France E-Invoicing 2026: Complete Compliance Guide
Starting September 1, 2026, France will implement one of Europe's most significant invoicing reforms. All French businesses will be required to receive electronic invoices, and large companies must issue them. This guide explains everything you need to know to prepare.
What is France's E-Invoicing Mandate?
France is introducing a mandatory Business-to-Business (B2B) e-invoicing system as part of its digital transformation initiative1. The reform aims to:
- Combat VAT fraud by creating a centralized reporting system
- Simplify VAT collection and reduce administrative burden
- Modernize business processes across all company sizes
- Align with EU directives on digital invoicing (EN 16931 standard)
Unlike some European countries where e-invoicing is optional, France is making it mandatory for all B2B transactions between French companies2.
Timeline: When Does This Take Effect?
The implementation follows a phased approach:
September 1, 2026
- ✅ ALL businesses must be able to receive e-invoices2
- ✅ Large companies (>€1.5B turnover) and mid-sized companies (€250M-€1.5B) must issue e-invoices2
- ✅ SMEs and micro-enterprises must receive e-invoices (but can still issue paper/PDF invoices temporarily)
September 1, 2027
- ✅ ALL businesses (including SMEs and micro-enterprises) must issue e-invoices2
Key takeaway: Even if you're a small business, you have less than 8 months to prepare to receive e-invoices. Issuance requirements follow in 2027.
The Big Change: PPF Abandoned, PDP Required
What Happened to the PPF?
Initially, France planned to use a Public Invoicing Portal (PPF - Portail Public de Facturation) managed by the government. However, on October 15, 2024, the French tax authority (DGFiP) announced a major policy shift3:
The PPF will NO LONGER handle invoice transmission. Instead, it will only serve as a data aggregation platform for tax reporting3.
What is a PDP?
A PDP (Plateforme de Dématérialisation Partenaire), now called PA (Plateforme Agréée), is a government-certified private platform that:
- Receives invoices from issuers
- Validates format compliance (ensures invoices meet EN 16931 standards)
- Transmits invoices to recipients
- Reports transaction data to French tax authorities
All businesses must now use a PDP. There is no longer an option to connect directly to the PPF for invoice exchange.
Why This Matters
- You cannot send e-invoices directly to other businesses
- You must choose and register with a certified PDP
- Your PDP will handle all technical compliance (format validation, transmission, reporting)
- Different PDPs may offer different features and pricing
Mandatory E-Invoice Formats
France recognizes three standardized formats compliant with the European EN 16931 standard:
1. Factur-X (Hybrid PDF + XML)
Most popular format in France4.
How it works:
- Visual PDF for humans to read
- Embedded XML data for machines to process
- One file contains both formats
Advantages:
- Easy for recipients to view (looks like a normal PDF)
- Machine-readable for automated processing
- Widely supported by French accounting software
Versions:
- Factur-X 1.0.06 (older, still valid)
- Factur-X 1.0.07 (recommended, improved compliance)4
2. UBL 2.1 (Universal Business Language)
International XML standard maintained by OASIS.
How it works:
- Pure XML format
- Structured data only (no visual representation)
Advantages:
- International standard used globally
- Highly structured and standardized
- Good for B2B integrations
3. UN/CEFACT CII (Cross Industry Invoice)
Alternative XML standard developed by the UN.
How it works:
- Pure XML format
- Similar to UBL but different structure
Advantages:
- UN-backed standard
- Used in some enterprise systems
Which Format Should You Choose?
For most French businesses: Factur-X
Why?
- Combines visual PDF + structured data
- Easiest transition from current PDF invoices
- Widely adopted in France
- Recipients can view it easily
For international companies: UBL 2.1
Why?
- Global standard
- Used across EU and beyond
- Better for cross-border operations
Your PDP will typically support all three formats and can convert between them automatically.
Who Needs to Comply?
Required to Issue E-Invoices (September 2026):
- Large enterprises (>€1.5 billion turnover)
- Mid-sized companies (ETI, €250M-€1.5B)
Required to Issue E-Invoices (September 2027):
- Small and Medium Enterprises (SMEs)
- Micro-enterprises
- Self-employed professionals
Required to Receive E-Invoices (September 2026):
- ALL businesses registered in France
- This includes freelancers, sole proprietors, and micro-entrepreneurs
Exemptions:
- B2C transactions (business to consumer) - NOT affected
- International invoices (cross-border) - Different rules apply
- Specific sectors may have temporary exceptions (check with your PDP)
Penalties for Non-Compliance
France takes e-invoicing compliance seriously. Potential penalties include5:
- €15 per non-compliant invoice (up to €15,000 per year)5
- VAT deduction refusal
- Delays in payment processing
- Potential audits by tax authorities
Important: Many large French companies have announced they will refuse paper/PDF invoices starting September 2026. Non-compliance could mean lost business.
