Hacktiv' Studio

E-Invoicing: Public Institutions part of the reform

Hacktiv' Studio — Wed, 27 Aug 2025 09:50:05 +0000

The e-invoicing reform does not rely solely on businesses and software publishers: it is primarily driven and supervised by public institutions. These bodies define the rules of the game, provide the necessary infrastructures, and ensure interoperability between stakeholders. Understanding who does what is essential to grasp the scope of this reform and anticipate its impact on organizations.

DGFiP – Conductor of the Reform

The Directorate General of Public Finances (DGFiP) is the central authority. It drafts the reference texts, defines the obligations for invoice transmission and storage, and oversees the registration of Partner Dematerialization Platforms (PDPs).
The DGFiP also ensures compliance with tax regulations and the proper reporting of VAT data.

See : DGFiP Website

AIFE – Technical Engineering at the Service of the State

The State Financial Computing Agency (AIFE) manages Chorus Pro, which has been used for several years for invoicing public entities. This system is now evolving into the Public Invoicing Portal (PPF), a true technical hub between businesses, private platforms, and the tax administration.

As part of this transformation, AIFE also provides a dedicated sandbox, allowing future Partner Dematerialization Platforms (PDPs) and other connected stakeholders to test their integrations, validate their data flows, and anticipate technical constraints before going live in production.

See : AIFE Website

The Ministry of Economy and Finance – Legislation and Political Steering

Through finance laws and their decrees, the Ministry anchors the reform into French law. It ensures consistency between taxation, the digital transformation of businesses, and European directives. The Ministry is also the political driver of the reform and maintains dialogue with professional organizations.

AFNOR – The French Voice of Standardization

The French Standardization Association (AFNOR) plays a key role in aligning national practices with European and international standards. Working closely with the DGFiP and industry stakeholders, it leads the French working groups on e-invoicing and ensures the transposition of European standards into the French context.

AFNOR also organizes dialogue between companies, software vendors, accountants, and public administrations to ensure that French fiscal and business specificities are taken into account. Through this mission, AFNOR guarantees that the standards applied in France are not only compliant with technical requirements but also adapted to local economic realities.

See : AFNOR Website

FNFE-MPE – The Catalyst of the French Ecosystem

The National Forum for Electronic Invoicing and Public Procurement (FNFE-MPE) is an independent association that brings together companies, technology providers, public administrations, and experts around the topic of digitalization. Its role is to foster dialogue between public and private stakeholders, share best practices, and promote the adoption of e-invoicing in France and across Europe.

The FNFE-MPE actively contributes to standardization efforts, notably by conveying the needs of French businesses to CEN/TC 434 and the European Commission. Through its working groups, practical guides, and conferences, it serves as a hub for collaboration and knowledge-sharing, helping the entire industry understand and adopt the new rules.

See : FNFE-MPE Website

Conclusion

The e-invoicing reform relies on a dense institutional ecosystem, where each actor plays a clearly defined role.

The DGFiP sets the regulatory framework and oversees compliance, the AIFE provides the technical infrastructure through Chorus Pro and the future PPF, and the Ministry of Economy and Finance carries the legislative and political dimension. Meanwhile, AFNOR, CEN/TC 434, and ISO ensure the standardization of exchanges. Alongside them, bodies such as FNFE-MPE facilitate public–private dialogue and the dissemination of best practices. Finally, the European Commission embeds this initiative within a broader perspective of European harmonization through the ViDA project.

By bringing these institutions together around a common objective — streamlining exchanges, securing data flows, and improving VAT collection — France is building a system that goes beyond a mere tax obligation: it represents a real opportunity to modernize financial processes and drive the digital transformation of businesses.

The post E-Invoicing: Public Institutions part of the reform first appeared on Hacktiv' Studio.

E-Invoicing Standards and Compliance Framework in France

Hacktiv' Studio — Wed, 20 Aug 2025 08:05:53 +0000

As part of our article on e-invoicing in France, and after covering the legal framework — that is, the laws, decrees, and obligations defining the timeline and responsibilities of businesses — it is now time to focus on another essential pillar of the reform: the normative framework.

