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France e-invoicing

EU · Reporting via PDP platforms

One of the largest rollouts in the world by transaction count. The state portal was scaled back — invoices flow through certified PDP platforms.

Within 12 months

Applies to

B2B, B2C

September 1, 2026

Next phase deadline

1 Sep 2026

Does this apply to me?

Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Roughly how big is the business?

Is your business established in France — a registered office, branch, or fixed establishment there?

Not in scope for France

With no establishment and no French VAT registration, the French mandate doesn't apply to you. If you start supplying into France, revisit this — establishment status can change with a warehouse, branch, or staff on the ground.

Likely out of the issuing mandate — but watch e-reporting

VAT registration alone, without a fixed establishment, keeps you outside France's e-invoicing issuing obligation per the EU VAT Committee view. However, your French transactions may still fall under e-reporting, and you must be able to receive e-invoices. Confirm your establishment status carefully.

In scope — receive from 2026, issue from 2027

You must be able to receive e-invoices from 1 Sep 2026, and your issuing obligation begins 1 Sep 2027. Don't wait for 2027 — receiving capability is needed first.

In scope — issuing from 1 September 2026

As an established large or mid-sized business you must both receive AND issue structured e-invoices from 1 Sep 2026. Start PDP selection and ERP mapping now — see the steps below.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

Already in force

Pilot & voluntary onboarding

DGFiP ran a live pilot to stress-test the PDP infrastructure ahead of go-live.

Done

1 September 2027

SMEs & micro-businesses must issue

The issuing obligation extends to all remaining small and micro-businesses, bringing every French business into the system.

Future

1 September 2026

All businesses must receive · large & mid-sized must issue

Every VAT-registered business must be able to receive structured e-invoices. Large and mid-sized companies must also issue them for domestic B2B.

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2C

Model

Reporting via PDP platforms

Formats

Factur-X, UBL 2.1, CII

Region

STATUS

Within 12 months

Scope

All must receive + large/mid must issue from Sep 2026; SMEs issue from 1 Sep 2027

Penalties & grace period

Fixed per-invoice fines apply after the transition window for failure to issue or transmit through a PDP, alongside separate penalties for e-reporting failures. Grace tolerance is expected at launch but is not a reason to delay.

Latest e-invoicing coverage – France

News, guides and rulings tagged for this country.

Alerts

April 24, 2025

France Confirms E-Invoicing Implementation Timeline: Requirements for Businesses

Resources

August 7, 2024

Country Guide - VAT in France

Read the full France guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail.

Read the guide →

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