France will mandate B2B electronic invoicing starting September 1, 2026, making it one of the largest economies in Europe to enforce e-invoicing obligations. From that date, all VAT-registered businesses in France must be able to receive electronic invoices, while large and medium-sized enterprises must also issue e-invoices and submit e-reporting data. The reform is part of France’s broader digital tax transformation, aiming to close the VAT gap, reduce fraud, and modernise business-to-business transactions through the Portail Public de Facturation (PPF) and certified Plateformes Agréées (PAs, formerly known as PDPs).
Key date: September 1, 2026. All companies must be able to receive e-invoices. Large and medium enterprises must begin issuing e-invoices and submitting e-reporting data. Small and micro enterprises receive an extended timeline for issuance obligations.
What Changes on September 1, 2026
The September 2026 deadline introduces a dual obligation: e-invoicing for B2B transactions and e-reporting for certain data that falls outside the e-invoicing perimeter.
E-Invoicing Obligation
- •Reception: All VAT-registered businesses, regardless of size, must accept electronic invoices from September 1, 2026
- •Issuance (large and medium enterprises): Companies classified as grandes entreprises and entreprises de taille intermédiaire (ETI) must issue e-invoices from September 2026
- •Issuance (small and micro enterprises): PMEs and micro-enterprises receive an extended deadline for the issuance obligation, currently set for September 2027
E-Reporting Obligation
E-reporting covers transaction data that is not captured through B2B e-invoicing. This includes:
- •B2C transactions: Sales to consumers that do not generate B2B invoices
- •Cross-border B2B transactions: Invoices issued to or received from non-French businesses
- •Payment data: Status of payments linked to reported invoices
E-reporting data is transmitted to the tax authority (DGFiP) through a certified PA, with the PPF serving as the central directory and data hub, enabling near-real-time visibility into economic activity.
The PPF and PA Platforms
Portail Public de Facturation (PPF)
The PPF is the government-operated platform that serves as the central directory and tax data hub for e-invoicing in France. Built on the existing Chorus Pro infrastructure used for B2G (business-to-government) invoicing, the PPF manages the recipient directory (allowing businesses to register their chosen PA) and collects tax-relevant data from PAs for transmission to the DGFiP. Businesses must use a certified PA for actual B2B invoice exchange. The system supports three structured formats: Factur-X, UBL, and CII.
Plateformes Agréées (PA, formerly PDP)
All B2B invoice exchange in France goes through certified private platforms called PAs (Plateformes Agréées), formerly known as PDPs. PAs are commercial service providers registered with the French tax authority that exchange invoices between businesses and route the required tax data to the PPF. Advantages of PAs include:
- •Advanced workflow features (approval routing, matching, archiving)
- •Direct integration with accounting software
- •Multi-country e-invoicing support for businesses operating across Europe
- •Higher throughput and SLA guarantees for large-volume invoicers
Choosing a PA: Since all B2B invoice exchange now flows through PAs, selecting the right platform is essential. Evaluate PA providers based on your invoice volume, AP/AR workflow complexity, ERP integration needs, and whether you need multi-country e-invoicing support.
Pilot Phase: February to August 2026
On February 24, 2026, the DGFiP and AIFE launched a live pilot phase for the e-invoicing and e-reporting system. The pilot runs through August 2026, giving PAs and their customers six months to test B2B invoice exchange and B2C e-reporting using real business data in production conditions. Only PAs that have completed end-to-end testing with the PPF are eligible to participate.
As of March 2026, 106 platforms have received PA accreditation, with 61 actively participating in the pilot and approximately 60,000 businesses enrolled out of 600,000 already listed in the PPF directory. The pilot initially follows version 3.0 of the external specifications, with a transition to version 3.1 planned from June 2026 onward.
No statutory grace period: An amendment to shield good-faith businesses from penalties during the first two years was withdrawn during parliamentary proceedings. While enforcement from September 2026 is expected to prioritise good-faith compliance, businesses should not rely on leniency and should aim for full readiness by the mandate date.
Relationship to SAF-T and Digital Tax Reporting
France’s e-invoicing mandate is distinct from SAF-T (Standard Audit File for Taxation) but shares the same underlying goal: giving tax authorities structured, digital access to financial data. While countries like Luxembourg (FAIA), Poland (JPK), and Portugal require periodic or on-demand SAF-T file submissions, France has opted for a real-time or near-real-time data flow through e-invoicing and e-reporting.
The French FEC (Fichier des Écritures Comptables), the existing accounting entries file required during tax audits, will continue alongside e-invoicing. However, the DGFiP has indicated that e-invoicing data may eventually reduce the scope of FEC requirements, as much of the same information will already be available in real time.
ViDA: The EU-Wide Context
France’s reform aligns with the European Commission’s VAT in the Digital Age (ViDA) initiative, which proposes EU-wide digital reporting requirements and mandatory e-invoicing for intra-community B2B transactions. ViDA envisions:
- •Mandatory structured e-invoicing for intra-EU B2B supplies
- •Real-time digital reporting to tax authorities via a standardised EU system
- •Single VAT registration across the EU to simplify cross-border compliance
While ViDA’s full implementation timeline extends beyond 2026, France’s early adoption positions French businesses to be well-prepared when EU-wide requirements take effect. Companies that invest in e-invoicing infrastructure now will have a significant head start.
Action Items for Businesses
With the September 2026 deadline approaching, businesses should take concrete steps to ensure readiness:
- •Assess current invoicing processes. Document your existing invoice creation, sending, receiving, and archiving workflows to identify gaps.
- •Choose your PA provider. Evaluate certified PA vendors based on your requirements and begin contract negotiation early.
- •Update ERP and accounting systems. Confirm your software vendor supports Factur-X, UBL, or CII formats and has a timeline for PA integration.
- •Plan for e-reporting. Identify which transactions fall under e-reporting (B2C, cross-border) and how you will capture and transmit this data.
- •Test early and often. Use the PPF’s pilot environment and your PA’s sandbox to test invoice exchange before the live date.
- •Train your team. Ensure AP/AR staff, IT teams, and finance leadership understand the new workflows and responsibilities.
- •Communicate with trading partners. Coordinate with your major customers and suppliers on format preferences and platform choices to ensure smooth interoperability.
Impact on Multi-Country Operations
For businesses operating across European borders, particularly those with entities in both France and Luxembourg, the convergence of e-invoicing mandates and SAF-T requirements creates both challenges and opportunities. A unified data architecture that supports structured invoice formats (Factur-X, UBL) alongside SAF-T XML exports (FAIA, JPK) positions organisations to handle compliance obligations efficiently across jurisdictions.
Investing in compliance infrastructure today, whether through PA partnerships, ERP upgrades, or validation tools, pays dividends as more countries adopt digital tax reporting requirements. With several new mandates taking effect across Europe in 2025 and 2026, businesses that build adaptable e-invoicing and SAF-T capabilities now will avoid scrambling to meet each new deadline.
For more information, see the official French government e-invoicing page.