In the French e-invoicing reform, the electronic invoice must be classified as an invoice for goods “G“, an invoice for services “S” or mixed “M” (both goods and services). The 3rd group “Mixed” may be often tempting but must be assigned with caution: an invoice for goods with a complimentary [shipping] service on top remains an invoice for goods (we say, the service shares the VAT flavour of the core product), see Factures mixtes (biens + services) en facturation électronique 2026.

The same classification applies to export / EU deliveries provided to the authorities via a separate e-reporting data stream.

Let’s try to solve it step-by-step. In Dynamics 365 for Finance, the Free text invoice remains an invoice for services, “S”, as a rule. Beware: many companies use FTIs to sell fixed assets, these must be treated separately.

A Sales invoice may include both. Is there a way to classify an invoice as “G”, “S” or “M” without any knowledge but the e-invoice output alone? I tend to say yes: let’s assume the [electronic] invoice is ready and all custom units of measure at the lines have been converted into the UNECE standard. Then an invoice containing any of the units

H87 KGM TNE GRM LTR CLT MLT MMT CMT MTR KMT CMK MMK MTK MTQ MMQ BAR PR SET DZN XBE XBG XBO XBX XCI XRL XCQ XCR XCS XCT XDR XBA NMP XPK XPX XPL XPU XRG XBB XSA LEF XTN XTU HLT XCY XEN LN

is likely to be an invoice for goods.

In contrary, an invoice with any of  HUR DAY WEE MON ANN SAN QAN MIN SEC E48 ACT KWT KWH MWH E25 should be an invoice for services.

The  C62  “a unit of something” may appear in both, thus excluded.

Finally, an invoice with units from both 2 classes above would be a mixed one. In contrary, invoices with products and shipping or handling on top are realised differently in ERP systems: only with the product lines and header-level charges in addition. These will nicely fall into the “G” category, right where they belong.