How to Prepare: 8-Month Checklist
With September 2026 approaching, here's your action plan:
Immediate (January-February 2026):
✅ 1. Assess your current invoicing process
- How many invoices do you issue per month?
- What software/system do you currently use?
- Who handles invoicing in your organization?
✅ 2. Research and select a certified PDP
- Compare features, pricing, and support
- Check integration with your existing accounting software
- Verify certification status with DGFiP
✅ 3. Check your accounting software compatibility
- Does it support Factur-X or UBL 2.1?
- Does it integrate with your chosen PDP?
- Do you need an upgrade?
March-May 2026:
✅ 4. Register with your chosen PDP
- Complete the onboarding process
- Set up technical integration
- Test invoice creation and transmission
✅ 5. Update your invoicing templates
- Ensure all mandatory fields are included
- Add PDP routing information
- Update terms and conditions if needed
✅ 6. Train your team
- Accounts payable staff
- Accounts receivable staff
- Customer service (to handle client questions)
June-August 2026:
✅ 7. Run parallel tests
- Issue e-invoices alongside traditional invoices
- Test with willing customers
- Identify and fix issues
✅ 8. Communicate with customers and suppliers
- Inform them of your PDP details
- Explain the September 2026 deadline
- Share your e-invoicing capabilities
✅ 9. Final system verification
- Confirm PDP integration is stable
- Verify format compliance
- Test error handling
Before September 1, 2026:
✅ 10. Go live
- Switch to 100% e-invoicing for receiving
- Issue e-invoices if you're a large/mid-sized company
- Monitor for issues during first weeks
Common Questions
Can I still issue PDF invoices after September 2026?
If you're a large or mid-sized company: NO. You must issue e-invoices.
If you're an SME or micro-enterprise: YES, until September 2027. But you must still be able to receive e-invoices.
Do I need to change my current invoicing software?
It depends. Many modern accounting software packages already support Factur-X or can integrate with PDPs. Check with your provider. You may need:
- A software update (often free)
- A plugin or module (may cost extra)
- A complete replacement (if your software is outdated)
What if my client doesn't have a PDP yet?
Your PDP can typically still deliver the invoice through alternative channels (like email) until your client's PDP is set up. However, encourage all your clients to prepare before September 2026.
Are international invoices affected?
Invoices to/from foreign companies follow different rules:
- French company → Foreign company: Not subject to e-invoicing mandate (traditional invoice OK)
- Foreign company → French company: The French recipient must be able to receive e-invoices
Cross-border e-invoicing is expected to expand under the EU's ViDA initiative in the coming years.
What about B2C invoices (to consumers)?
B2C transactions are NOT affected. You can continue issuing paper or PDF invoices to individual consumers. The mandate only applies to B2B transactions between French companies.
Benefits of Early Adoption
While compliance is mandatory, early adopters often see significant benefits:
Cost Savings
- Eliminate paper, printing, and postage costs
- Reduce manual data entry errors
- Faster payment processing
Efficiency Gains
- Automated invoice matching
- Faster reconciliation
- Real-time tracking of invoice status
Competitive Advantage
- Position your business as modern and efficient
- Attract customers who prioritize digital operations
- Prepare for future EU-wide e-invoicing standards
Environmental Impact
- Reduce paper waste
- Lower carbon footprint from mail transportation
Need Help?
Official Resources:
Tools to Simplify Compliance:
At Compliant Invoice, we offer a free invoice generator that supports:
- Factur-X format generation
- EN 16931 compliance
- French mandatory fields
- Multi-language support
Create a compliant invoice now →
Conclusion
France's e-invoicing mandate represents a major shift in how businesses operate. While September 2026 may seem far away, the preparation required is significant—especially for businesses that have never used electronic invoicing.
Key actions to take now:
- Choose and register with a certified PDP
- Verify your accounting software compatibility
- Train your team on the new processes
- Communicate with customers and suppliers
The good news? Once implemented, e-invoicing typically reduces costs, improves efficiency, and simplifies compliance compared to traditional paper invoicing.
Don't wait until summer 2026. Start preparing today to ensure a smooth transition.
Sources and References
Last updated: January 8, 2026
This article provides general information based on publicly available sources and should not be considered legal or tax advice. Consult with a qualified French tax advisor for guidance specific to your business situation.
Footnotes
-
French Ministry of Economy (2025). Tout savoir sur la facturation électronique pour les entreprises. ↩
-
Avalara (2025). France E-Invoicing E-Reporting Mandate 2026-2027. ↩ ↩2 ↩3 ↩4
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Esker (2024). Communiqué DGFiP : les PDP au coeur de l'écosystème, le PPF en retrait. ↩ ↩2
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SEEBURGER (2024). ZUGFeRD 2.3 and Factur-X 1.0.07 for e-invoices. ↩ ↩2
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Sovos (2024). E-Invoicing France - Compliance Requirements. ↩ ↩2