When will e-invoicing become mandatory in France?

France's e-invoicing mandate was originally planned for July 2024 but has been postponed. The current timeline mandates large enterprises from September 2026, mid-sized from September 2027, and small/micro businesses from September 2028. All B2B invoices must be exchanged through certified PDP (Plateformes de Dématérialisation Partenaires) or the public PPF (Portail Public de Facturation). France uses Factur-X (the French variant of ZUGFeRD) alongside UBL and CII.

What e-invoice formats does France accept?

France accepts three EN 16931-compliant formats: UBL 2.1, UN/CEFACT CII D16B, and Factur-X (the Franco-German hybrid PDF/XML format based on CII). Factur-X embeds structured XML inside a PDF/A-3 document, making invoices both human-readable and machine-readable. For the B2B mandate, invoices must be submitted through certified PDP platforms or the public PPF portal, which validates against French-specific business rules.

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🇫🇷 E-Invoicing in France

MandatoryPeppol

Recently verified: 9 March 2026

France is implementing mandatory B2B e-invoicing in phases starting September 2026, with all businesses required to receive e-invoices first and sending mandates following by size. The reform, known as the "Facture Électronique" mandate, requires invoices in Factur-X (CII), UBL, or CII format, submitted through the Portail Public de Facturation (PPF) or certified Partner Dematerialization Platforms (PDPs).

The rollout follows a phased timeline: large enterprises (>5,000 employees) must send from September 2026, mid-sized companies from September 2027, and all remaining businesses including SMEs from September 2028. All businesses must be able to receive e-invoices from September 2026 regardless of size. B2G e-invoicing has been mandatory via the Chorus Pro platform since 2020.

France's e-invoicing mandate includes a unique "e-reporting" component: transactions with non-French counterparts and B2C transactions must be reported electronically to the tax authority (DGFiP) in near real-time. Invoice Navigator validates French e-invoices against EN 16931 business rules plus France-specific CIUS requirements, covering both Factur-X and UBL syntax bindings.

Non-compliance penalties include fines of €15 per invoice (capped at €15,000 per year) for failure to issue compliant e-invoices, plus potential VAT deduction challenges for invoices that bypass the mandatory platform.

TL;DR

France mandates B2B e-invoicing via PPF/PDP platforms from September 2026, phased by company size through 2028. Supports Factur-X, UBL, and CII formats with e-reporting requirements.

Last updated: January 2026

Quick Facts

Format

facturx, ubl, cii

Next Deadline

Sep 2026

Peppol

Connected

CIUS Rules

112

Auto-Fix

85%

Portal

Chorus Pro ↗

Compliance

Mandate Status

Phase

Status

Scope

B2G

Live (Jan 2020)

All suppliers to public entities

B2B receiving

Sep 2026

All businesses

B2B sending

Sep 2027

Large and mid-sized companies

Technical Specifications

Validation enginePPF (Portail Public de Facturation) + certified PDPs

Required CIUSFactur-X (French EN 16931 CIUS)

Government portalChorus Pro (B2G), PPF (B2B)

Routing identifierSIRET number (mandatory for routing)

PeppolYes — Peppol recognized as a delivery channel

Accepted formatsfacturx, ubl, cii

Invoice Navigator covers 112 Factur-X 1.0.06 rules. Auto-remediates 85% of top rejection errors.

Practical

Common Rejection Patterns

#1BR-FR-02SIREN vs SIRET confusionFix guide

#2FR-R-006Invalid Factur-X profile identifierFix guide

#3FR-02French VAT numbers must be in correct formatFix guide

#4FR-03French B2G invoices have specific requirementsFix guide

#5FR-R-007Factur-X XML must be embedded in PDFFix guide

Invoice Navigator auto-remediates these at pipeline speed. See how →

View all France error codes

Implementation Notes

France's B2B reform introduces a unique PDP-mediated architecture that affects how you design your integration.

The PDP model. Unlike Italy's single SDI clearance, France allows multiple certified PDPs (Plateformes de Dématérialisation Partenaires) to handle invoice exchange. Each PDP validates, routes, and reports to the tax authority. Your pipeline must connect to at least one PDP — or to the free PPF (Portail Public de Facturation) for basic functionality. The certification process for PDPs is ongoing, with the first PDPs expected to be certified in early 2026.

E-reporting obligation. France requires not just e-invoicing but also e-reporting of transaction data (including B2C and cross-border) to the tax authority. This is a separate data flow from the invoice itself. If your customers do both B2B and B2C in France, you need two reporting paths: e-invoicing for domestic B2B, and e-reporting for everything else.

Factur-X specifics. Factur-X is the French implementation of ZUGFeRD/EN 16931. It embeds structured XML in PDF/A-3, similar to ZUGFeRD. There are multiple profiles (Minimum, Basic, EN 16931) — the mandate requires at least the EN 16931 profile. If your pipeline already handles ZUGFeRD, the XML extraction is identical, but the business rules differ.

Chorus Pro for B2G. The existing B2G system via Chorus Pro continues to operate. Invoices to public entities require a SIRET number and service code for routing. Chorus Pro accepts Factur-X, UBL, and CII formats. The transition from Chorus Pro to the new PDP/PPF infrastructure for B2G is planned but not yet scheduled.

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