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eInvoicing

Electronic invoicing (e-invoicing) is the exchange of invoice data in a structured, machine-readable format instead of, or alongside, a human-readable PDF. This page covers the regulatory context Billerang operates in and how the platform's invoicing engine supports structured e-invoices.

Why this matters​

Across the EU, tax authorities are moving from "send a PDF" to "send structured data the authority can validate and, in some models, route for you." France is furthest along this path among Billerang's primary markets, but the same direction (real-time or near-real-time reporting, structured formats, mandated exchange) is spreading across other EU member states under the wider EU VAT in the Digital Age (ViDA) initiative.

Billerang treats e-invoicing as a rendering and delivery concern on top of the existing invoice model, not a separate billing pipeline. An invoice is rated and generated exactly once; what changes is which template renders it and how it is transmitted.

The French 2026 e-invoicing reform​

France is rolling out a mandatory e-invoicing and e-reporting regime for B2B transactions between French-established businesses, commonly referred to as the French 2026 e-invoicing reform. Under this model:

  • Invoices are exchanged as structured data, not free-form PDFs, through certified Plateformes de Dématérialisation Partenaires (PDP), with the public Chorus Pro platform available as the historical channel for B2G invoicing and as a fallback (PPF) role.
  • Domestic B2B invoice data, and B2C/international transaction data, must also be reported to the tax administration (e-reporting), even where the transaction itself is not e-invoiced.
  • Adoption is staged by company size, with larger companies required to comply first and smaller companies following in subsequent phases.

Billerang does not hardcode specific mandate dates into the platform, since the rollout calendar can shift. Treat any date mentioned in French tax authority communication as authoritative over anything in this documentation.

Structured formats: Factur-X and UBL 2.2​

Two structured formats are relevant to Billerang's invoice output:

  • Factur-X is a hybrid format: a standard, human-readable PDF/A-3 with an embedded XML payload carrying the same invoice data in structured form. It is the format most commonly expected for French e-invoicing exchange, since it lets a human open the same file a machine parses. Factur-X is aligned with the pan-European EN 16931 semantic data model.
  • UBL 2.2 (Universal Business Language) is a pure XML format used across several EU e-invoicing and public procurement contexts (including PEPPOL). It carries the same EN 16931 semantic core as Factur-X but without an embedded PDF.

Both formats describe the same underlying invoice data: seller and buyer identity, line items, tax breakdown, and payment terms. Billerang's invoice model already carries every field this data core requires (seller, billing account, invoice lines, tax class per article, totals), so producing either format is a rendering step, not a data model change.

How Billerang supports this today​

Billerang's billing engine renders invoices through billing templates, and this same mechanism is the basis for structured e-invoice output:

  • Billing templates support an HTML rendering mode (Thymeleaf-based), converted to PDF for the standard human-readable invoice.
  • Each Invoice Type can be pointed at its own billing template via billingTemplateNameEL, so different invoice types (standard invoice, rebate, credit note) can render differently without custom code.
  • Because the invoice model already carries the structured fields a Factur-X or UBL payload needs, adding a structured-XML rendering path for a given invoice type is an additive template, not a rework of rating or billing.
  • Invoice generation, numbering (per-type sequences), and delivery (email, download, API) are already in place; the format of the rendered artifact is the variable point.

In practice, this means a tenant operating under the French mandate does not need a different billing pipeline. It needs the applicable invoice types wired to a template capable of emitting Factur-X or UBL 2.2 alongside, or instead of, the plain PDF.

What Billerang does not do​

Billerang does not act as a PDP or as Chorus Pro itself, and it does not itself certify compliance with any specific national e-invoicing mandate. Transmission to a certified platform (PDP or Chorus Pro) is an integration point, not something the invoicing engine claims to replace. Tenants operating under a mandate are responsible for confirming their transmission channel and certification status with their chosen platform.

  • Data Model for how invoices relate to rated transactions and billing accounts.
  • Glossary for Invoice, Invoice Line, and Article definitions.