France’s B2B E-Invoicing System: Upcoming Mandate for Businesses
France’s B2B e-invoicing framework introduces Continuous Transaction Controls (CTC) for domestic transactions between VAT – registered businesses.Invoices are exchanged through approved service providers (Plateformes Agréées – PA), while transaction data is transmitted to the tax authority via the national Public Invoice Portal (PPF).
How does this impact your specific business timeline and reporting requirements? To help you navigate these upcoming mandates, the French tax authority has developed an official interactive assessment. Click here to take the French E-Invoicing Quiz and instantly determine your organization’s exact compliance deadlines.
Preparing your SAP Ecosystem for the French Digital Transformation
key implementation dates
Keep track of key dates and einvoicing mandates in France
Since 1st of September 2026, all the companies must be able to receive electronic invoices. Also mandatory for big and medium companies to issue einvoices from that date.
This period corresponds to the national pilot / testing phase (phase pilote), allowing companies and Plateformes Agréées (PA) to test connectivity, invoice exchanges and e-reporting before go-live.
Since 1st of September 2027, the obligation to issue einvoices will be extended to small companies and microenterprises.
France’s B2B E-Invoicing Overview
Implementation
Mandatory from September 2026 for large and intermediate companies; SMEs and microenterprises from September 2027. All businesses must receive e-invoices from 2026
Tax Authority
Supervised by the French tax authority (DGFiP) using the Public Invoice Portal (PPF) directory and approved platforms (Plateformes Agréées – PA)
Format
EN 16931-compliant formats, including Factur-X, UBL and CII. From May 2026, ZUGFeRD/Factur-X 2.5 adds updated code lists and support for gross invoicing scenarios
Digital Signature
Not required under the current mandate
Archiving
10 years (French commercial law requirements)
Other French regulations
Is your SAP system ready for France’s mandatory B2B e-invoicing and the
Y-model rollout?
Frequently asked questions
What platforms can be used to issue e-invoices under the French B2B mandate?
Companies must exchange invoices through an approved platform (Plateforme Agréée – PA).
The PPF provides the national directory and reporting functions, while Chorus Pro remains dedicated to B2G invoicing.
Do I need to issue e-invoices for cross-border B2B transactions?
No. The e-invoicing obligation applies only to domestic B2B transactions between VAT-registered entities in France. However, cross-border transactions may still be subject to e-reporting.
What information must be included in a compliant French e-invoice?
Invoices must follow an EN 16931-compliant structured format and include mandatory fields such as VAT number, SIREN number, invoice number, delivery date, taxable amount, VAT rate, and total amount.
Supported formats include Factur-X, UBL and CII. The ZUGFeRD/Factur-X 2.5 update introduces revised EN 16931 code lists and native support for gross invoicing scenarios, helping improve validation and interoperability in more complex invoice cases.
Additional transaction status data and payment information may also be transmitted as part of the e-reporting requirements.
What is a Plateforme Agréée?
A Plateforme Agréée (PA) is an approved intermediary responsible for exchanging invoices between trading partners and transmitting required tax data to the administration through the PPF ecosystem.
Is invoice reporting required in addition to e-invoicing?
Yes. E-reporting is required for transactions not subject to domestic e-invoicing, such as cross-border sales or B2C transactions. For example, if a French company sells services to a business in another EU country, that transaction must be reported to the French tax authority through the e-reporting system.
Will testing or onboarding periods be available before the mandate?
The national pilot phase will run from the end of February 2026 to the end of August 2026, allowing companies and platforms to test integrations before mandatory adoption.
Preparing for France’s next phase of digital VAT compliance
The introduction of mandatory B2B e-invoicing in France represents a significant shift for VAT-registered companies operating in the domestic market. Starting in September 2026, businesses will be required to exchange structured electronic invoices—such as Factur-X, UBL, or CII—through the centralized PPF (Portail Public de Facturation) or certified private platforms (PDP). This means that ERP systems must be capable of generating, validating, and transmitting compliant invoice data, alongside mandatory e-reporting and lifecycle status updates, in a fully automated and secure way.
At Code10, we support this transition through a combination of SAP Standard implementation and advance eCompliance integration delivered via our eCompliance Hub.
By leveraging SAP where it fits and extending it where necessary, we ensure seamless interoperability within the French ecosystem—covering structured invoice creation, validation processes, and secure data exchange across platforms.
