E-Invoicing in France
B2B mandate from September 2026, Factur-X, UBL and CII via the PPF and certified PDPs
The mandate at a glance
France's B2B mandate is the most significant e-invoicing rollout in Europe since Italy's. From September 1, 2026, large and mid-sized companies must send and receive structured e-invoices, with all remaining businesses following in September 2027. Reception readiness applies to everyone from day one: even the smallest business must be able to accept a structured invoice from September 2026.
Unlike Germany's direct-exchange model, France routes invoices through a network of certified platforms. Businesses connect via a Plateforme Agréée (PDP), a certified private platform, while the public Portail Public de Facturation (PPF) acts as the directory and data concentrator for tax reporting.
| Date | Obligation | Scope |
|---|---|---|
| September 1, 2026 | Send and receive structured e-invoices | Large enterprises (turnover above EUR 1.5bn) and mid-sized companies (EUR 250m to 1.5bn); all businesses must be able to receive |
| September 1, 2027 | Send and receive structured e-invoices | SMEs and micro-businesses |
Required formats and network
Accepted formats: three, all EN 16931-compliant: Factur-X (hybrid PDF/A-3 with embedded CII XML), UBL, and CII. Factur-X is the expected default for most French businesses because it keeps the familiar PDF appearance while carrying the structured data layer the platforms and the tax authority require.
Alongside e-invoicing, the reform introduces e-reporting: transaction and payment data for B2C and cross-border sales must be reported through the same platform network, so format compliance alone is not the whole story.
Public sector (B2G)
B2G invoicing through Chorus Pro has been mandatory for all suppliers to French public-sector entities since 2020. The B2B reform builds on that infrastructure, and Chorus Pro remains the B2G channel.
How to comply
- Choose your platform route: a certified PDP, or an operator connecting you to one.
- Standardise outgoing invoices on Factur-X (or UBL/CII) at the EN 16931 profile.
- Validate against EN 16931 business rules and the Factur-X profile rules before submission: platforms reject non-conforming files.
- Make sure your systems can ingest all three accepted formats from suppliers as of September 2026.
- Map your e-reporting obligations (B2C, cross-border) onto the same integration.
What InvoiceXML supports for France
Frequently asked questions
When does the France e-invoicing mandate start?
September 1, 2026 for large and mid-sized companies (sending and receiving), and September 1, 2027 for SMEs and micro-businesses. All businesses, regardless of size, must be able to receive structured e-invoices from September 2026.
Which formats does France accept?
Three EN 16931-compliant formats: Factur-X, UBL, and CII. Factur-X, the hybrid PDF/A-3 with embedded CII XML co-published by France and Germany, is expected to dominate because it stays readable for humans.
What is a PDP and do I need one?
A Plateforme Agréée (formerly PDP, Plateforme de Dématérialisation Partenaire) is a government-certified private platform that transmits invoices and reports data to the tax authority. Every business in scope needs a route to the network, either directly through a PDP or through a service provider connected to one.
Is Factur-X the same as ZUGFeRD?
Technically yes. Factur-X and ZUGFeRD 2.x share the same structure and profiles; the differences are the specification identifier and the embedded file naming. A conformant Factur-X EN 16931 invoice is also a conformant ZUGFeRD invoice.
E-Invoicing in Germany →
E-Invoicing in Belgium →
E-Invoicing in Spain →