary commercial invoice. Deposit (type 386): VAT immediately due on partial amount (CGI art. 289). Balance (type 380 + BG-22): final invoice with automatic deduction of issued deposits. Each type is handled by the same endpoint with invoice_type: 'standard' | 'deposit' | 'balance'.

Factur-X · UBL · CII · EN16931 · 2026 Reform · Peppol

Factur-X EN16931 invoices in 1 API call — 2026 reform ready.

POST /invoices → PDF/A-3b + CII XML. Auto Schematron validation, B2C without SIRET, shipping BG-13, Peppol submit. 0 rejection guaranteed. PHP and TypeScript SDK.

Generate my first invoice →View SDKs

$api = ScellApiClient::withApiKey('sk_live_...');

$invoice = $api->invoices()->builder()
    ->buyer('12345678901234', 'Acme SAS',
        new Address('1 rue Test', '75001', 'Paris'))
    ->line('Prestation conseil', 1, 2500.00, 20.0)
    ->dueDate(new DateTime('+30 days'))
    ->outputFormat('facturx')
    ->create();

echo 'Invoice: ' . $invoice->invoice_number;
echo 'Factur-X PDF: ' . $invoice->download_url;

The problem

→2026 mandatory reform — from September 2026, all B2B invoices in France must be in structured electronic format (Factur-X, UBL, CII). SaaS editors generating non-compliant HTML PDFs will be breaking the law.
→Underestimated CII XML complexity — the EN16931 schema has 54 mandatory fields, 12 FNFE Schematron rules, and 3 distinct invoice types (380, 386, 381). A regular PDF never passes Peppol validators.
→Prohibitive integration cost — a horstoeko/zugferd integration from scratch takes 2 to 6 senior developer weeks, for a result that drifts with each standard update.

Our solution

→1 POST /invoices — passing buyer, lines and format (facturx/ubl/cii), you get a PDF/A-3b with embedded CII XML EN16931. The number automatically follows the ISCA ledger FAC-YYYY-NNNN sequence.
→Automatic EN16931 validation — FNFE Schematron passed before each generation. 0 Peppol rejection. The 12 critical rules (BR-CO-*, BR-AE-*) are verified API-side, never client-side.
→B2C, B2B and Peppol — B2C invoices without SIRET (buyer_is_individual), shipping address BG-13, automatic submit to SuperPDP/Peppol for regulated B2B flows.

6 Factur-X guarantees

Factur-X / UBL / CII format choice

The output_format parameter selects the format: facturx (PDF/A-3b + CII XML, FR/DE standard), ubl (OASIS, UK/BE/NL), cii (ISO 19005, B2G). All 3 pass EN16931 and Peppol validators.

3 EN16931 formats

Automatic Schematron validation

Before each generation: 12 FNFE rules, 7 CIUS-FR rules, BR-CO-* and BR-AE-* rules verified API-side. If input is invalid, 422 with the exact rule code. No non-compliant file ever exits.

0 Peppol rejection guaranteed

B2C without SIRET (buyer_is_individual)

For consumer invoices: buyer_is_individual: true removes BT-46/47/48 tags (SIRET/VAT/legal ID) and L441-10 notices. Compliant EN16931 BR-CO-26. One endpoint, two modes.

B2B + B2C in 1 call

Shipping address BG-13

buyer_shipping_address in the payload activates BG-13 tags (ship-to party EN16931). When absent or identical to billing address, the generator does not emit BG-13 (FNFE Schematron compliance, 0 warning).

Shipping EN16931 BG-13

Templates and sequential numbering

invoice_template_id customizes logo, colors, footer. FAC-YYYY-NNNN numbering is managed by the ISCA ledger with contiguous sequence_number: no gap, no duplicate.

Sequential ISCA numbering

S3 WORM archiving + ISCA hash

Each Factur-X file is stored on Scaleway S3 with Object Lock COMPLIANCE (11 years, deletion impossible). The SHA-256 hash enters the ISCA chain isolated by (tenant, sub_tenant). Two independent proofs.

DGFiP 11-year preservation

Hébergé en FranceScaleway Paris

RGPDDonnées FR

Factur-X conformeDGFiP EN16931

eIDAS SESRègl. 910/2014

ISCA SHA-256Ledger immuable

TLS 1.3Chiffrement bout-à-bout

Frequently asked questions

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