France’s electronic invoicing reform entered its first mandatory phase on 1 September 2026. All businesses subject to French VAT must now be able to receive structured e-invoices through a state-approved platform. Large companies and mid-sized enterprises must also issue e-invoices and submit required e-reporting data.
This guide explains who is affected, which formats and platforms are required, and how to prepare for the next deadline on 1 September 2027.
France e-invoicing implementation timeline
| Fase | Requirement | Datum |
|---|---|---|
| Mandatory receipt for all businesses | All businesses subject to VAT in France must be able to receive e-invoices through a Plateforme Agréée. | From 1 September 2026 |
| Issuance for large companies and ETIs | Large companies and entreprises de taille intermédiaire must issue e-invoices for in-scope domestic B2B transactions and meet applicable e-reporting obligations. | From 1 September 2026 |
| Issuance for SMEs and micro-enterprises | Small and medium-sized enterprises, very small businesses and micro-enterprises must issue e-invoices and meet applicable e-reporting obligations. | From 1 September 2027 |
Scope: E-invoicing generally covers domestic transactions between businesses subject to VAT and established in France. Transactions exempt from VAT under the relevant provisions are outside the e-invoicing scope. B2C and international transactions are generally covered by e-reporting instead of domestic e-invoicing.
Foreign businesses: A business without a French establishment is generally outside the domestic e-invoicing obligation, but it may have e-reporting obligations for transactions deemed to take place in France where it is liable for French VAT.
Enforcement: The statutory penalty for failing to issue an invoice electronically is €15 per invoice, capped at €15,000 per calendar year. The first infringement is not penalised. For the launch phase, the French administration announced a tolerant approach for implementation difficulties through the end of 2026.
Use a Plateforme Agréée
Businesses must use a Plateforme Agréée (PA), previously called a Plateforme de Dématérialisation Partenaire or PDP, to exchange mandatory e-invoices and transmit required transaction and payment data to the tax administration.
A software provider or other solution may act as a solution compatible, but it cannot perform the regulated PA functions unless it is itself approved. It must connect to a PA for invoice exchange and e-reporting.
- Choose and designate a PA. Confirm that the provider appears on the official French list of approved platforms.
- Register the correct entity and addresses. The French directory uses business identifiers and routing information so invoices reach the selected platform.
- Define responsibilities. Confirm who validates invoice data, manages statuses, submits e-reporting and handles rejected transactions.
- Check integration scope. Determine whether users will work through a portal, accounting solution, ERP integration or API.
Accepted invoice formats and required data
Approved platforms must support a common minimum set of formats based on EN 16931:
- UBL: Structured XML using Universal Business Language.
- CII: Structured XML using UN/CEFACT Cross Industry Invoice.
- Factur-X: A hybrid PDF/A-3 invoice containing embedded CII XML.
An ordinary PDF sent by email is not a compliant e-invoice. The invoice must contain structured data and pass through an approved platform.
Four additional invoice details apply from 1 September 2026 where relevant: the customer’s SIREN, the transaction category, whether VAT is paid on a debit basis, and the delivery address when it differs from the customer’s billing address.
E-invoicing and e-reporting are different obligations
E-invoicing covers in-scope domestic B2B invoice exchange. E-reporting sends specified transaction and, where applicable, payment data to the tax administration for activities outside the domestic e-invoicing scope.
E-reporting may therefore apply to:
- B2C transactions in France.
- Cross-border B2B transactions.
- Transactions involving a business that is not established in France.
- Payment data for certain services where VAT is due on receipt of payment.
The exact obligation depends on the transaction, VAT treatment and the status of both parties. Businesses should map these flows separately rather than treating e-invoicing and e-reporting as one process.
Uw gereedheid voor e-facturering in vier stappen
1. Determine your scope and deadline
- Classify each French entity. Confirm whether it is a large company, ETI, SME, very small business or micro-enterprise.
- Map transaction types. Separate domestic B2B, B2C, cross-border and VAT-exempt activities.
- Identify payment reporting. Review service transactions for which payment data must be reported.
- Check foreign entity exposure. Determine whether non-established entities are liable for French VAT and e-reporting.
2. Select and designate an approved platform
Choose a PA based on your entity structure, formats, systems, transaction volumes and reporting requirements.
- Verify approval status. Use the current DGFiP list rather than relying on an earlier provisional registration.
- Review interoperability. Confirm how the PA exchanges invoices with other platforms and manages the French directory.
- Evaluate integrations. Check portal, file and API options for your ERP, accounting and billing systems.
- Define support and governance. Agree on issue ownership, service scope and regulatory change management.
3. Configure invoice data and e-reporting
- Map mandatory fields. Include the new French invoice details and the required VAT data in the structured document.
- Select supported formats. Configure UBL, CII or Factur-X according to your systems and customer needs.
- Build transaction classification. Route domestic B2B invoices to e-invoicing and other relevant activities to e-reporting.
- Manage lifecycle statuses. Capture the required invoice processing statuses and make them available to operational teams.
4. Test, go live and monitor
- Run end-to-end tests. Include directory lookup, delivery, rejection, correction, e-reporting and payment reporting.
- Monitor your first live flows. Check invoice statuses and reporting acknowledgements each day during rollout.
- Prepare for September 2027. SMEs and micro-enterprises should implement issuance and e-reporting before the second deadline.
- Follow official updates. Review the DGFiP e-invoicing portal and current technical specifications.
Aan de slag met Qvalia
Qvalia provides structured e-invoicing, Peppol infrastructure and API-based transaction exchange. Qvalia currently lists France accreditation and authority onboarding as in progress. Confirm the current French PA service status and agreed scope with Qvalia before relying on it for mandatory French invoice exchange or e-reporting.
- Review your architecture. Determine how French invoice and reporting flows connect to your ERP, billing or accounting systems.
- Prepare structured data. Map source data to UBL, CII or Factur-X and the applicable French business rules.
- Plan integration. Use the Invoicing API where the confirmed service scope supports your workflow.
- Confirm regulatory delivery. Agree on the approved platform role, reporting responsibilities and go-live date before production.
Review Qvalia’s current country coverage and accreditation status or contact us to discuss your French e-invoicing requirements.