French reform
France's e-invoicing mandate: the 2026 guide
On 1 September 2026, electronic invoicing stops being optional between French companies. Here is what changes, for whom, with which formats and platforms — and how to get ready without the scramble.
E-invoicing deadline alerts
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The dates that matter
| Deadline | Obligation | Who |
|---|---|---|
| 1 September 2026 | Mandatory reception | Every VAT-registered company established in France |
| 1 September 2026 | Mandatory issuance | Large and mid-size companies |
| 1 September 2027 | Mandatory issuance | SMEs and micro-enterprises |
These dates come from the final arbitration (law 2022-1157, decree 2024-1099), after successive postponements — the full history, exact scope and penalties are detailed on the dedicated page.
How it works: PPF, PDPs, the directory
The French scheme is a five-corner CTC model: each party goes through its platform, and the administration receives the data.
- PDPs (Plateformes de Dématérialisation Partenaires), registered with the State, transmit and receive invoices on behalf of companies.
- The PPF (public invoicing portal) keeps the central directory — who receives where — and concentrates tax data for the DGFiP.
- Non-registered dematerialisation operators connect through a PDP.
- Each invoice follows a status lifecycle (submitted, rejected, paid…) reported end to end.
The core formats
Three EN 16931-compliant syntaxes are admitted: Factur-X (the hybrid PDF/A-3 + CII XML, favoured for the transition — FNFE-MPE specification), UBL and CII. A plain PDF over e-mail will no longer count as a B2B invoice.
What about B2C and cross-border?
Operations outside the e-invoice scope (consumer sales, transactions with parties not established in France) fall under e-reporting: periodic transmission of transaction and payment data to the administration, through the same platforms.
Getting ready: the checklist
- Check your identifiers — the SIREN/SIRET is the directory's routing key: validate them.
- Map your flows — how many invoices issued/received, with which customers, from which ERP.
- Choose your platform — compare the market's vendors and PDPs on stated capabilities.
- Choose your format — Factur-X for human readability, UBL/CII for pure automation.
- Test compliance — the EN 16931 validator and the Factur-X extractor run in your browser.
- Prepare 2026 reception — even if you only issue in 2027, you receive from September 2026.
- Track the calendar — the dates have already moved twice: subscribe to the deadline alerts.
For the full implementation method, see the e-invoicing go-live playbook.
Frequently asked questions
Is e-invoicing mandatory in France in 2026?
Yes. On 1 September 2026, every VAT-registered company established in France must be able to receive electronic invoices, and large and mid-size companies must issue them. SMEs and micro-enterprises switch to mandatory issuance on 1 September 2027.
Who is in scope?
All VAT-registered companies established in France, for their domestic B2B transactions. Sales to consumers (B2C) and cross-border operations do not go through the e-invoice but through e-reporting: transaction data transmitted to the tax administration.
Do I have to pick a PDP?
In practice, yes: since the public portal was refocused, the PPF acts as the central directory and the tax-data concentrator, and invoice exchange runs through registered PDPs (Plateformes de Dématérialisation Partenaires) — directly, or via a dematerialisation operator connected to one.
Which invoice formats are accepted?
The core formats, all compliant with the European EN 16931 standard: Factur-X (the Franco-German hybrid PDF + XML format), UBL and CII. A plain PDF over e-mail will no longer be a valid B2B invoice.
Does Chorus Pro disappear?
No. Invoicing to the public sector (B2G) continues through Chorus Pro. The 2026-2027 reform adds the B2B layer: the two circuits coexist.
What are the penalties?
Fines per invoice not issued electronically and per missing e-reporting transmission, with annual caps. The exact amounts and the legal basis (law 2022-1157, decree 2024-1099) are on our calendar and penalties page.
All the France resources
- 2026-2027 calendar, scope and penalties
- The PPF (public invoicing portal)
- PDPs: role, registration, how to choose
- The central directory: invoice routing
- E-reporting: B2C and cross-border
- The invoice status lifecycle
- Factur-X: the FNFE-MPE specification
- The French 5-corner CTC model
- Chorus Pro and B2G
- French VAT regimes
- The full France country page