The French reform, from the issuer's side
From September 1, 2026 every business established in France must be able to receive electronic invoices, and large and mid-sized companies (ETI) must also issue and report through an approved platform. SMEs and micro-businesses issue and report from September 1, 2027. These are the dates the DGFiP sets for the obligation, not Cord delivery dates.
What is built
- Invoices between French businesses: the invoice's Factur-X is transmitted through the platform, and Cord shows every lifecycle status, from 200 to 213, with its date and reason.
- E-reporting: sales to businesses outside France are reported invoice by invoice, and sales to consumers are aggregated by day, currency and category, on the deadlines of your VAT regime.
- Payments: when VAT is due on receipt, each payment is reported as "Encaissée" or in the payments e-reporting, split by rate.
- The reform's mentions on every French invoice, with or without the platform: operation category (goods, services or mixed), the option to pay VAT on debits, the customer's SIREN and the delivery address.
- Business onboarding from Settings: the business verifies its identity and signs its mandate on the platform through a link Cord generates.
- Rejections with instructions: an invoice rejected by the customer or by a platform shows what the DGFiP requires: an accounting cancellation and a new invoice.
Why it is in beta
All of the above is checked against the French standard's validation rules and the operator's published specification. The production contract with the platform and the end-to-end test with a French organization remain; until then the screen says "Coming soon" and nothing is transmitted.
How it works
The business completes its tax profile: SIREN, VAT regime, option to pay VAT on debits and the nature of its products.
It signs up for the platform from Settings and signs its mandate.
Cord transmits, reports and communicates payments through a queue that queries before resending, and shows every status on the invoice.
Availability and scope
Businesses established in France with onboarding completed: B2B invoices through the platform, e-reporting of international and consumer sales, and payments when VAT is due on receipt. Requires a plan with integrated tax issuance.
Clear limits
Cord only issues: it doesn't receive invoices, so the business needs its own reception platform. An e-reporting declaration can't be corrected from Cord, a transmitted invoice is corrected with a credit note, and self-billing, multiple sellers, advances and the margin scheme are not transmitted.