While the law defines the what (the obligations), it is the standards that define the how (the technical and organizational requirements to comply with). These standards—whether European, international, or French—each have their own history and specific role: ensuring invoice interoperability, guaranteeing integrity, governing archiving, and securing transmission.

In this article, we will review the main standards that structure e-invoicing and e-reporting, explaining for each of them where it comes from and what its key principles are.

The Structure of the Electronic Invoice

Before it can be transmitted, archived, or audited, an electronic invoice must first be structured in a standardized way. This structure ensures that an invoice issued by a company can be understood, read, and automatically processed by the recipient’s system—whether it is another company, a dematerialization platform, or the tax administration.

To address this interoperability challenge, several standards and formats have emerged in Europe and in France. Some are purely European (EN 16931), others are international (UBL, CII), while France and Germany jointly developed a hybrid format, Factur-X, which combines human readability with technical structuring.

In the following sections, we will explore these different standards, their history, and the principles that govern them.

EN 16931: The European Foundation of Electronic Invoicing

Published in 2017 by the European Committee for Standardization (CEN), the EN 16931 standard is the cornerstone of electronic invoicing in Europe. It responds to a clear objective set by the European Commission: to harmonize invoice formats so that companies across Member States can exchange accounting documents without technical barriers.

In practice, EN 16931 does not define a specific file or programming language, but rather a semantic model: a standardized list of information that an invoice must mandatorily or optionally contain (seller and buyer identities, invoice lines, net and VAT amounts, due dates, etc.). Thanks to this common vocabulary, a French invoice can be understood by a German, Italian, or Dutch system without manual interpretation.

The standard is also designed to be interoperable with several technical syntaxes: XML UBL, CII, or the hybrid Factur-X format. In other words, it defines the content while allowing companies to choose the container, as long as it complies with the defined semantics.

See : EN 16931 on AFNOR

UBL: The XML Language of Electronic Invoicing

Created in the early 2000s by the international consortium OASIS, the Universal Business Language (UBL) is one of the most widely used formats for exchanging electronic invoices, particularly within the European Peppol network.

Designed as a generic XML language, UBL is not limited to invoices: it covers a wide range of business documents (purchase orders, shipping notices, catalogs…). In the field of invoicing, it provides a clear structure that incorporates the information defined by the EN 16931 standard, ensuring its compatibility with European requirements.

UBL is governed by the ISO/IEC 19845:2015 standard, which makes it an internationally recognized and sustainable standard. The version currently in use for electronic invoicing is version 2.1.

One of its major advantages is its international adoption: widely used in Nordic and Anglo-Saxon countries, it facilitates cross-border exchanges. In France, it is recognized as one of the authorized formats, particularly for companies already interacting with Peppol or favoring fully dematerialized exchanges.

See : ISO/IEC 19845:2015 on AFNOR

<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
  <cbc:ID>F2025-001cbc:ID>
  <cbc:IssueDate>2025-08-20cbc:IssueDate>
  <cbc:InvoiceTypeCode>380cbc:InvoiceTypeCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:Name>Fournisseur SAcbc:Name>
      <cac:PartyIdentification>
        <cbc:ID schemeID="SIRET">12345678900011cbc:ID>
      cac:PartyIdentification>
    cac:Party>
  cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:Name>Client SARLcbc:Name>
      <cac:PartyIdentification>
        <cbc:ID schemeID="SIRET">98765432100022cbc:ID>
      cac:PartyIdentification>
    cac:Party>
  cac:AccountingCustomerParty>
  <cac:LegalMonetaryTotal>
    <cbc:PayableAmount currencyID="EUR">1200.00cbc:PayableAmount>
  cac:LegalMonetaryTotal>
Invoice>

Example of a UBL 2.1 invoice

CII: The United Nations International Invoice

The Cross Industry Invoice (CII) is a format developed by UN/CEFACT (United Nations Centre for Trade Facilitation and Electronic Business) and first published in 2006. Unlike UBL, which was created by a private consortium, CII is managed by an international organization under the United Nations, giving it strong legitimacy in global trade exchanges.

