E-Invoicing in France: What Changes in 2026 and 2027 The French facturation électronique mandate explained

France is introducing mandatory e-invoicing from September 1, 2026. All businesses must then be able to receive structured e-invoices. Sending becomes mandatory in phases based on company size.

If you do business in or with France, here’s what you need to know.

What’s changing?

France is making B2B e-invoicing mandatory for all domestic transactions between VAT-registered businesses. The mandate is established in the Loi de Finances 2024 (Article 91) and Code Général des Impôts (Article 289 bis).

The rollout is in two phases:

Phase 1: September 1, 2026

• All businesses — regardless of size — must be able to receive e-invoices
• Grandes entreprises (large enterprises, 5,000+ employees) and ETI (mid-sized enterprises) must send e-invoices
• E-reporting starts for GE and ETI

Phase 2: September 1, 2027

• PME (small and medium enterprises), TPE (very small enterprises), and micro-entreprises must send e-invoices
• E-reporting starts for PME, TPE, and micro-entreprises

An amendment proposing further delay was definitively rejected on April 11, 2025. The French government has repeatedly confirmed: no more delays.

The timeline at a glance

Date	What happens
September 1, 2026	All businesses must be able to receive e-invoices
September 1, 2026	GE + ETI must send e-invoices + e-reporting
September 1, 2027	PME, TPE, and micro-entreprises must send e-invoices + e-reporting
July 1, 2030	EU-wide cross-border B2B e-invoicing (ViDA)

Who is affected?

All VAT-registered businesses established in France. The phasing is based on French business size categories:

Category	Employees	Revenue	Sending mandatory
Grandes entreprises (GE)	5,000+	> EUR 1.5 billion	Sep 2026
ETI (mid-sized)	< 5,000	≤ EUR 1.5 billion	Sep 2026
PME (SME)	< 250	≤ EUR 50 million	Sep 2027
TPE (very small)	< 10	≤ EUR 2 million	Sep 2027
Micro-entreprises	< 10	≤ EUR 2.5 million	Sep 2027

Crucial: Even if you’re a micro-entreprise that only needs to send from September 2027, you must be able to receive e-invoices from September 2026.

The platform system: PA, PPF, and Chorus Pro

France has a unique system with accredited platforms. This causes a lot of confusion — here’s the breakdown:

Plateforme agréée (PA) — mandatory

Formerly called “PDP” (Plateforme de Dématérialisation Partenaire). These are government-accredited platforms that:

• Exchange e-invoices between businesses
• Forward invoice data to the tax authority (DGFiP)
• Process e-reporting data

Every business must select a plateforme agréée to receive and send invoices. As of February 2026, there are 137 accredited platforms.

PPF (Portail Public de Facturation) — directory only

The government originally planned a free public platform for all businesses. This plan was dropped in November 2024. The PPF now only serves as:

• Annuaire (central directory): maps each business to its chosen PA
• Data concentrator: receives invoice data from PAs and forwards it to the tax authority

You cannot send or receive invoices through the PPF.

Chorus Pro — government transactions only

Chorus Pro is the existing platform for B2G invoicing (invoices to the government). It is not intended for B2B transactions between private businesses. This is a common misconception.

What formats are accepted?

France accepts three formats, all compliant with the European standard EN 16931:

Format	Type	Description
Factur-X	Hybrid (PDF + XML)	Franco-German standard. Human-readable PDF with embedded structured XML data. Most accessible for smaller businesses.
UBL 2.1	Structured XML	Universal Business Language. Fully machine-readable. Compatible with the Peppol network.
CII	Structured XML	UN/CEFACT standard. Fully machine-readable. Less common in practice.

Factur-X is the most popular format in France because it can be read by both humans and machines. UBL is more relevant for international exchange via Peppol.

E-reporting: the second obligation

In addition to e-invoicing, France has a separate e-reporting obligation. This covers transactions outside the scope of domestic B2B e-invoicing:

• B2C transactions (sales to consumers) — aggregated daily data only
• International transactions (sales to and purchases from foreign businesses)
• Payment data for B2B invoices

E-reporting follows the same phased timeline as e-invoicing (GE/ETI from Sep 2026, PME/TPE/micro from Sep 2027).

