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
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).
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 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.