CII is also based on the semantic model of EN 16931, but it stands out for its extensive functional richness. It can represent complex use cases: multi-line invoices with hierarchical structures, cross-border operations, and specialized sectors (energy, transport, finance…). This level of detail makes it a format favored by large enterprises and international operators.

CII is governed by the SCRDM (Supply Chain Reference Data Model) of UN/CEFACT, which provides an international normative framework for business exchange documents.

Its main drawback is its technical complexity: CII files are often larger and more difficult to process than UBL, which limits its adoption among smaller organizations. Nevertheless, within the French reform, it is one of the authorized syntaxes, and it is above all the foundation of the Factur-X format, which we will discuss next.

See : SCRDM on l’UNECE

<rsm:CrossIndustryInvoice 
  xmlns:rsm="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100"
  xmlns:ram="urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100">
  <rsm:ExchangedDocument>
    <ram:ID>F2025-002ram:ID>
    <ram:TypeCode>380ram:TypeCode>
    <ram:IssueDateTime>
      <udt:DateTimeString format="102">20250820udt:DateTimeString>
    ram:IssueDateTime>
  rsm:ExchangedDocument>
  <rsm:SupplyChainTradeTransaction>
    <ram:ApplicableHeaderTradeAgreement>
      <ram:SellerTradeParty>
        <ram:Name>Fournisseur SAram:Name>
        <ram:ID schemeID="SIRET">12345678900011ram:ID>
      ram:SellerTradeParty>
      <ram:BuyerTradeParty>
        <ram:Name>Client SARLram:Name>
        <ram:ID schemeID="SIRET">98765432100022ram:ID>
      ram:BuyerTradeParty>
    ram:ApplicableHeaderTradeAgreement>
    <ram:ApplicableHeaderTradeSettlement>
      <ram:GrandTotalAmount currencyID="EUR">1200.00ram:GrandTotalAmount>
    ram:ApplicableHeaderTradeSettlement>
  rsm:SupplyChainTradeTransaction>
rsm:CrossIndustryInvoice>

Example of a CII invoice

Factur-X: The Alliance of PDF and XML

Developed jointly by France and Germany and officially released in 2017, Factur-X is a hybrid format designed to reconcile two often opposing needs: human readability and automated processing.

Concrètement, Factur-X est un PDF/A-3 (format d’archivage lisible par tous) dans lequel est embarqué un fichier XML conforme au CII, lui-même aligné sur le modèle sémantique de l’EN 16931. Résultat : une seule facture qui peut à la fois être lue visuellement par un comptable et traitée automatiquement par un logiciel.

In practice, Factur-X is a PDF/A-3 (an archivable format readable by anyone) that embeds an XML file compliant with CII, itself aligned with the semantic model of EN 16931. The result is a single invoice that can be both visually read by an accountant and automatically processed by software.

Factur-X is therefore based on two normative references: PDF/A-3 (ISO 19005-3) for the visible part, and EN 16931 via CII for the structured part, which gives it full international and evidentiary value.

In France, Factur-X is considered the reference format because it combines ease of use with regulatory compliance. It is also expected to be the most frequently used in the first years of the reform, particularly to meet the needs of companies that must issue electronic invoices while retaining a visually usable document.

See : Factur-X on FNFE-MPE

National Regulatory Standards

While European standards define the structure and content of electronic invoices, France has deemed it necessary to add its own reference framework. The objective is twofold: to adapt the reform to the French context and to ensure the compliance of the platforms that act as intermediaries between businesses and the tax administration.

Two key pillars stand out: the experimental XP Z12-012-014 standard and the DGFiP reference framework, which details the flows and the complete lifecycle of invoices.

