France E-Invoicing Update: Major Simplification Measures Announced

In September 2025, France introduced significant updates to its e-invoicing and e-reporting mandate, designed to simplify compliance for businesses. These changes, which come after extensive industry consultations, streamline reporting requirements and offer flexibility for different business sizes, aiming for smoother implementation by 2027.

Key Takeaways:

• Key changes include the removal of line-item reporting for international transactions, elimination of B2C transaction counts, and exclusion of non-EU transactions from reporting.
• New standards and protocols for e-invoicing formats and system interoperability have been set, with updates to APIs for ERP/accounting system integration.
• Measures like SIREN number flexibility and simplified VAT calculations have been introduced to ease compliance.
• PPF Directory listing over 8,000 registered companies was launched to ensure correct invoice routing across platforms.

France E-invoicing and e-Reporting Mandate

France's e-invoicing and e-reporting mandate requires all VAT-registered businesses to electronically issue and receive invoices, as well as report specific transaction data to the tax authorities. E-invoicing refers to the exchange of invoices in a structured digital format, while e-reporting covers other transaction data such as B2C and international transactions.

• The mandate rolls out in phases: large companies must start e-invoicing by September 2026, with smaller businesses (SMEs) required to comply by September 2027.
• All businesses established in France and subject to VAT are affected, regardless of size. Micro-enterprises and SMEs will be impacted from 2026/2027.
• Businesses must register with an accredited Partner Dematerialization Platform (PDP) to send and receive e-invoices and report transaction data.
• Implement e-invoicing software or use a PDP to ensure compliance with the legal formats and transmission requirements to the French tax administration (DGFiP)

Simplification Measures: September 2025 Update

These measures are designed after extensive consultations with industry stakeholders, aim to reduce the administrative burden on companies while maintaining effective tax oversight.

E-Reporting Simplifications

To reduce administrative burdens, the following changes have been implemented:

• Removal of Line-Item Reporting for International Acquisitions: Businesses are no longer required to report detailed line-item information for international inbound transactions. This change addresses a common concern among companies and simplifies compliance for purchases from both EU and non-EU suppliers.
• Elimination of Transaction Count in B2C Reporting: The obligation to report the number of B2C transactions has been removed, resolving operational difficulties many companies faced.
• Abolition of Blank E-Reporting: Companies are no longer required to submit nil reports when no taxable VAT operations occurred during a reporting period, reducing unnecessary administrative tasks.
• Fixed Data Requirements: No additional data transmission requirements will be introduced beyond what has already been planned, providing certainty for ongoing IT development projects.
• Exclusion of Non-EU Transactions: Operations conducted outside the EU between French-established taxable persons are now excluded from e-reporting requirements, streamlining compliance for international transactions.

Flexibility Measures

To accommodate various business scenarios, the following provisions have been introduced:

• SIREN Number Flexibility: No penalties will be imposed on vendors or buyers who do not have a SIREN number, addressing concerns for entities in banking, finance, or newly established operations.
• Simplified VAT Calculations: Businesses can apply simplified calculation methods for B2C transactions under the VAT margin regime, easing the reporting process.
• Deferred Compliance for Non-Established Taxpayers: Non-established taxpayers liable for VAT in France will have their e-reporting obligations postponed until September 2027, providing additional time to adapt to the new system.

Updated Technical Standards (July–September 2025)

AFNOR published revised standards that form the minimum interoperability framework (socle minimal) for France’s e-invoicing system:

• XP Z12-012: Defines supported invoice formats and lifecycle status messages, with examples for easier implementation.
• XP Z12-014: Updated use cases for B2B invoicing, expanding the operational library for clarity and traceability.
• XP Z12-013: Standardized APIs for connecting ERP/accounting systems to approved platforms.

Other Recent Developments

Here are some key updates regarding France’s e-invoicing and e-reporting reform have been introduced recently

1. PPF Directory Launch (Sept 2025)

In September 2025, the Public Invoicing Portal (PPF) Directory went live, listing over 8,000 companies registered for e-invoicing. The directory helps businesses ensure invoices are routed to the correct recipient by providing the e-invoicing addresses of registered companies.

The PPF Directory ensures businesses can verify e-invoicing addresses and guarantee seamless transmission across Approved Platforms (PDPs). 

2. DGFIP as Peppol Authority

As of September 2025, the Direction Générale des Finances Publiques (DGFIP), France’s tax administration, was officially designated as the Peppol Authority in France. This means DGFIP will oversee Peppol (Pan-European Public Procurement On-Line), an international network facilitating the exchange of electronic documents such as invoices, in compliance with European Union standards.

As the Peppol Authority, DGFIP will align French e-invoicing standards with the international Peppol framework, allowing French businesses to exchange invoices with companies in other countries that also follow the Peppol standards.

For more on Peppol in France, refer to the official Peppol Authority announcement.

3. Testing Phase (Oct 2025)

Starting in October 2025, a testing phase for the transaction data concentrator will begin. This phase ensures Approved Platforms (PDPs) can transmit transaction data to tax authorities. The 120 provisionally registered platforms will participate in real-time testing to ensure data flows correctly from PDPs to French tax authorities.

The pilot phase begins in February 2026, allowing businesses to test the system before mandatory compliance in September 2026. Follow updates on the testing phase and pilot projects via the DGFiP official portal.

4. Certification Roadmap

The audit and certification guidelines for Approved Platforms (PDPs) will be finalized by the end of 2025. These guidelines outline requirements platforms must meet to receive final certification and comply with France's e-invoicing regulations. The certification process ensures data protection and technical compliance.

Certified platforms can legally operate and provide e-invoicing services to businesses.

For more information on platform certification, access the official DGFiP announcements:
Certification Details on Impots.gouv.fr

5. Implementation Timeline Reaffirmed

Despite recent simplifications, the implementation timeline remains unchanged:

• 1 September 2026: All companies must receive e-invoices; large enterprises (ETIs) must issue e-invoices and conduct e-reporting.
• 1 September 2027: SMEs and micro-enterprises must issue e-invoices and conduct e-reporting.

Conclusion

The September 2025 simplification measures will significantly reduce the administrative load on French businesses as they prepare for mandatory e-invoicing and e-reporting. By eliminating burdensome requirements like line-item reporting on foreign purchases, B2C transaction counts, and blank nil returns, companies will spend less time on repetitive compliance tasks and avoid costly system overhauls. 

The new flexibility on SIREN numbers and VAT margin calculations addresses sector-specific challenges, while deferring obligations for non-established taxpayers gives cross-border operators crucial breathing space. Combined with updated technical standards and the launch of the PPF directory, these measures create a clearer, more workable compliance framework, allowing businesses to focus resources on readiness for the 2026–2027 rollout rather than navigating excessive complexity.