Sept 2026 B2B e-invoicing & B2C e-reporting new timetable
On 5th November 2024, the French tax authorities, DGFiP, confirmed a revised timetable for the September 2026 B2B e-invoicing and B2C e-reporting mandate:
- 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)
- Nov: Technical specifications for pilot;
- Dec: External specifications updated following withdrawal of free PPF.
- 2025 Directory pilot phase
- Jan: PDP pilot opens
- Mar: all PDP’s may join pilot for testing Directory connections
- Oct-Dec: Interoperability testing; all PDP’s registered
- 2026 Full Directory access
- Jan: full PDP testing of PFF functionality with sandbox, including PDP invoice exchange testing
- 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.
France is now using a ‘5-corner’ model, and it is widely expected that Peppol will be adopted for this as the framework and infrastructure used to ensure interoperability between the PDPs.
In June, DGFiP released version 2.4 of the B2B external specifications.
Jan 2024 Updated FAQs
On 5 January, the France issued an updated set of Frequently Asked Questions (FAQ’s) for its planned mandatory e-invoicing and e-reporting regime. These updated FAQ’s included:
- Confirmation of Sept 2026-27 launch dates;
- How to determine which phase of the launch a taxpayer was eligible for;
- Confirmation that all taxpayers must be able to receive e-invoicing from Sept 2026;
- Treatment of certain discounts and coupons; and
- Requirements for non-resident businesses within scope, in particular, foreign e-commerce merchants making distance sales to French consumers;
- Updates on Plateformes de dématérialisation partenaires;
- B2G e-invoicing requirements updates;
On 26 December, version 2.3 of the French e-invoicing specifications in English were published. This version, available in French since July, separated out some use cases into separate documentation.
A word from the team at VATCalc – whatever the timing, remember our VAT e-invoicing service takes away the local obstacles to live reporting. All your transactions are fully audited against national tax legislation before submission to e-invoicing platforms and inclusion in your VAT returns. All in one application!
France will now have to apply to the European Commission for an extension of the VAT Directive derogation it was granted to impose e-invoicing. The permission received in 2022 only lasts until 31 December 2026.
27 July – France abandons July 2024 e-invoicing launch plan
France has responded to business, software provider and lobby group concerns around the short preparation time for the proposed July 2024 mandatory B2B e-invoicing and B2C e-reporting. The Direction Générale des Finances Publiques has announced today that both are delayed.
The launch of the PPF platform on time has also been cited as a reason for the delay. The test launch was going to miss the 2023 deadline, so undermining the pre-launch test in the first half of 2024. This could also likely mean the ongoing certification of PDP e-invoicing agents will drag, too.
Read about our VAT e-invoicing product, which not only creates and submits e-invoices to global tax authorities, but is unique in providing full audit against local tax legislation. And since it is built on the same application as our VAT Filer, all of your sales or purchase e-invoices are fully reconciled to your VAT returns.
France has opted for a Decentralised clearance model of Continuous Transaction Controls model (used in Mexico and Chile). This comes with the option to use certified agents (PDP, Plateformes de dématérialisation partenaires) able to clear invoices instead of direct reporting by the business via PPF. This is rather than the Italian-style Centralised clearance (see below for more details). See our global e-invoicing tracker.
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
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).
There are no plans to change the French VAT return or SAF-T FEC regimes.
Derogation from EU VAT Directive on e-invoicing
France now has it’s derogation from the European Commission and EU Council from the requirements from Articles 218 and 232 of the EU VAT Directive. This prevents member states from imposing e-invoices (and withdrawing paper-based invoices).
This is a temporary derogation between 1 January 2024 and 31 December 2016. After this time, France would need to apply for an extension based on evidence of the cost effectiveness in combating VAT fraud of the measure. The Directive requires sellers of goods or services to provide paper-based invoices unless both the customer and seller agree to use electronic invoices.
You can check the right VAT calculations on e-invoices with our Advisor and Auditor services. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented. The ongoing EU VAT in the Digital Age proposals includes a strand around harmonised Digital Reporting Requirements (DDR) across the member states. This originated from the 2020 Tax Action Plan measures for a fairer and more efficient EU tax regime.
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.