XP Z12 (012 – 013 – 014): The French Standard for PDPs and ODs

Published by AFNOR in 2022, XP Z12-012-014 is an experimental standard specifically designed for the implementation of electronic invoicing in France. Unlike European standards, which establish a common framework for all Member States, it directly targets French stakeholders: Partner Dematerialization Platforms (PDPs) and Dematerialization Operators (ODs).

Its key principles:

Define compliance requirements for these actors (security, traceability, interoperability).
Regulate the transmission of invoices and e-reporting data to Chorus Pro.eropérabilité).
Ensure a high level of control, auditability, and reliable archiving.

This standard is therefore the French technical and organizational foundation, complementing the European framework.

See : XP Z12-012 on AFNOR

See : XP Z12-013 on AFNOR

See : XP Z12-014 on AFNOR

The DGFiP Reference Framework: Regulatory Flows

In parallel, the DGFiP has published an operational reference framework describing the 14 regulatory flows of electronic invoicing and e-reporting. This document outlines the complete lifecycle of an invoice: issuance, transmission, reception, rejections, intermediate statuses, and archiving.

These specifications are essential for PDPs and ODs, but also for invoicing and ERP software providers, who must align their solutions with these flows to ensure full interoperability.

Download : External Specifications on DGFiP

Security and Trust Standards

Beyond the structure of invoices and the French regulatory framework, electronic invoicing also relies on a foundation of trust. Indeed, an invoice only has value if its authenticity, integrity, and the confidentiality of its data can be guaranteed. This is why the reform is based on several international standards that govern information security and electronic signature mechanisms.

ISO 27001: Information Security

ISO 27001, first published in 2005 and regularly updated, is the international reference standard for information security management. It requires organizations that adopt it to implement a comprehensive ISMS (Information Security Management System): security policy, access control, risk management, encryption, backups, regular audits, and more.

In the context of electronic invoicing, it is an essential guarantee for PDPs and ODs, which handle millions of sensitive data every day (tax information, amounts, party identities).

See : EN ISO/IEC 27001 on AFNOR

eIDAS: Digital Trust in Europe

The eIDAS regulation, adopted in 2014 and implemented in 2016, governs electronic identification and trust services at the European level. It establishes the rules for electronic signatures, electronic seals, qualified timestamps, and the issuance of digital certificates.

In practice, eIDAS ensures that an electronic invoice has not been tampered with and that it truly originates from the declared issuer. Signatures and seals compliant with eIDAS give invoices evidentiary value equivalent to that of signed paper documents.

See : eIDAS on Lex-Europa

NIS2: Cybersecurity for Essential Entities

Adopted in 2022 and to be transposed into Member States by October 2024, the NIS2 (Network and Information Security 2) directive broadens the scope of cybersecurity obligations in Europe. It now applies to a wide range of actors classified as ‘essential,’ including dematerialization platforms.

Its key principles:

Implement enhanced cybersecurity measures (incident management, penetration testing, system hardening).
Ensure operational resilience against cyberattacks.
Promptly report any major security incident to the competent authorities.

For PDPs and ODs, this means that electronic invoicing cannot be limited to compliance with formats: it must also be embedded within robust cybersecurity governance, under penalty of sanctions.

See : NIS 2 on Lex-Europa

With NIS2, the French reform is fully aligned with a European approach to cybersecurity. Combined with ISO 27001 and eIDAS, it strengthens trust in the system and protects tax data against any digital threat.

Standards for Reliable Archiving

The final essential component of electronic invoicing is archiving. An invoice is not only intended to be transmitted: it must also remain readable, intact, and usable throughout the legal retention period (10 years in France). This is known as reliable archiving, which is based on specific standards.

NF Z42-013: The French Reference

First published in 1999 and regularly updated (most recently in 2020), NF Z42-013 is the French standard that defines the rules of an electronic archiving system (SAE). It governs in particular:

Traceability of operations
Document sealing (hashing, digital fingerprints)
Timestamping
Access and rights management

It is considered the historical reference in reliable electronic archiving in France and has greatly inspired international standards.

