France's E-Invoicing Reform
France's réforme de la facturation électronique is the most ambitious e-invoicing overhaul in Western Europe since Italy's SDI. Under Articles 289 bis and 290 of the French Tax Code (as amended by the 2024 Finance Law), all B2B domestic transactions will require structured electronic invoices.
The mandate was originally scheduled for July 2024 but was postponed to September 2026 for the first wave. The delay reflects the complexity of France's unique PPF/PDP hybrid model, which gives businesses a choice between a state-run portal and private certified platforms.
The Direction Générale des Finances Publiques (DGFiP) — France's tax authority — estimates that mandatory e-invoicing will help close the country's €12.1 billion VAT compliance gap (5.6% of VTTL as measured by the EC in 2023) while reducing administrative burden for France's 4 million businesses.
Phased Timeline
1 September 2026
Phase 1: Receiving + Large Senders
ALL companies must be able to receive structured e-invoices. Companies with revenue > €250M must send e-invoices through a PDP or the PPF. E-reporting of B2C and cross-border transactions also begins for large companies.
1 September 2027
Phase 2: Mid-Tier Senders
Companies with revenue between €50M and €250M (ETI — Entreprises de Taille Intermédiaire) must begin sending structured e-invoices and e-reporting.
1 September 2028
Phase 3: All Companies
TPE/PME (small and micro-enterprises) must send e-invoices. Full B2B mandate coverage across all French businesses.
PPF vs PDP Architecture
France's model is uniquely complex. Unlike Italy's centralised SDI or Belgium's Peppol approach, France uses a hybrid public-private architecture:
PPF — Portail Public de Facturation
The free, government-operated portal. Evolved from Chorus Pro (used for B2G since 2020). Provides basic invoicing capabilities with limited customization.
PDP — Plateforme de Dématérialisation Partenaire
Private, DGFiP-registered platforms. Offer advanced features: ERP integration, multi-format support, Factur-X generation, international routing. Must meet strict certification requirements.
For businesses operating across multiple EU markets, choosing a PDP that also supports Peppol, SDI, and other national systems is strategically critical. This is exactly where InvoStaq's multi-country platform shines.
Factur-X & Standards
Factur-X is France's chosen e-invoice format — a hybrid standard that embeds structured XML data inside a human-readable PDF/A-3 document. It complies with the European Norm EN 16931 and supports five profiles of increasing complexity:
The government mandates at least the Basic profile for B2B transactions. However, businesses sending to public sector entities via Chorus Pro already use the EN 16931 profile. InvoStaq supports all five profiles with automatic mapping from source ERP data.
How to Prepare Now
With September 2026 just 5 months away, businesses should act now:
Audit Your Invoice Flows
Map all B2B and B2C invoice flows. Identify which transactions require e-invoicing (B2B domestic) versus e-reporting (B2C, cross-border).
Choose PDP or PPF
For most businesses with volume or multi-country needs, a PDP is the right choice. Evaluate ERP compatibility, pricing, and international coverage.
Ensure Receiving Readiness
Even if you're not in Phase 1 for sending, ALL companies must accept structured e-invoices from September 2026.
Test Factur-X Integration
Validate that your ERP can generate and consume Factur-X files. Test with the DGFiP's pilot environment.
Plan E-Reporting
B2C and cross-border transactions require separate e-reporting to the DGFiP. This is often overlooked in compliance planning.
September 2026 Is 5 Months Away
InvoStaq is a registered PDP candidate with native Factur-X support, Chorus Pro integration, and cross-border compliance across 8 markets. Get compliant before the deadline.