How the tools calculate, and where their figures come from

Every tool on this site runs in your browser. What you enter, including invoice data in the Factur-X creator, stays on your device: no upload, no account, no storage. The rules come from the official texts, read in their version in force. Date of our latest reading: 25 October 2026.

One parameter file, every value sourced

Dates, thresholds, fine amounts, frequencies and periods sit in a single file, where each block carries its source and reading date. Pages and simulators read that file: no figure is typed by hand into a text. So mandatory receiving on 1 September 2026 and issuing on 1 September 2027 for SMEs come from article 289 bis of the tax code and the 2024 finance act, and size categories from decree no. 2008-1354, assessed on the last financial year closed before 1 January 2025.

Fines

The simulator applies article 1737 of the tax code and article 1788 D in their version in force since 21 February 2026: €50 per invoice not issued electronically, capped at €15,000 per calendar year; €500 per missed e-reporting or payment data transmission, with separate caps of €15,000; €500 then €1,000 per 3-month period without a platform to receive, after formal notice. It accounts for the absence of a fine for a first breach repaired within 30 days. E-reporting frequencies follow the BOFiP of 30 September 2026, platform switching periods the decree of 27 July 2026.

The list of approved platforms

The comparison tool reproduces the official list published by the DGFiP, with no ranking, in alphabetical order, and with no prices or links to offers. On our reading day, impots.gouv.fr was under maintenance: the list was therefore read from copies kept by Internet Archive, the one dated 23 September 2026 (captured on 30 September 2026) for the 149 registered platforms and the one dated 31 August 2026 (captured on 1 September 2026) for the 14 applicants. The official page shows an update on 13 October 2026, later than these copies: always check an operator on the official list before signing. Only the name, town or country and registration date are reproduced.

The Factur-X creator

The creator produces a PDF/A-3 holding a factur-x.xml file with the EN 16931 profile, in CII syntax, under the Factur-X specification 1.09.2. The PDF is built in your browser with free fonts (DejaVu) and the sRGB colour profile. The program itself works out the net total, VAT per rate and the gross total, adds the customer’s SIREN with scheme identifier 0002, the delivery address, the transaction category and, if you took it, the option to pay VAT on invoicing. Download stays blocked while a mandatory field is missing or a SIREN has a wrong check digit.

Evidence

The four invoices produced by the automated tests (standard VAT with goods and services, services with the option to pay VAT on invoicing, goods delivered to another address, VAT exemption) are rated valid by Mustang 2.26.0, which checks the PDF/A-3 with veraPDF and the XML with the Factur-X EN 16931 rules.
Each file is read back by the program after creation: the XML extracted from the PDF is identical to the one produced.
Automated tests check dates, categories, fines and their caps, exemption thresholds, SIREN and VAT check digits, and the content of every page, on every change.

Limits

The tools give a reading of the texts, not tax advice. They know neither your contracts, nor your books, nor special situations such as company groups or VAT groups, which call for a professional’s view. The creator does not send invoices: from your issuing date, the file must be submitted on your approved platform. Tax code article numbers are those in force on the reading date and will be updated if the code is renumbered.

Updates

Sources are reread regularly: Légifrance, the BOFiP, service-public.fr and the platform list. A change is only published once all tests pass again. Report an error through the contact page; how we correct is set out in the editorial policy.