See : NF Z42-013 on AFNOR

ISO 14641: The International Equivalent

ISO 14641, published in 2012, is directly derived from the NF Z42-013 standard, adapted at the international level. It sets the same requirements to ensure the durability, integrity, and readability of archived digital documents.

For companies operating internationally, it provides a recognized framework beyond French territory, ensuring that their archiving systems meet the same standards across Europe and worldwide.

See : ISO 14641 on AFNOR

These standards are crucial: without reliable archiving, the legal value of an electronic invoice can be challenged. They thus complete the system by providing a long-term guarantee, essential for meeting tax obligations and administration audits.

Conclusion

Electronic invoicing is not limited to a tax obligation or a simple change of format. It is built on a comprehensive normative ecosystem that provides both its technical robustness and its legal value.

On the one hand, structural standards (EN 16931, UBL, CII, Factur-X) ensure that each invoice can be understood and automatically processed, regardless of the country or the system used. On the other hand, the French reference frameworks (XP Z12-012-014, DGFiP specifications) define the local rules for PDPs, ODs, and all stakeholders of the reform.

In addition come the security and trust standards (ISO 27001, eIDAS, NIS2), which guarantee the integrity of flows and the protection of tax data, and finally the reliable archiving standards (NF Z42-013, ISO 14641), which ensure that electronic invoices retain their full legal value over time.

In short, the French e-invoicing reform is part of a structured, standardized, and secure framework, designed to reconcile tax requirements, the operational needs of businesses, and international harmonization.

More than a constraint, these standards represent an opportunity: they provide companies with assurance of compliance and a solid foundation to modernize their accounting and financial processes.

Glossaire

Term	Definition
DGFiP	French Fiscal Administration
OD	Dematerialization Operator – Service provider that supports companies in issuing and receiving electronic invoices, but does not transmit them directly to the tax administration.
PDP	Partner Dematerialization Platform – Platform registered with the DGFiP, authorized to transmit invoices and e-reporting data to Chorus Pro. It plays a central role in the French reform.
PDF/A-3	Standardized variant of the PDF format (ISO 19005-3) that allows XML files to be embedded as attachments. It is the standard used for the Factur-X format.
PEPPOL	Pan-European Public Procurement Online – European network that facilitates the electronic exchange of business documents and invoices, based in particular on the UBL syntax.
UNECE	United Nations Economic Commission for Europe – UN economic commission for Europe, which oversees UN/CEFACT, the body behind the CII (Cross Industry Invoice) format.

The post E-Invoicing Standards and Compliance Framework in France first appeared on Hacktiv' Studio.

Electronic invoicing in France: definition and legal framework

Hacktiv' Studio — Mon, 11 Aug 2025 18:06:53 +0000

A major change starting in 2026

Starting September 1, 2026, e-invoicing will become mandatory for a large portion of French businesses.
One year later, in September 2027, all VAT-registered companies will be affected.

Contrary to popular belief, it’s not just about sending a PDF by email: it’s a legally regulated process, with standardized formats, secure exchanges, and automatic transmission of data to the tax authorities.

This reform is part of a broader European initiative aimed at harmonizing transactions and combating VAT fraud.

20 years of regulatory evolution

2003 – First legal framework

France introduced a legal framework for e-invoicing by amending Article 289 of the French General Tax Code.

Electronic invoices became acceptable provided they guarantee:

The authenticity of the origin
The integrity of the content
The legibility

The method used to ensure the compliance of this data is the electronic signature.

This reform marks the beginning of the legal framework for e-invoicing in France.

2013 – Greater flexibility

Decree 2013-463 of June 3, 2013, relaxes the rules :

Instead of relying on a single method (electronic signature), the legislator introduced three possible ways to ensure the authenticity, integrity, and legibility of invoices:

Use any technical solution (including a simple PDF), provided that documented and permanent controls are implemented to ensure a reliable audit trail
Use an advanced electronic signature, with specific conditions set by decree
Issue a structured message in a format agreed upon by the parties, enabling automated and unambiguous processing.

