France - e-invoicing mandate
Mandatory from 1 Sep 2026
France's reform phases in from 1 September 2026: every business must then be able to receive e-invoices, and large and mid-sized companies must issue them. SMEs and micro-enterprises follow on 1 September 2027. Invoices use Factur-X, UBL 2.1 or CII, sent through an approved platform (plateforme agréée / PDP): the 2026 Finance Act dropped the public portal (PPF) as an exchange platform and reduced it to a recipient directory.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2026-09-01B2BReception mandatory for all VAT-registered businesses; issuance for large enterprises and mid-caps (ETI)
- 2026-09-01E-reportingTransaction & payment-status reporting for large enterprises and mid-caps
- 2027-09-01B2BIssuance for SMEs and micro-enterprises
- 2027-09-01E-reportingTransaction & payment-status reporting for SMEs and micro-enterprises
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Plateforme agréée (PDP)
National specification
Factur-X / CIUS FR
Legal basis
Ordonnance n° 2021-1190 · Loi n° 2023-1322 du 29/12/2023, art. 91
Official sources
- www.impots.gouv.fr — B2B calendar 01/09/2026 (reception all + issuance large/ETI) and 01/09/2027 (SMEs); PDP replace the PPF
- www.legifrance.gouv.fr — Ordonnance 2021-1190 — legal basis of the e-invoicing obligation
Last verified: 2026-07-12
B2B reception becomes mandatory for everyone on 1 Sep 2026, with issuance phased by size through Sep 2027, via accredited platforms (PDP) after the free PPF was dropped.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in France?
Status in France: Mandatory from 1 Sep 2026. France's reform phases in from 1 September 2026: every business must then be able to receive e-invoices, and large and mid-sized companies must issue them. SMEs and micro-enterprises follow on 1 September 2027. Invoices use Factur-X, UBL 2.1 or CII, sent through an approved platform (plateforme agréée / PDP): the 2026 Finance Act dropped the public portal (PPF) as an exchange platform and reduced it to a recipient directory.
Which e-invoice formats are accepted in France?
The accepted formats in France are: Factur-X, UBL 2.1, CII. They are exchanged over Plateforme agréée (PDP). You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for France?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for France without transmitting anything.