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Mandatory Sept. 2026 Phased rollout from September 2026

Frihet supports Factur-X and UBL for France's e-invoicing mandate

France implements mandatory B2B e-invoicing in phases from September 2026. Frihet supports EN16931 and the Factur-X and UBL formats required by the French system.

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The French e-invoicing mandate

France has established mandatory B2B e-invoicing on a gradual basis. The system is based on two routes: the Portail Public de Facturation (PPF) managed by the State, and Plateformes de Dématérialisation Partenaires (PDP), certified private operators. All invoices must include structured data from the EN16931 standard.

France rollout calendar

September 2026 Large companies and intermediate-sized companies (ETI): obligation to send and receive
September 2027 Small and medium-sized companies (SME) and micro-businesses: obligation to send and receive
From day one All companies must be able to receive e-invoices from the first phase

Technical requirements of the French system

Accepted formats

Factur-X (PDF/A-3 with embedded XML), UBL 2.1, and CII (Cross Industry Invoice). All based on EN16931.

Exchange routes: PPF and PDP

Invoices can be sent through the PPF (free public portal) or through a PDP (private platform certified by the DGFiP).

Lifecycle data reporting

The French system requires reporting the lifecycle status of each invoice: received, rejected, approved for payment.

e-Reporting for non-subject transactions

In addition to B2B e-invoices, companies must report B2C transactions and transactions with non-established parties in France (e-Reporting).

How Frihet handles French compliance

Frihet supports the formats and workflows of the French e-invoicing system.

Generation in Factur-X and UBL

Frihet generates invoices in Factur-X format (PDF/A-3 with embedded EN16931 data) and UBL 2.1, the formats required by the French system.

XML ready for PPF and PDP (automated submission Q3 2026)

Frihet generates Factur-X and UBL XML ready for the Portail Public de Facturation (PPF) and PDP platforms. Download and upload XML today — automated API submission is in development (Q3 2026, pending OAuth credential provisioning from PISTE.gouv.fr).

Lifecycle management

Frihet records and reports the lifecycle states of each invoice (received, accepted, rejected) in accordance with DGFiP requirements.

e-Reporting support (Q3 2026)

For transactions requiring e-Reporting (B2C, non-established), Frihet will generate and send reports in the required format. e-Reporting automated submission is in development (Q3 2026, pending PPF/PDP API integration).

FAQ — E-invoicing in France

When is e-invoicing mandatory in France?

The calendar is phased: large companies and ETI must send and receive from September 2026; SMEs and micro-businesses, from September 2027. However, all companies must be able to receive e-invoices from the first phase.

What is the PPF and the PDP?

The PPF (Portail Public de Facturation) is the free public platform managed by the French State (DGFiP). PDPs (Plateformes de Dématérialisation Partenaires) are certified private operators offering additional services. Frihet generates XML compatible with both routes; automated API submission is in development (Q3 2026).

What e-invoice format does France accept?

France accepts three formats: Factur-X (PDF/A-3 with embedded EN16931 XML), UBL 2.1, and CII. All implement the European EN16931 standard. Frihet generates them as downloadable XML based on your company configuration. Automated submission to PPF/PDP is in development (Q3 2026).

What is e-Reporting in France?

e-Reporting is the obligation to report to the French tax administration transactions that cannot be channeled as B2B e-invoices, mainly B2C transactions and transactions with companies not established in France.

Does the mandate affect foreign companies with French customers?

Companies not established in France are not subject to the obligation to issue e-invoices under this mandate. However, if they have French customers subject to the mandate, they must be able to receive the e-invoices those customers send them. Frihet supports XML generation for this — automated submission handling is in development (Q3 2026).

Prepare for the French mandate with time to spare

Frihet already supports the formats and workflows of the French e-invoicing system. Start now and avoid the last-minute rush in 2026.

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