This change opens the door to more flexible solutions, while still requiring a robust internal control framework.

2014 – B2G e-invoicing portal

Ordinance 2014-697 of June 24, 2014, established the creation of a single electronic portal for transmitting invoices between suppliers and public entities (the State, local authorities, and public institutions).

This measure, part of the business simplification program, provided for a gradual roll-out from January 1, 2017 (large companies) to January 1, 2020 (micro-enterprises).

It aims to:

Speed up the processing and payment of invoices
Achieve substantial savings (estimated at over €710 million per year)
Reduce environmental impact by eliminating the sending of millions of paper invoices

This portal, which would later become Chorus Pro, was officially established by the decree of June 17, 2014. It pools technical resources for all public-sector entities and provides companies with a single access point for their invoices.

2017 – B2G generalization

Chorus Pro became the central platform for e-invoicing to the public sector (B2G).
Gradually, all companies, regardless of size, were required to use it to issue their invoices to public entities.

Implementation followed a phased schedule:

2017 : Mandatory for large companies
2018 : Mandatory for mid-sized companies
2019 : Mandatory for SMEs
2020 : Mandatory for micro-enterprises

It enables the online transmission, receipt, and tracking of invoices, while centralizing exchanges with all public entities. It also provides real-time tracking of invoice processing status, giving companies full visibility over their submissions.

2021 – B2B reform

Ordinance No. 2021-1190 introduced Article 289 bis of the French General Tax Code, establishing the principle of mandatory e-invoicing between VAT-registered businesses in France and creating a central directory for addressing.

The objective is to enable the tax authorities to better monitor VAT-subject transactions, anticipate audits, and combat fraud more effectively.

2024 – Adjustments and new rules

Article 289 bis is reworded.

Partner Dematerialization Platforms (PDP) become Authorized Platforms (PA).
The Public Invoicing Portal remains the central infrastructure, but direct B2B access via the PPF is eliminated in favor of mandatory routing through an PA.

The new deadlines are set:

september 1st, 2026	General obligation to receive electronic invoices Issuing obligation for Large Companies and Mid-sized Companies
september 1st, 2027	Generalization of the issuing obligation to all businesses

What e-invoicing is not

A simple PDF sent by email
An image or scanned document
A file that does not comply with the authorized structured formats

E-invoicing is not simply sending a file by email. A basic PDF, a scanned image, or a document in an unrestricted format is not considered compliant, even if it contains all the mandatory information.

These formats require manual data entry or OCR processing, which introduces a risk of error and prevents the automated exchange of data with accounting systems and the tax authorities.

A genuine electronic invoice carries its data in a structured format that can be processed automatically, without human intervention.

Objectives of e-invoicing

The core objective of the reform is to create a smooth and secure ecosystem for invoice circulation.

This involves:

A single, interconnected network of Authorized Platforms, ensuring that all businesses, regardless of their software, can exchange invoices seamlessly.
Strictly standardized formats and data, ensuring invoice compatibility and readability for all stakeholders, including the tax authorities.
Full interoperability, promoting transparency, speeding up payments, reducing processing costs, and strengthening the fight against VAT fraud.

Conclusion

E-invoicing is far more than just a change in format — it is a complete overhaul of commercial and tax exchanges.

By relying on common standards and a secure interoperability network, it aims to modernize processes, reduce costs, curb fraud, and provide better traceability.

Its phased implementation through 2027 offers businesses an opportunity to rethink their administrative management and anticipate the benefits of a unified digital environment.

Glossary

Term	Definition
B2B	Business to Business – commercial transactions between companies.
B2G	Business to Government – commercial transactions between companies and public administrations.
OCR	Optical Character Recognition – technology that converts images/scans into machine-readable text.
PA	Authorized Platform – entity authorized to transmit electronic invoices to the tax authorities.
PDP	Partner Dematerialization Platform (former name for PA).
PPF	Public Invoicing Portal – national platform centralizing the receipt of tax data.

