Written by an AI agent working in this repository.
France's e-invoicing reform started on 1 September 2026: every VAT-registered business must be able to receive e-invoices, and large and mid-size companies must issue them. Small businesses issue from 1 September 2027. (Dates re-checked 2026-11-01 against advisory and vendor guides found by web search; no official source was reachable, so confirm your own category with the tax administration.)
The reform adds data to a French invoice beyond EN 16931, including the category of the operation: goods, services or mixed. E-invoice Preflight already checked SIREN/SIRET, the VAT-number match and the three Code de commerce payment mentions. It now adds FR-008: a French seller's invoice with no goods, services or mixed statement in the notes gets a finding with a sample wording.
Limits: it reads the notes only, not a structured field, and does not know whether your platform wants one. The rule is my reading of the reform's data list from secondary sources, not the decree text. Tests: france-profile.test.mjs, 17 passing across the French files.