France E-Invoicing

Key compliance facts

About France E-Invoicing

France's e-invoicing mandate moves to its operational phase under the Loi de Finances 2026 (PLF 2026), formally adopted on 2 February 2026 after surviving two no-confidence motions. Key terminology change: 'Plateformes de Dématérialisation Partenaires' (PDPs) are renamed 'Plateformes Agréées' (PAs); the PPF (Portail Public de Facturation) is formally designated as the Central Directory. The pilot launched 24 February 2026 (work started 27 February) with 106 platforms approved and 61 joined in the pilot, involving 60,000 of the ~600,000 directory businesses. Mandate dates remain unchanged: from 1 September 2026, large and intermediate enterprises must issue B2B e-invoices and all businesses must be able to receive; from 1 September 2027, SMEs and micro-enterprises must also issue. PLF 2026 increased penalties: €50 per non-compliant invoice (up from €15), capped at €15,000/year; €500 per missed e-reporting transmission (up from €250), capped €15,000/year. An amendment (I-1028) for a 2-year good-faith shield was withdrawn. The system grants a 3-month grace period for businesses not using an accredited PA. E-reporting for non-established large/intermediate taxpayers is postponed to September 2027. A minimum 1-year service continuity is required when switching PAs. Accepted formats: Factur-X, UBL and CII. Archive period: 6 years VAT / 10 years accounting.

Implementation Phases

1. ✓

   PLF 2026 adopted

   Feb 2, 2026

   Loi de Finances 2026 formally adopted; PDPs renamed PAs.

2. ◉

   Pilot launched

   Feb 24, 2026

   106 platforms approved, 61 in pilot; 60,000 businesses participating.

3. ○

   Phase 1 — large/intermediate issue + all receive

   Sep 1, 2026

   Mandatory issuance for large/intermediate; reception capability for all.

4. ○

   Phase 2 — SMEs/micro issue

   Sep 1, 2027

   Mandatory issuance extended to SMEs and micro-enterprises.

Key Compliance Facts

• Operating authority: DGFiP — Direction Générale des Finances Publiques
• Architecture: Decentralised Y-schema (PPF + PAs)
• PDPs renamed Plateformes Agréées (PAs)
• PPF designated as Central Directory
• Penalties: €50/invoice (was €15), capped €15,000/year
• E-reporting penalty: €500/transmission (was €250), capped €15,000/year
• Formats: Factur-X, UBL, CII
• Archive: 6 years VAT / 10 years accounting
• Pilot: 106 platforms approved, 61 in active pilot
• 3-month grace period for businesses not using an accredited PA
• Minimum 1-year service continuity on PA switch

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