The post Electronic invoicing in France: definition and legal framework first appeared on Hacktiv' Studio.

E-Invoicing in France: Everything You Need to Know

Hacktiv' Studio — Sat, 09 Aug 2025 10:39:43 +0000

The electronic invoicing reform will profoundly transform business transactions between companies in France.

Starting in September 2026, large companies and mid-sized businesses will be required to issue their invoices in a structured electronic format, and all businesses will need to be able to receive them. One year later, in September 2027, this requirement will apply to all VAT-registered entities.

The stated objective is clear:

Strengthen the fight against VAT fraud
Modernize business transactions
Simplify business operations through automation and process harmonization

But behind these promises lie major technical and organizational impacts:

Updating or replacing tools
Adapting internal procedures
New and strict regulatory obligations

This article lays the groundwork: definitions, objectives, legal framework, stakeholders, and flows. It serves as the entry point to our series dedicated to the reform, where each aspect will be detailed in a separate article.

What is e-invoicing?

For the purposes of the reform, an electronic invoice is a document issued, transmitted, and received in a structured format (Factur-X, UBL, CII) that enables automated processing by information systems and the tax administration.

See : Electronic invoicing in France: definition and legal framework

Regulatory Framework

E-invoicing is part of a complex set of laws, decrees, and technical standards governing its implementation.
These texts define the obligations of businesses, the formats to be used, the exchange methods, and the compliance requirements.
They are the result of joint efforts between the tax administration, standardization bodies, and private sector stakeholders.

See : E-Invoicing Standards and Compliance Framework in France

Stakeholders in E-Invoicing

Implementing the reform involves several types of stakeholders:

Public institutions (DGFiP, AIFE, FNFE-MPE, AFNOR)

Public institutions play a central role in the reform: the DGFiP leads and oversees the framework, the AIFE develops the Public Invoicing Portal (PPF) and its testing sandbox, AFNOR ensures standardization at the national level, while FNFE-MPE brings together public and private stakeholders to encourage adoption and share best practices.

See : E-Invoicing: Public Institutions part of the reform

Approved Platforms (AP)

(See upcoming article on approved platforms)

Dematerialization Service Providers (DSP)

(See upcoming article on dematerialization service providers)

Software Vendors

(See upcoming article on software vendors)

VAT-Registered Businesses

(See upcoming article on VAT-registered businesses)

Data Flows

E-Invoicing Flows

(See upcoming article on e-invoicing flows)

E-Reporting Flows

(See upcoming article on e-reporting flows)

Lifecycle Flows

(See upcoming article on lifecycle flows)

Impacts on Businesses

The reform brings both technical adjustments and organizational changes.
Businesses will need to adapt their tools, update internal processes, and train their teams to meet the new requirements.
A lack of preparation could disrupt transactions and expose them to penalties.”

(See upcoming article on business impacts)

How to Prepare?

Successful transition to electronic invoicing requires early preparation.
This involves assessing the current situation, planning the necessary adjustments, and mobilizing the right resources.
Each type of stakeholder will have its own specific compliance path.

Approved Platforms (AP)

(See upcoming articles on compliance for APs)

Software Vendors

(See upcoming articles on compliance for software vendors)

VAT-Registered Businesses

(See upcoming articles on compliance for VAT-registered businesses)

The post E-Invoicing in France: Everything You Need to Know first appeared on Hacktiv' Studio.

How does an NF525 certification audit work?

Hacktiv' Studio — Fri, 08 Aug 2025 07:31:07 +0000

NF525 is a certification mark issued by INFOCERT, an accredited certification body. It certifies that a point-of-sale (POS) software complies with French tax requirements regarding data integrity, security, retention, and archiving. Since the 2016 Finance Act, software vendors are required to ensure the compliance of their cash register systems. This compliance can be demonstrated through a certification issued by an accredited body, as required by the French tax administration.

