Contrôle de facture Factur-X

Ce que cette version ne sait pas faire

• UNVERIFIEDOfficial French labels for the 51 MDT-113 reason codes. Only the identifiers were retrieved. The labels are published in XP_Z12-012_Annexe_A_2026_V1.4_VF.xlsx in the FNFE-MPE repository, which was not read. Show the code, not a label.
• UNVERIFIEDOfficial labels for 24 of the 31 lifecycle status codes. Seven labels (206, 207, 208, 210, 212, 213, 501) were retrieved from official rule messages; the rest were not.
• UNVERIFIEDThe Factur-X specification identifier (BT-24) URN for each profile. Not retrieved from any official source.
• UNVERIFIEDA ministerial statement dated 24 August 2026, and the claim of no sanctions for any company through the end of 2026. See ENFORCEMENT_TOLERANCE_END_2026.
• UNVERIFIEDThe figure of 4.215 million companies attributed to DGFiP. No official source carrying that figure was retrieved on 2026-08-28. The only company count retrieved from an official source is the 2 million reported at SOURCES[7] as having declared an approved reception platform, which is a different measure.
• MEASUREDFive further official French lifecycle rules were retrieved (BR-FR-04_MDT-91, BR-FR-CDV-02_MDT-3, BR-FR-CDV-09_MDT-77, BR-FR-CDV-15_MDT-113, BR-FR-CDV-CL-01_MDT-2) but are not shipped above, because their official message text embeds XPath value-of placeholders that render as noise outside a Schematron engine. Their substance is not lost: BR-FR-CDV-15 is the rule requiring a reason (MDT-113) on statuses 210, 213, 501, 207, 206 and 208.
• MEASUREDThis module covers the rule identifiers and texts a receive validator reports. It is not the complete EN 16931 rule set: 43 of the rules published in SOURCES[0] are carried here, selected for a receiving party, not all of them.
• UNVERIFIEDBT-X-272, the Logistics Service fee amount named by BR-FREXT-CO-12 and BR-FREXT-CO-15. Searched by identifier and by the term "Logistic" across both EXTENDED-CTC-FR sheets of XP_Z12-012 Annexe A v1.4 and found in neither. Those two rules cannot be evaluated and must report as not applicable, citing this gap.
• INFERREDThe UBL location of the "Subtype of invoice line item". The CII row is published as BT-X-8 and the UBL row as EXT-FR-FE-163, and no artefact row states that the two are the same field; the binding used here rests on the BR-FREXT-* rule texts naming them together. The UBL entry is tagged INFERRED for that reason.
• UNVERIFIEDThe Factur-X specification identifier (BT-24) URN of each profile, already recorded as KNOWN_GAPS[2] in facturxRules.ts. BT-24 is located here, so its value can be shown verbatim, but nothing in this module can turn that value into a profile name. The rule set stays declared by the user (spec 007, decision 2).
• MEASUREDThe Annexe 1 mapping shipped by DGFiP in the spécifications externes v3.2 covers the Flux 1 subset only. It carries no BT-27, BT-44, BT-106, BT-112, BT-115, BT-126, BT-131, BT-151 or BT-152, so a line table and a totals block cannot be located from the DGFiP annexe alone. Every field here whose sourceIndex is 2 was located in the FNFE-MPE mapping for that reason.
• MEASUREDNo CII element carries a document version. A CII instance is version-checked by its namespace URI alone (SUPPORTED_CII_NAMESPACES). A UBL instance may state cbc:UBLVersionID, but the official UBL-Invoice-2.1.xsd declares it minOccurs="0", so its absence is not a defect and is not treated as one.

Calendrier

• 2026-09-01

  Obligation de recevoir des factures électroniques

  Toutes les entreprises, quelle que soit leur taille, doivent être en capacité de recevoir des factures électroniques à compter de cette date.

• 2026-09-01

  Obligation d’émettre des factures électroniques

  Les grandes entreprises et les entreprises de taille intermédiaire.

• 2027-09-01

  Obligation d’émettre des factures électroniques

  Les micro, petites et moyennes entreprises, y compris les auto-entrepreneurs, ont jusqu’à cette date pour émettre électroniquement leurs factures.

• 2026-09-01

  Approche de tolérance et de bienveillance annoncée : pas de sanctions au démarrage pour les entreprises de bonne foi

  Les entreprises de bonne foi qui rencontrent une difficulté et engagent les travaux nécessaires pour régulariser leur situation.

  The retrieved official wording is limited to "au démarrage de cette réforme" for "entreprises de bonne foi". It does not itself say "no sanctions for any company until the end of 2026". See ENFORCEMENT_TOLERANCE_END_2026 for that narrower claim, which is tagged UNVERIFIED.

Sources

• [0]EN16931-CII-model.sch — EN 16931 validation artefacts (Schematron)2026-08-28
• [1]ConnectingEurope/eInvoicing-EN16931 — repository landing page2026-08-28
• [2]EXTENDED-CTC-FR-CII.sch — file header "Schematron 20260630_EXTENDED-CTC-FR-CII-V1.4.0.03 - Last update: 2026-06-30"2026-08-28
• [3]BR-FR-CDV-Schematron-CDAR.sch — file header "Schematron 20260630_BR-FR-CDV-Schematron-CDAR_V1.4.0.03 - last update 2026 06 30 - Last fix03 2026 07 31"2026-08-28
• [4]fnfempe/France_RFE — repository landing page2026-08-28
• [5]Spécifications externes et normes pour la facturation électronique2026-08-28
• [6]Je découvre la facturation électronique (page published 16/10/2024, modified 26/05/2026)2026-08-28
• [7]Facturation électronique : David Amiel annonce une approche de tolérance et de bienveillance dans la mise en œuvre de la réforme2026-08-28
• [8]Factur-X — page produit FNFE-MPE2026-08-28