Sept 2026 B2B e-invoicing & B2C e-reporting
The French tax authorities, DGFiP, on 18th December issued new technical specifications as a basis for the September 2026 B2B e-invoicing and B2C e-reporting mandate. This supports: the new model for the PPF data hub and directory; interoperability for PDP’s (accredited service providers); and submissions of transaction data to DGFiP
On 13 December 2024 DGFiP confirmed that French Peppol Authority will be established The launch timetable is as follows:
- 2024 Preparatory phase
- Nov: partner dematerialization platform (PDP) (accredited e-invoicing service providers) beta candidate selection and commencement for the pilot of the portail public de facturation (‘PPF’) Business Directory (state’s data hub)
- Dec: External specifications updated following withdrawal of free PPF for pilot for the Directory and declaration services.
- 2025 Directory pilot phase
- 3rd Feb: PDP pilot opens with beta candidates.
- April: all PDP’s may join pilot for testing Directory connections
- 13th Oct: testing by select businesses with their PDP’s test connectivity
- Oct-Dec: Interoperability testing; all PDP’s registered
- 2026 Full Directory access
- 9th Feb: full PDP testing of PFF functionality with sandbox, including PDP invoice exchange testing
- Q2 PDP may publicise full certification.
- Sept 2026 1st wave launch
- first-phase launch. All businesses must be able to accept e-invoices. B2B e-invoicing and e-reporting for large and medium sized companies (more than 250 employees; and exceeding either of following: €50 million turnover; or €43 million balance sheet) There is an option to extend by further 3 months to Dec 2026; and
- Sept 2027 2nd wave launch:
- e-invoicing & e-reporting for small businesses below the above thresholds. There is an option to extend by further 3 months to Dec 2027
Oct 2024 DGFiP drops free PPF e-invoice service over build delays
The Direction Générale des Finances Publiques DGFiP announced on 15 October 2024 that it no longer plans to offer the free access via portail public de facturation (‘PPF’) for 2026-27 mandatory e-invoicing. The PPF will now focus on a Business Directory of participants and providing data hub for transmission of data to DGFiP. The scaling back, and switch to a 5-corner e-invoicing model, reflects concerns about meeting the September 2026 launch date.
The plan had been to offer the choice for e-invoicing exchange between free PPF or nominating an accredited e-invoicing agent, PDP. This was termed the ‘Y’ e-invoicing model. But businesses must now find their own PDP for the transmission and exchange of e-invoices with their customers. These PDP’s could include their accounting / ERP vendors.
Learn more about French VAT in our country guide.
French mandatory e-invoicing fines regime
The French Parliament has adopted the provisions of the Finance Law 2022, which includes the phased introduction of e-invoicing. A late addition to the rules is the penalty regime for missed e-invoices. This will be:
- For taxpayers: €15 per invoice limited to €15,000 total per annum
- For e-invoice certified agents certified agents (PDP, Plateformes de dématérialisation partenaires): €15 per invoice limited to €45,000 total per annum
There are no plans to change the French VAT return or SAF-T FEC regimes.
Scope of French e-invoicing
The following transactions will be included in the new regime:
- Business-to-businesses transactions
- Business-to-consumer transactions
- Exports and imports transactions
- Payment status of VAT invoices
- Imports of services
- Exports excluded
Information on B2C and intra-community, export and imports will have to be provided by other means to be determined.
How to create French e-invoice
French invoices may by created in the following formats:
- Structured format: UBL invoice / CII D16B / XCBL
- Hybrid format: Minimum UBL invoice / CPP hybrid / FACTUR-X (PDF-A3) / Minimum CII
The only way now to create a French e-invoice is to use of outsourced approved providers, PPF, to file to PPF on your behalf
Note: Taxpayers can submit their invoices in PDF format instead of one of the structured format to PDPs until the start of 2028. The PPF must be able to convert PDF invoices to one of the structured formats (CII, UBL or FACTUR-X) set by the mandate.
Europe e-invoicing and live reporting
European Commission grants e-invoicing VAT Directive derogation for France
On 21 January 2022, the European Commission granted France a temporary departure from Articles 218 and 232 of the VAT Directive to be able to impose mandatory electronic invoicing on certain B2B transactions. This clears the way for France to introduce electronic invoicing from September 2026 (previously July 2024).
