France B2B E-Invoicing: September 2026 Timeline
Understanding France's phased B2B e-invoicing rollout
Last verified: 10 January 2025(verification pending)
Source: French Tax Authority (DGFiP)
France B2B Mandate 2026 — Key Facts
- Reception Mandatory
- September 1, 2026
- Sending (Large)
- September 1, 2026
- Sending (Medium)
- September 1, 2027
- Sending (Small)
- September 1, 2028
- Platform
- PDP (certified platforms)
Overview
France is implementing one of the most comprehensive B2B e-invoicing reforms in the EU. The mandate includes both e-invoicing and e-reporting requirements, with transactions flowing through certified Partner Dematerialization Platforms (PDPs).
Timeline
September 1, 2026
Reception + Large Enterprise Sending
September 1, 2027
Medium Business Sending
September 1, 2028
Small Business Sending
The rollout is phased by company size. All businesses must receive from September 2026. Large enterprises send from September 2026, medium businesses from September 2027, and small businesses from September 2028.
Requirements
Businesses must use a certified PDP to exchange invoices. Formats accepted include Factur-X, UBL, and CII. The e-reporting obligation requires transaction data to be reported to tax authorities.
How to Comply
Choose a certified PDP provider, implement Factur-X or another accepted format, configure e-reporting for VAT transactions, and ensure your SIRET number is correctly configured for routing.
Frequently Asked Questions
What is a PDP?
A PDP (Plateforme de Dématérialisation Partenaire) is a certified platform that handles e-invoice exchange and e-reporting to French tax authorities. You must use a certified PDP for B2B e-invoicing.
What is e-reporting?
E-reporting is the obligation to report transaction data to tax authorities. This applies to B2C transactions and cross-border B2B transactions that aren't covered by the e-invoicing mandate.
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