France is introducing a nationwide e-invoicing mandate for VAT registered businesses starting from September 2026, in line with the EU’s ViDA initiative. Under the new rules, all invoices must be created in structured digital formats such as UBL, CII, or Factur-X, and sent through certified Partner Dematerialization Platforms (PDPs), completely replacing traditional paper and PDF invoices.
Starting September 1, 2026, every company, regardless of size, must be able to receive electronic invoices. Large and medium-sized businesses must also start issuing e-invoices starting 1st September 2016, while small and micro-enterprises will be required to issue e-invoices starting September 1, 2027.
e-Invoicing in France is the legal requirement for businesses to issue, send, and receive invoices in a structured electronic format, using approved digital standards and certified platforms. so that invoice data can be automatically processed and reported to the French tax authorities for greater efficiency, transparency, and fraud prevention.
Article 153 of 2020 of French Finance Law mandates B2B e-invoicing mandatory for all businesses registered under France Value Added Tax (VAT).
What e-invoicing in France actually requires:
The French government has postponed the original e-invoicing rollout, which was previously set for July 1, 2024. This delay allows for a smoother transition and ensures that all stakeholders have adequate time to prepare for this significant reform. The new implementation dates and criteria are now confirmed and detailed in the latest Finance Law.
The table below provides the rollout dates of France e-invoicing:
Company Size | Criteria | Date to Receive E-Invoices | Date to Send E-Invoices |
Large Companies | - More than 5,000 employees | 1 September 2026 | 1 September 2026 |
Medium Companies | - 250 to 5,000 employees AND either: | 1 September 2026 | 1 September 2026 |
Small Companies | - 50 to 250 employees | 1 September 2026 | 1 September 2027 |
Micro-Enterprises | Fewer than 50 employees and Sales revenue under €10 million | 1 September 2026 | 1 September 2027 |
Notes:
E-reporting in France refers to the electronic transmission of specific transactional and payment data to the French tax authorities for certain operations that are not covered by the mandatory B2B e-invoicing regime.
According to the French tax administration, the following transactions must be e-reported:
e-reporting is carried out via certified Partner Dematerialization Platforms (PDPs) or Dematerializing Operators (ODs), which transmit the required data to the tax authorities. The data to be reported includes key invoice details, transaction amounts, VAT information, and payment status, depending on the transaction type.
E-reporting must be performed within specific deadlines set by the French tax administration, typically in real-time or at regular intervals.
France has adopted the sophisticated and evolving 5-corner model for electronic invoicing (e-invoicing) and e-reporting, aiming to modernize business processes, reduce VAT fraud, and streamline tax reporting. The system has transitioned from a hybrid "Y-model" to a more decentralized model, placing certified private platforms (PDPs) at the ,middle of invoice exchange and compliance.
The 5-Corner Model: Structure and Key Elements
France planned a hybrid system (the "Y-model") where businesses could exchange invoices via the public portal (PPF), certified private platforms (PDPs), or dematerialization operators (ODs). The PPF played a central role in this model.
As of late 2024, France shifted to a pure 5-corner model. Now, all e-invoice exchanges must go through certified PDPs, which are responsible for both invoice transmission and e-reporting to the tax authority. The PPF now acts only as a directory and data hub, not as an exchange platform.
Authorized Formats
The French e-invoicing system brings together several key participants, each playing a crucial role in ensuring that invoices are created, transmitted, received, and reported in a secure and compliant manner. This collaborative framework streamlines business transactions, improves tax compliance, and supports the automation of VAT reporting.
Participant | Role and Function |
Supplier (Seller) | Creates invoices in approved electronic formats and initiates the invoicing process via a certified PDP. |
Buyer (Customer) | Receives invoices through their chosen PDP, processes, pays, and manages any disputes or corrections. |
PDP (Partner Dematerialization Platform) | Validates invoice format, ensures compliance, converts formats if needed, routes invoices, and reports data to the PPF. |
PPF (Public Invoicing Platform) | Maintains the central directory, aggregates invoice and reporting data, and forwards information to the tax authority. |
Oversees the e-invoicing mandate, monitors compliance, and uses data for VAT control and enforcement. | |
OD (Dematerialization Operator) | Assists with format conversion and e-reporting for transmission but doesn’t transmit it themselves |
The French e-invoicing process is designed for efficiency, security, and transparency, using standardized formats and certified platforms for all B2B transactions.