Belgium and Germany do not have a separate e-reporting obligation — this is unique to France.

Penalties for non-compliance

Violation	Fine	Cap
Not sending an e-invoice	EUR 15 per invoice	EUR 15,000 per year
Not transmitting e-reporting data	EUR 250 per transmission	EUR 15,000 per year
Not selecting a reception platform (PA)	EUR 500 (after formal notice)	Increasing

A “right to error” (droit à l’erreur) applies: no penalties for a first violation if corrected within 30 days. The government has announced a “pedagogical approach” for 2026-2027.

What do you need to do?

1. Choose a plateforme agréée

This is the first step. You must select an accredited PA and register your business in the annuaire. As of February 2026, 375,000 businesses are registered out of an expected 11 million — don’t wait too long.

2. Make sure you can receive e-invoices

From September 2026, you’ll receive XML or Factur-X files instead of PDFs. You need a way to open and read these invoices.

UBL Buddy makes this simple: open any XML invoice with a double-click on your Mac, iPhone, or iPad. You’ll instantly see all the details — supplier, amounts, VAT, payment information. Works offline, without sending your invoice data to any server.

3. Check your invoicing software

Your accounting software must be able to generate invoices in Factur-X, UBL, or CII format and connect to a plateforme agréée. Check with your software provider.

How does France compare to other countries?

Aspect	France	Belgium	Germany
Start date	Sep 2026 (phased)	Jan 2026 (big bang)	Jan 2025 receiving / 2027-2028 sending
Rollout	Phased by company size	All businesses at once	Phased with long transition
Formats	Factur-X, UBL, CII	Peppol BIS Billing only	XRechnung, ZUGFeRD
Platform	Mandatory accredited platforms (PA) + PPF	Peppol network	No government platform
E-reporting	Yes (B2C + international)	No	No
Penalties	EUR 15/invoice, max EUR 15,000/yr	EUR 200/missing invoice	Not yet defined

France has the most comprehensive system with real-time tax reporting via the PPF as data concentrator, plus the unique e-reporting layer.

See our complete e-invoicing overview by country for all European deadlines.

Frequently asked questions

Do I need to register on Chorus Pro?

No, unless you send invoices to the French government. Chorus Pro is exclusively for B2G transactions. For B2B invoicing between private businesses, you need a plateforme agréée (PA).

I’m a micro-entreprise. When do I need to comply?

You must be able to receive e-invoices from September 2026. Sending e-invoices becomes mandatory in September 2027. But start preparing now — you’ll receive more and more XML invoices.

Is a PDF sent by email still valid?

No, not as the sole format for domestic B2B transactions. You must send structured e-invoices (Factur-X, UBL, or CII) via a plateforme agréée. A PDF is only still valid as part of a Factur-X hybrid invoice.

What’s the difference between e-invoicing and e-reporting?

E-invoicing covers the exchange of structured invoices for domestic B2B transactions. E-reporting is the reporting of transaction data to the tax authority for B2C sales, international transactions, and payment data. Both are mandatory but cover different transaction types.

Which format should I choose?

• Factur-X — Most accessible. Combines a readable PDF with structured XML data. Ideal for smaller businesses.
• UBL 2.1 — Fully structured. Better for automated processing and compatible with the international Peppol network.
• CII — Technically valid but less common in practice.

Your plateforme agréée and accounting software will determine which format works best.

I received an XML invoice and can’t open it. What do I do?

Download UBL Buddy from the Mac App Store (free). Double-click the XML file and you’ll see a clean, readable invoice. Works on Mac, iPhone, and iPad — no internet connection required. See also: How to open an XML invoice on Mac.

What about invoices from foreign suppliers?

The French mandate only applies to domestic B2B transactions. Invoices from suppliers in other countries follow the rules of their respective countries. International transactions do fall under the e-reporting obligation. From July 2030, the EU’s ViDA regulation harmonizes this for all cross-border B2B transactions.

What if I’m a foreign business VAT-registered in France?

Non-established taxpayers (foreign businesses VAT-registered in France) received a deferral until September 2027 for e-reporting obligations.