Electronic invoice in France
Comprehensive guide to France’s mandatory e-invoicing and e-reporting system (2026–2027)
Overview
France is introducing mandatory electronic invoicing (facturation électronique) for domestic B2B transactions, complemented by electronic reporting obligations (e-reporting). The reform is being rolled out in stages across 2026 and 2027. It requires businesses to issue invoices in structured formats and to transmit invoice data to the tax administration without delay.
The objectives are to modernise VAT collection, combat fraud and streamline business processes by replacing paper and PDF invoices with machine-readable documents. In the B2G sphere, electronic invoicing via Chorus Pro has been mandatory since 2020.
All businesses
registered for VAT in France are within scope
3 formats
UBL 2.1, UN/CEFACT CII and Factur-X are permitted
6 / 10 years
retention periods under tax and commercial law
Timeline
The rollout happens in two stages. The critical point: the obligation to receive applies to every business from the first deadline, regardless of size.
1 September 2026
Receipt mandatory for all, issuance for large and medium-sized businesses
Every business registered for VAT in France must be able to receive electronic invoices. Large and medium-sized enterprises must also issue their invoices electronically from this date.
1 September 2027
Issuance mandatory for SMEs and micro-enterprises
The issuing obligation extends to small and micro-enterprises. From this point all businesses are subject to both the receiving and the issuing obligation.
Alongside
Pilot phase and e-reporting
A pilot phase tests the system under real operating conditions. Reporting obligations for B2C and cross-border transactions follow the same schedule as each company's issuing obligation.
Businesses that only become subject to the issuing obligation in 2027 must still be able to receive and process electronic invoices from September 2026.
What to prepare for
The reform changes not only the invoice format but the entire route an invoice travels. The following requirements are binding:
—Invoices must be transmitted through an approved platform
—Only structured formats are accepted: UBL 2.1, UN/CEFACT CII or Factur-X
—Conventional PDF, Word or Excel invoices are no longer valid
—Electronic reporting applies to B2C and cross-border transactions
—Invoice data reaches the tax administration in near real time
—Invoices must be archived in an audit-proof manner and produced on request
A PDF invoice sent by email does not satisfy the requirements — not even when digitally signed. What matters is the structured data format and the route through an approved platform.
The platform model
Invoices are not exchanged directly between trading partners. They travel through state-approved intermediaries. The system follows the so-called Y model: the platform delivers the invoice to the recipient and reports the tax-relevant data to the DGFiP in parallel.
PPF – Portail Public de Facturation
The state infrastructure operated by the DGFiP. It maintains the central directory of invoice recipients and consolidates data for the tax administration.
Approved platform (PA, formerly PDP)
State-registered service providers. Only they may send and receive invoices and transmit invoice, transaction and payment data to the DGFiP.
Important change
The PPF no longer offers a free invoice exchange service. Its role is limited to directory and data consolidation. Every domestic invoice must therefore travel through an approved platform — routing directly via the PPF is not provided for. The term PDP has also been replaced by PA (Plateforme Agréée); the responsibilities remain unchanged.
In practice this means every business needs a contract with at least one approved platform. Sender and recipient may use different platforms — delivery works through the shared directory and the interoperability between platforms. A mere solution compatible without registration is not sufficient.
Accepted formats
The French mandate permits three structured formats aligned with the European standard EN 16931:
UBL 2.1
The OASIS XML format. The most widely adopted internationally and the basis of Peppol BIS Billing 3.0.
UN/CEFACT CII
Cross Industry Invoice. Pure XML syntax and the technical basis of both ZUGFeRD and Factur-X.
Factur-X
A hybrid format: PDF/A-3 with an embedded XML file. Readable by people and machines alike.
Factur-X is the French counterpart to Germany's ZUGFeRD and technically almost identical. For businesses trading in both countries this is a considerable advantage: the same technical basis serves both markets.
Invoice lifecycle statuses
The exchange does not end when the invoice is sent. Status messages are generated throughout the lifecycle, giving complete traceability and surfacing problems early. The DGFiP prescribes the following statuses:
DéposéeThe invoice has been submitted to the platform.
RejetéeThe platform rejected the invoice because it does not meet the technical requirements.
RefuséeThe recipient declined the invoice on business grounds.
EncaisséePayment has been confirmed.
E-reporting
Where no full electronic invoice is exchanged — for example B2C sales to private individuals or B2B transactions with businesses outside France — companies must submit an electronic report: a summary of the transaction data transmitted to the tax authorities.
E-reporting covers in particular:
—B2C sales to private customers
—cross-border B2B transactions with partners outside France
—payment data for services
The result: the French tax administration gains near real-time visibility of all invoice data, in both the B2B and the B2C sphere.
Peppol integration
To facilitate the exchange of electronic invoices, France has integrated its system with the Peppol network. In July 2025 the French tax authority DGFiP was formally appointed Peppol Authority for France.
