E-Invoicing in France: A Guide to the 2026–2027 French Mandate

France is moving towards mandatory electronic invoicing for domestic B2B transactions. The reform represents a major shift in how VAT reporting is handled, moving from a post-audit system to a Continuous Transaction Controls (CTC) model.

For businesses operating in France, this means new technical requirements, new reporting flows, and strict compliance deadlines starting in September 2026.

In this blog we explain what is changing, who is affected, the official timeline, accepted formats, the role of PA and PPF platforms, archiving rules, and what companies should be doing now.

Why Is France Introducing Mandatory E-Invoicing?

Like many other countries, France is digitizing its VAT reporting processes. The goal is to reduce VAT fraud, close the VAT gap, and give tax authorities greater visibility into business transactions in near real time.

Today, France operates under a post-audit model. Invoices are exchanged between businesses, and tax authorities review data after the fact.

Under the new system, France will move to a Continuous Transaction Controls (CTC) model. In this model:

• Invoices must be submitted through approved platforms
• Invoice data is transmitted automatically to tax authorities
• Reporting happens in near real time

This represents a fundamental change in how businesses manage invoicing and compliance.

Current B2B Requirements for e-Invoicing in France (Before 2026)

At present, B2B e-invoicing is not mandatory in France. However, structured electronic invoices are allowed if they meet certain requirements.

Valid Electronic Invoices Must Include

• Qualified electronic signatures, or
• A proper EDI arrangement under compliant bilateral or multilateral agreements

The EDI arrangement must comply with legal and technical standards and ensure secure transmission and documented audit trails. Digital signatures are optional but widely adopted in practice. Businesses must also maintain business control audit trails to ensure integrity and non-repudiation.

Timeline of the French E-Invoicing Mandate

The implementation timeline has changed since it was first announced. Under the latest draft finance law, the rollout will happen in two main phases.

Spring 2024 – Publication of Approved Providers

The French tax authorities published the official list of approved service providers.

September 1, 2026 – Phase 1

Mandatory issuance of B2B e-invoices for:

• Large enterprises (more than 250 employees and exceeding either $60 million in annual turnover or $50 million on the balance sheet)
• Medium-sized enterprises

From this same date, all taxable companies in France must be able to receive e-invoices, regardless of size.

September 1, 2027 – Phase 2

Mandatory issuance of B2B e-invoices for:

• Small enterprises
• Micro-enterprises (fewer than 250 employees and not exceeding $60 million in turnover nor $50 million on the balance sheet)

It is important to note that the finance law has not yet been formally adopted, and previous timelines have already been postponed. Companies operating in France should therefore monitor updates closely.

Scope of the French Mandate

The reform applies to domestic B2B transactions between VAT-registered businesses in France.

In addition to B2B, France already has mandatory B2G (business-to-government) e-invoicing in place.

B2G E-Invoicing in France (Chorus Pro)

Since January 2020, e-invoicing has been mandatory for all suppliers to the public sector through the Chorus Pro platform.

Supported Formats in Chorus Pro

• UBL 2.1
• CII
• CPP
• Factur-X
• Peppol BIS
• PDF

How B2G Invoices Can Be Submitted

There are different ways for a invoice to be submitted to the public sector.

• Through the Chorus Pro web portal
• Via direct EDI connections
• Through accredited service providers
• The upcoming B2B reform builds on this existing public-sector infrastructure.

How E-Invoicing in France Will Work (B2B Model)

With the new mandate, businesses will no longer send invoices directly to each other. Instead, invoices must go through approved platforms before they reach the customer.

1. The Supplier Sends the Invoice via an Approved Provider (PA)
   The supplier sends the invoice through a government-approved private provider called a PA (Plateforme Agréée).
   This provider is responsible for sending the invoice into the official system.
2. The Invoice Is Delivered to the Buyer
   The invoice is then passed on to the buyer, either directly or through the buyer’s own approved provider.
3. Invoice Data Is Reported to the Public Platform (PPF)
   At the same time, invoice data and status information are reported to the public platform, known as the PPF (Public Billing Portal).
4. The Tax Authorities Receive the Data
   The PPF ensures that the French tax authorities receive the necessary invoice information automatically.

PA and PPF Explained

Some terms you will meet when you are reading about the french e-invoicing mandate, will be PA, PDP and PPF. Here we will explain the differences.

What Is a Plateforme Agréée (PA)?

A Plateforme Agréée is a government-approved private service provider responsible for transmitting electronic invoices within the French system. Before it was called a PA, it was called PDP. Businesses will need to work with an accredited PA to comply with the mandate.

TrueCommerce works as a PA and therefore we are approved and capable to help you stay compliant in France.

What Is the Public Billing Portal (PPF)?

The PPF is the public platform that manages reporting and communicates invoice data to tax authorities.

Accepted Invoice Formats and Data Requirements in France

As part of the e-invoicing requirements there will also be specifications for the formats in which invoices are sent and received.

The formats that companies can choose from are:

• UBL
• CII
• Factur-X

Both UBL and CII are based on XML. Factur-X is a hybrid format combining PDF and XML.

Additionally, there are new requirements for information that must be included in an invoice. Starting from July 1, 2024, an invoice must contain the following:

• The SIREN number
• The delivery address for the invoice recipient if different from the customer address
• The invoice type (sale, service, or hybrid)
• The value-added tax payment on the invoice

Archiving Requirements in France

As part of the French e-invoicing mandate, there are archiving obligations for both electronic and paper invoices.

What Businesses Should Do To Prepare For Mandatory e-Invoicing in France

Although the first obligations begin in September 2026, businesses should start preparation already now, to make sure everything is in place when the mandate begins. The e-invoicing mandate in France is one of the more complicated mandates, and therefore it can take time to implement.

Recommended Next Steps

1. Consult a local tax advisor to ensure compliance
2. Review the technical specifications for approved private platforms (PA) and public reporting feeds (PPF)
3. Select and onboard an accredited PA provider
4. Validate integration through end-to-end testing