E-invoicing compliance and regulatory updates - France

Electronic Invoicing in France

Is e-invoicing mandatory in France?

France is enforcing electronic invoicing with a new mandate. For Business-to-Business (B2B) transactions, e-invoicing will become mandatory starting 1st September 2026, with phased timelines based on company size and role.

Who is affected?

All French businesses holding a VAT ID in France must comply with the mandate requirements.

Compliance requirements

Businesses must prepare for the phased B2B e-invoicing rollout by connecting to a certified PA (Plateforme Agréée) service provider (previously called PDP). Domestic invoices must be issued in a structured electronic format. Additionally, cross border B2B invoices, domestic B2C invoices, and payments must be reported through e-reporting to the government platform (PPF). All transactions will flow through certified PA service providers.

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Key Deadlines

The mandate timelines for e-invoicing obligations are as follows:

• 1 September 2026: All businesses mandated must accept e-invoices. B2B e-invoicing and e-reporting become mandatory for large and medium-sized enterprises.
• 1 September 2027: B2B e-invoicing and e-reporting become mandatory for all businesses.

Business size definitions

• Micro-enterprises
  • Employs fewer than 10 people AND
  • Annual turnover or balance sheet total of maximum €2 million
• Small and medium-sized enterprises (PME)
  • Employs fewer than 250 people AND
  • Annual turnover of maximum €50 million OR a balance sheet of maximum €43 million
• Medium-sized enterprises (ETI)
  • Employs fewer than 5000 people AND
  • Annual turnover of maximum €1500 million OR a balance sheet of maximum €2000 million
• Large enterprises (GE)
  • Those not included in previous categories
    

Standards & Platforms

Is there a government platform in France?

The French government has established the national platform, PPF (Portail Public de Facturation). To comply with legal requirements, taxpayers must connect to a certified PA service provider. The provider will connect with the PPF to share all required invoice content, e-reporting, and lifecycle status updates (such as rejection and payment info). 

What formats are required in France?

The invoices must be transacted in one of the following structured formats :

• XML CII
• XML UBL
• Factur-X

Archiving in France

What are the archiving requirement in France?

Digital invoice archiving is permitted in France, provided readability, integrity, and authenticity are guaranteed for stored invoices. Since 30 March 2017, all paper invoices issued or received can be destroyed after being scanned and stored digitally, as long as regulations are followed.

E-invoices must be archived for the following durations:

• VAT compliance: Six years from the date of the issuance.
• Accounting and commercial law compliance: Ten years from the end of the taxable period related to the invoice.

Legal invoice:

• For suppliers: A legal invoice is the invoice data in any of the required formats as sent to the recipient.
• For buyers: A legal invoice is the invoice data in any of the required formats as received from the supplier, including attachments.

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Key Actions

• Ensure compliance: Connect to a certified PA and prepare to issue and receive e-invoices in structured formats by the mandated deadlines.
• Prepare processes: Collaborate with your service provider to ensure your systems can handle lifecycle messages and e-reporting requirements.
• Archive invoices: Maintain e-invoices for six years for VAT compliance and ten years for accounting and commercial law compliance.

French e-invoicing and archiving requirements in a nutshell:

Supplier requirement: French suppliers must issue e-invoices in a structured format via a certified PA, following the phased implementation timeline (based on company size).

Buyer requirement: French buyers must be able to receive e-invoices in a structured format via a certified PA, starting 1 September 2026.

Archiving requirement: E-invoices must be archived for six years for VAT compliance and ten years for accounting and commercial law compliance.