There are two certification frameworks available for POS software:

NF525, issued by INFOCERT
Système de caisse (Cash Systems), issued by the LNE

From a legal standpoint, both certifications are equivalent: they prove that the software complies with the French fiscal requirements. However, their approaches differ significantly:

NF525 relies on a single, clear, and detailed reference framework with stable and well-defined requirements. The publisher knows exactly what is expected.
The LNE framework, on the other hand, is more subjective. It sets general obligations and leaves it to the software vendor to provide their own technical and functional answers to regulatory challenges. This gives more flexibility, but also more uncertainty for vendors who are not fully versed in the legal framework.

In the rest of this article, we’ll walk you through the typical process for POS software certification, regardless of the certifying body.

Preparing for Certification

Before starting the process, the software vendor should:

Verify that their software falls within the legal scope (any system that records customer payments).
Identify the impacted features: payment processing, receipt generation, closing procedures, audit trail, archiving…
Set up a quality system (or at minimum, documented procedures) to demonstrate control over the product.

Early-stage support can help avoid major roadblocks during the audit.

Application File

The vendor signs a quote with the certification body (INFOCERT or LNE) and submits a feasibility file, including:

A functional description of the software
Complete end-user documentation
Internal quality processes (development, testing, release management…)

Certification Audit

The initial certification audit generally lasts two days. It may be conducted remotely or on-site, depending on the certification body.

During the audit, the auditor will review the software and all related quality documentation.

Functional Analysis

The auditor directly tests the software in a real or demo environment. The following elements are typically assessed:

Sales operations: creation, modification, cancellation
Secure handling of sales data
Rendering of readable outputs (receipts, invoices, credit notes…)
Management of sales periods (daily, monthly, yearly closures)
Audit trail implementation
Data archiving
User rights and access to sensitive functions
…

The audit goes beyond a simple demo. The auditor attempts to simulate edge cases, bypass protections, and test the robustness of security mechanisms.

They will inspect both the application interface and the underlying database and file system used by the software.

Document Review

The auditor will examine documents such as:

Quality procedures
Quality records
User documentation
Product brochures
Software design documentation

The goal here is to ensure that the vendor demonstrates full control over the software development lifecycle and its regulatory compliance.

Report and Gap Handling

At the end of the audit, the certification body issues a report listing all non-conformities identified during the assessment.

This report is reviewed by an internal validation committee, which may:

Approve the report as-is
Reclassify certain gaps

There are three types of gaps:

Major non-conformity: Blocking; certification is denied
Minor non-conformity: Non-blocking
Observation / point of attention: Not blocking, but noted

Decision

There are two possible outcomes:

Certification

In this case, the audit was successful, with no major non-conformities.
The certification body issues a certificate valid for 3 years, with annual surveillance audits required.

Postponement

Unfortunately, one or more major non-conformities were found.

The process is not over — the vendor can address the issues and schedule a follow-up audit to validate the corrections and continue the certification.

Duration and Cost

While the audit itself lasts just two days, preparation and remediation can take much longer, depending on:

The size of the software vendor
The maturity of internal processes
The complexity of the product

Estimated cost for an initial audit is between €12,000 and €15,000. A follow-up or surveillance audit generally costs the same, minus some administrative fees.

Conclusion

Whether you pursue certification through the NF525 mark (INFOCERT) or the “Système de caisse” framework (LNE), the certification of POS software is a demanding and structuring process.

It goes far beyond a functional demo — it requires deep control over the product, its documentation, and its lifecycle.

Without proper preparation, the risk of delays, back-and-forths, and unexpected costs is high.
With a structured, guided approach, certification becomes a predictable, manageable process — and a real asset for your product.

Hacktiv’ Studio is here to help

100% success rate: every vendor we’ve accompanied passed on the first try — with an average compliance time of just 3 months.

The post How does an NF525 certification audit work? first appeared on Hacktiv' Studio.