Cross-border exchange
Route invoices internationally over the Peppol network.
Standardised format
Peppol BIS with secure transport protocols.
Interoperability
Compatible with the wider European e-invoicing ecosystem.
Scalable architecture
Simplifies connections across platforms.
Approved platforms can therefore send invoices over the network to any foreign trading partner also registered with Peppol, while reporting the required data back to the French tax system.
Archiving
The process does not end at transmission. Electronic invoices must be retained in compliance with the law and produced at short notice during an audit. Responsibility always remains with the business, even where a service provider handles storage technically.
6 years
Tax retention
The period under the Livre des procédures fiscales, counted from the last transaction concerned.
10 years
Commercial retention
The period under the Code de commerce. In practice the figure to plan against.
The three statutory requirements
Authenticity of originThe identity of the issuer must remain verifiable beyond doubt.
Integrity of contentThe invoice must not be alterable after issuance.
LegibilityThe document must remain readable and usable throughout the period.
Three permitted routes
01
Through the approved platform
Many platforms offer retention as an additional service, including the ability to produce a tax archive on request. Check scope and retention period in the contract.
02
In your own systems
Storage on your own infrastructure or DMS. This requires a documented procedure ensuring authenticity, integrity and legibility throughout the retention period.
03
Through a certified archiving provider
A tiers archiveur operating an evidential archiving system (SAE). The reference standards are NF Z42-013 and ISO 14641.
A breach of the retention obligation can attract a fine of up to €10,000. On top of that come the practical consequences of being unable to produce documents during a tax audit.
Practical note: the structured invoice is the legally authoritative original. Where an invoice arrives in Factur-X format, the file including its embedded XML must be retained unchanged — a separately stored PDF rendering is not sufficient.
How we help
As a certified Peppol Access Point we support businesses through the transition to the French model — from choosing the format to connecting existing systems:
Sending and receiving through a certified Peppol Access Point
Support for UBL 2.1, UN/CEFACT CII and Factur-X
Format conversion from ERP, CSV and IDoc data
Validation against EN 16931 before transmission
Integration via API, SFTP and CSV
Traceable status and error feedback
Audit-proof storage of transmitted documents
Advice on format selection and platform connection
Frequently asked questions
Can I continue to use PDF invoices?
Not in their current form. A conventional PDF without structured data is no longer a valid invoice for domestic B2B transactions. What remains available is the hybrid format Factur-X: a PDF/A-3 with an embedded XML file. You keep the familiar visual document while meeting the requirement for machine-readable data.
Do small businesses have to comply as well?
Yes. The obligation to receive applies to every business registered for VAT in France from September 2026, regardless of size. Small and micro-enterprises have one extra year for the issuing obligation, which starts on 1 September 2027.
What is the difference between the PPF and a PA/PDP?
The PPF is the state infrastructure operated by the DGFiP. It maintains the central directory of invoice recipients and consolidates data for the tax administration — but it does not itself carry invoices between businesses. An approved platform (PA, formerly PDP) is a registered provider that actually sends, receives and forwards invoice data. For day-to-day invoicing you need such a platform.
How are B2C invoices treated?
B2C sales fall outside the e-invoicing mandate and under e-reporting instead. You continue to issue invoices or receipts to private customers in the usual way, but you must report the transaction data to the tax administration in aggregated electronic form.
How long must I retain electronic invoices?
Six years for tax purposes and ten years under commercial law. In practice you plan against the longer period. The invoice must be retained in its original format, and authenticity, integrity and legibility must be assured throughout.
Does the mandate apply to foreign businesses?
What matters is VAT registration in France. A German business with a French VAT number and domestic B2B transactions is in scope. Purely cross-border supplies from Germany to France fall instead under the French trading partner's e-reporting obligation.
Summary
France's 2026–2027 e-invoicing mandate fundamentally changes how businesses issue and report invoices. The phased rollout — starting with large companies in September 2026 and extending to all businesses by September 2027 — allows time to prepare, but the work should start now.
By moving to structured formats and connecting to an approved platform, businesses secure compliance while gaining efficiency, faster processing and fewer errors. Integration with the Peppol network additionally enables seamless cross-border invoicing.
Companies that prepare early avoid penalties and position themselves for smoother operations and better relationships with trading partners. The mandate carries the force of law — but with the right planning it becomes an opportunity for digital transformation.
Resources
impots.gouv.fr – Je passe à la facturation électronique
The DGFiP's official starting point for businesses (in French)
DGFiP – Register of approved platforms (PA)
The official list of registered platforms as ODS, XLSX and PDF
DGFiP – Electronic invoicing and approved platforms
The role and obligations of approved platforms in detail
DGFiP – Joining the Peppol network
Guidance on connecting to Peppol in France
FNFE-MPE – Factur-X
Specification and documentation for the hybrid format
OpenPeppol
Network, specifications and certified access points