The French Government is committed to the implementation of e-invoicing for businesses. This reform aims to:
To successfully transition to France e-invoice mandate, businesses should take a strategic and organized approach:
1. Build an Internal Task Force: Create a cross-functional team that includes management, accounting, and IT staff. This group will oversee the transition, coordinate between departments, and ensure everyone understands the new requirements.
2. Audit Current Processes: Review your existing invoicing, accounting, and ERP workflows. Identify which parts are already digital and where changes or upgrades are needed to comply with the new e-invoicing standards.
3. Assess Technical Readiness: Check if your current systems can generate invoices in the required electronic formats (such as Factur-X, UBL, or CII). If not, plan for necessary software updates or integrations.
4. Choose a Certified PDP: Research and select a certified Partner Dematerialization Platform (PDP) that matches your business needs. The PDP will handle the sending, receiving, and reporting of your invoices.
5. Train Staff and Communicate: Educate all relevant employees about the new e-invoicing workflows and compliance requirements. Make sure they know how to use the chosen PDP and any updated digital tools.
6. Test and Integrate Systems: Run tests with your selected PDP to ensure that invoices are correctly formatted, transmitted, and reported. Address any technical or procedural issues before the system goes live.
ClearTax is a global leader in e-invoicing and tax compliance, operating in over 10 countries including France, Belgium, and Poland. ClearTax is undergoing certification to become a Partner Dematerialization Platform (PDP) in France, meeting all technical, security, and regulatory requirements. Here is how ClearTax simplifies the entire e-invoicing process
Here are a few benefits of e-invoicing in France:
Failure to comply with France’s e-invoicing and e-reporting requirements can result in significant financial penalties. Penalties apply to both businesses and certified Partner Dematerialization Platforms (PDPs), with higher thresholds for PDPs due to their critical role in the system.
Non-Compliance Type | Penalty per Instance | Maximum Penalty (per year) |
Failure to issue an e-invoice | €15 per invoice | €15,000 (per business) |
Failure to transmit e-reporting data | €250 per transmission | €45,000 (per business) |
Failure by PDP to transmit/receive invoice | €15 per invoice | €45,000 (per PDP) |
Missing or inaccurate invoice information | €15 per error (capped at 25% of invoice value) | - |
Issuing fraudulent invoices | 50% of the invoice amount | €375,000 (per business) |
Failure to issue any invoice | Up to €75,000 (individuals); €375,000 (businesses); repeat offenses: €750,000 | - |
Additional Notes:
France is implementing a sweeping e-invoicing mandate for all domestic B2B transactions, with phased deadlines beginning September 2026. The reform, grounded in recent finance laws and EU approvals, requires all French VAT-registered businesses to receive e-invoices by September 1, 2026, while large and medium-sized companies must also begin issuing them by this date. Small and micro-enterprises will follow by September 1, 2027. The system is built around certified Partner Dematerialization Platforms (PDPs), which handle invoice transmission, validation, and reporting, as the government’s PPF portal now serves only as a directory and tax data hub.
Technical compliance is centered on structured invoice formats—UBL 2.1, UN/CEFACT CII, and the hybrid Factur-X—while PDF invoices are permitted only until the end of 2027. The reform also introduces e-reporting requirements for transactions outside the e-invoicing scope, such as B2C sales and cross-border dealings. Strict penalties are in place for non-compliance, and the system enables real-time monitoring by tax authorities, aiming to reduce VAT fraud and administrative burdens.
I’m a Senior Content Writer at ClearTax, specializing in e-invoicing, VAT, and Tax compliance. Over the years, I’ve researched and written everything from blog posts to whitepapers and product guides, helping ClearTax expand in Malaysia, KSA, UAE, Singapore, Belgium, and beyond. My goal is to write the most comprehensive, understandable, readable, and accurate content on any topic that has ever existed on the internet. Read more