France E-Invoicing Readiness Assessment

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Section 1 of 5

Regulatory Awareness

Q1

Have you mapped both e-invoicing (domestic B2B) and e-reporting (B2C and cross-border) as separate obligations across all your French entities?

No — we are treating both as a single project with no separation of scope or timelines.

We know both exist but have only formally scoped the e-invoicing side.

Both are separately scoped and assigned; implementation of each is underway.

Fully mapped — separate data models, submission cadences, payment data obligations, and named owners for each stream across all entities.

Q2

Have you selected and contracted a Plateforme Agréée (PA)?

⚡ Your answer will reveal the next relevant follow-up question below.

Yes — we have selected and contracted a PA.

No — we have not yet selected a PA.

Q3

Have all your French entities registered in the DGFiP central directory with correct SIREN/SIRET and routing addresses?

Not started — we were not aware of or have not begun the directory registration requirement.

Aware of the requirement; mapping is planned but not complete; some entities have missing or outdated routing data.

Most entities are registered; a few subsidiaries, branches, or recently acquired entities remain outstanding.

All entities fully registered — correct SIREN/SIRET, routing codes, and PA assignments in place, with an ongoing process to keep data current.

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Section 2 of 5

Technical Infrastructure

Q4

Can your ERP generate all required French e-invoice formats (Factur-X, UBL 2.1, CII) with mandatory fields, lifecycle status codes, and payment data — automatically?

No — we currently output PDFs or basic XML; significant development or middleware is needed.

Compliant formats can be produced manually but there is no automated generation pipeline.

ERP covers most formats and transaction types; a few edge cases (credit notes, self-billing, FX invoices) still need work.

Fully automated — all three formats generated natively with all mandatory French fields, status codes, and payment data, for every transaction type.

Q5

Are you technically ready to extract and submit e-reporting data (B2C summaries, cross-border transactions, payment data for services) to the DGFiP on schedule?

No — e-reporting has not been technically scoped; we have no data pipeline in place.

We rely on our PA to handle e-reporting but have not confirmed what data we need to provide them.

Data flows are mapped and a solution is being configured; payment data capture and B2C summaries still have open gaps.

Fully operational — all e-reporting data extracted, formatted, and submitted on schedule via our PA, with automated DGFiP reconciliation.

Q6

Are your AR and AP workflows designed to act on invoice lifecycle statuses (submitted, received, rejected, paid) in real time?

No — our workflows are built around PDF exchange; status management has not been designed.

We know the requirement exists but have not redesigned AR/AP workflows to handle statuses automatically.

Status-driven workflows cover most standard flows; exception handling and escalation triggers are partially implemented.

Fully automated — lifecycle statuses trigger real-time ERP postings, follow-up actions, and dispute workflows across AR and AP without manual steps.

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Section 3 of 5

Process Maturity

Q7

Have you defined and tested compliant workflows for complex transaction types — credit notes, intercompany invoices, self-billing, and transactions with non-French counterparts?

No — compliance work has focused on standard B2B flows; complex types have not been scoped.

We have identified the complexity but workflows are undocumented and testing is deferred to post-go-live.

Most types are documented and format-tested; a few edge cases remain unresolved.

All types fully documented, tested, and owned — including self-billing, FX invoices, and inbound flows from non-PA-connected counterparts.

Q8

Have you reviewed the accuracy of the invoice data that will become visible to the DGFiP in real time — and put pre-submission controls in place?

No — our focus has been go-live compliance; ongoing DGFiP audit visibility has not been assessed.

We know the DGFiP will see our data in real time but have not reviewed data quality or VAT position consistency.

An initial data quality review is underway; known inconsistencies in VAT treatment and customer data are being corrected.

Data governance framework in place — pre-submission validation, VAT position review, and reconciliation ensure DGFiP-visible data matches our books at all times.

Q9

Have you formally assessed your penalty exposure (up to €15 per invoice, €15,000/year cap) and put documented mitigations in place?

No — we have general awareness of penalties but have not quantified exposure or documented controls.

We know the penalty structure but have no structured risk assessment or documented mitigations.

Key risks (format errors, missed e-reporting, PA outages) are assessed and mitigations are partially in place.

Full penalty risk register in place — quantified exposure, tested controls, PA contingency procedures, and assigned owners reviewed quarterly.

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Section 4 of 5

Organisational Readiness

Q10

Has a fully scoped budget been approved — covering PA fees, ERP development, format testing, e-reporting infrastructure, internal resource time, and post-go-live support?

No budget allocated — the mandate is being treated as a minor IT task with no formal cost assessment.

Budget is under consideration but not approved; full scope and true costs are still unclear.

Fully scoped budget approved for both September 2026 and September 2027 waves, with a named programme owner.

Fully funded with C-level sponsorship — implementation underway, post-go-live support budgeted, and an agreed ROI framework capturing automation gains.

Q11

How confident are you that your PA and ERP vendor will keep pace with France's evolving mandate specifications?

Not confident — we have not assessed our vendors' update track record; their commitment to ongoing compliance is unclear.

Uncertain — verbal commitments have been made but we have no contractual obligations or validated track record.

Cautiously confident — our PA is on the approved list with evidence of timely updates; SLA terms for regulatory changes are being finalised.

Fully confident — PA and ERP vendor contractually committed to continuous updates with defined SLAs and a validated track record through the 2026 pilot phase.

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Section 5 of 5

Future Readiness

Q12

Is your French e-invoicing architecture designed to scale into a pan-European compliance platform as EU ViDA takes effect by 2030?

No — our project scope is limited to the September 2026 French deadline; European scalability is not being considered.

We are aware of ViDA but are treating France as a standalone project; pan-European design is a future consideration.

Our architecture uses a multi-country connector model; France is the first market with Germany and other ViDA countries planned next.

France is the pilot for a ViDA-aligned pan-European platform — our PA supports multiple EU mandates and architecture already reflects DRR principles.

Q13

Has your organisation quantified and planned to capture the operational gains from the mandate — touchless AP/AR, automated posting, and faster month-end close?

No — our programme is compliance-only; operational efficiency has not been assessed.

We recognise efficiency gains are available but have not quantified them or included them in our business case.

Benefits are mapped — touchless processing, exception reduction, and faster close are targeted; tooling is being selected.

Operational transformation is a core programme objective — quantified business case for touchless AP/AR, AI-assisted reconciliation, and reduced DSO, tracked post-go-live.

Response Scale: L1 = Early Stage L2 = Developing L3 = Progressing L4 = Advanced

France E-Invoicing Readiness Assessment

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