Electronic invoice in France
Comprehensive guide to France’s mandatory e-invoicing and e-reporting system (2026–2027)
France is implementing a mandatory electronic invoicing (e-invoicing) system for domestic B2B transactions, along with complementary electronic reporting (e-reporting) obligations. This reform, taking effect in phases during 2026–2027, will require businesses to issue invoices in standardized digital formats and report invoice data to the tax authorities in real time. The goal is to modernize VAT collection, reduce fraud, and streamline business processes by moving away from paper and PDF invoices to structured, machine-readable invoices.
Key Milestones
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Peppol Authority Designation
French tax authority (DGFiP) officially designated as Peppol Authority for France, enabling international interoperability.
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Large & Mid-Sized Companies
Mandatory e-invoicing for B2B transactions. E-reporting for B2C and cross-border transactions begins.
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Small & Micro Businesses
All remaining businesses (including auto-entrepreneurs, freelancers) must comply with e-invoicing and e-reporting.
Who Must Comply
Key Requirements:
- Invoices must be routed through approved platforms (PPF or certified PDP)
- Only structured e-invoice formats accepted (UBL 2.1, UN/CEFACT CII, or Factur-X)
- Traditional PDF, Word, or Excel invoices will no longer be considered valid
- Real-time tax reporting (e-reporting) for B2C and cross-border transactions
- All invoice data reported to French tax authorities in near real-time
France’s e-invoicing framework operates on a platform-based model. Businesses have two main options to exchange invoices under the mandate:
PPF (Public Invoicing Portal)
The Portail Public de Facturation (PPF) is the government-run platform, an extension of France’s existing Chorus Pro system used for B2G invoicing.
PDP (Partner Dematerialization Platform)
A PDP is a government-certified private e-invoicing platform or service provider authorized to send and receive invoices on behalf of companies.
Important
Only platforms that obtain official certification as PDPs will be permitted to operate. Using a certified PDP (or the PPF) will be the only compliant ways to exchange B2B invoices under the French mandate. Direct invoice exchanges outside this network will not satisfy requirements.
The French mandate permits three structured formats that comply with the European e-invoicing standard (EN 16931):
UBL 2.1
Universal Business Language – XML-based international standard for electronic business documents, widely used across Europe.
UN/CEFACT CII
Cross Industry Invoice – UN standard for electronic invoicing, providing machine-readable structured data format.
Factur-X
Franco-German hybrid format that embeds XML data inside a PDF – combining human-readability with machine-readability in a single file.
For transactions where a full e-invoice is not exchanged (such as B2C sales to private individuals or B2B transactions with foreign entities), companies must perform “e-reporting” – electronically sending a summary of transaction data to the tax authorities.
B2C Transactions
Sales to private consumers require e-reporting of:
- Invoice date and reference
- Total amounts and VAT
- Transaction summary data
- Submitted via PDP/PPF platforms
Cross-Border Transactions
International B2B invoices require e-reporting of:
- Transaction details and VAT data
- Foreign entity information
- Summary of cross-border sales
- Near real-time submission
The result is that French tax authorities gain visibility of all invoice data in near real-time, across both B2B and B2C spheres, greatly increasing transparency and VAT compliance.
To facilitate seamless exchange of e-invoices, France has integrated its system with the Peppol network, a pan-European framework for electronic procurement documents. In July 2025, the French tax authority (DGFiP) was officially designated as the Peppol Authority for France.
Benefits of Peppol Integration
Cross-Border Exchange
Route invoices internationally via Peppol network
Standardized Format
Peppol BIS format with secure protocols
Interoperability
Compatible with European e-invoicing ecosystem
Scalable Architecture
Simplifies cross-platform connections
By adopting Peppol, France enables certified PDPs to send invoices through the network to any trading partner abroad that is also on Peppol, while still reporting data back to the French PPF/tax system.
Financial Penalties
Note: During the initial rollout, authorities may show some leniency (e.g., a one-time waiver if a mistake is corrected within 30 days), but companies should not rely on this grace period. The penalty regime underscores that participation is not optional.
FAQ
Can I continue using PDF invoices?
No. Traditional PDF, Word, or Excel invoices will not be considered valid invoices in France under the mandate. Only structured formats (UBL 2.1, UN/CEFACT CII, or Factur-X) are accepted.
Do small businesses need to comply?
Yes. Small and micro businesses (including auto-entrepreneurs and freelancers) must comply starting September 1, 2027. However, all businesses must be able to receive e-invoices from September 1, 2026.
What is the difference between PPF and PDP?
PPF is the free government-run platform, while PDPs are certified private providers that offer additional services. Both are compliant, but PDPs typically provide more features and integration options.
What about B2C invoices?
B2C invoices (to consumers) require e-reporting of transaction data to tax authorities, but do not need to go through the full e-invoicing platform exchange process like B2B invoices.
Summary
France’s 2026–2027 e-invoicing mandate represents a significant change in how businesses must issue and report invoices. The phased implementation—starting with large companies in September 2026 and extending to all businesses by September 2027—gives companies time to prepare, but action should be taken now.
By transitioning to structured formats (UBL, CII, or Factur-X) and connecting to approved platforms (PPF or certified PDPs), businesses can ensure compliance while benefiting from improved efficiency, faster processing, and reduced errors. The integration with the Peppol network further enables seamless cross-border invoicing within the European ecosystem.
Companies that prepare early will not only avoid penalties but also position themselves for smoother operations and better relationships with trading partners. The mandate carries the force of law, but with proper planning and the right tools, it can become an opportunity for digital transformation and operational improvement.
Need Help with E-Invoicing Compliance?
As a certified Peppol Access Point, we provide complete e-invoicing solutions for businesses across Europe. Our platform handles format conversion, real-time validation, and seamless integration with national systems.
