Electronic Invoicing in France: How It Works and What Changes from September 1

France is approaching the introduction of mandatory electronic invoicing. However, the French model implements the European standard EN 16931 in a unique way, adopting a system that is completely different from the Italian one. 

Paris has opted for a decentralized and flexible architecture, giving businesses greater freedom of choice while clearly separating invoice exchange from the transmission of tax data to the authorities.

How Does Electronic Invoicing Work in France?

Like other European countries, France is gradually adopting electronic invoicing rules that comply with the EN 16931 standard. However, the French system is highly specific: unlike the Italian model, where all invoices pass through a central exchange platform (the Sistema di Interscambio), the French model follows a "Y-shaped" architecture.

Invoices do not necessarily have to pass through the tax authority. Businesses can exchange documents directly using accredited platforms (the Plateformes Agréées, formerly known as Plateformes de Dématérialisation Partenaires, or PDPs).

These platforms handle invoice issuance, format conversion, receipt, invoice status updates, and extract the minimum tax data required to automatically submit it to the government through e-Reporting.

Under this Y-model, the two businesses exchanging B2B invoices simply manage their documents through the accredited platform of their choice, which is then responsible for transmitting the required data to the Portail Public de Facturation (PPF), the government portal that manages the Annuaire Centralisé, the French business directory.

When the supplier issues an electronic invoice, the accounting software queries the PPF to identify the recipient's platform, namely the platform used by the customer, identified through its SIREN or SIRET code.

Electronic Invoicing in France: What Is e-Reporting?

The French electronic invoicing model is based on two distinct pillars: B2B electronic invoicing (e-invoicing), which applies to all commercial transactions between VAT-registered businesses established in France, and e-Reporting, which concerns the transmission of transaction and payment data.

In the French system, e-Reporting is required for documents that do not fall under domestic B2B electronic invoicing, such as B2C sales and transactions with international business partners. 

Specifically, e-Reporting covers:

• B2C transactions: for sales to private customers, invoices do not need to be sent through a platform. Instead, businesses only need to submit a daily or periodic summary of sales to the government (for example, the total amount recorded through electronic cash register receipts or the Z report);
• International B2B transactions, namely all sales and purchase transactions involving businesses that are not established in France;
• Payment data: all businesses operating in France must report data relating to the actual receipt of payments for services (VAT becomes payable upon payment, rather than when the invoice is issued).

This information must be submitted to the DGFiP (Direction Générale des Finances Publiques), the French equivalent of the Italian Revenue Agency, according to specific deadlines that depend on the VAT regime applicable to the business in France. 

Electronic Invoicing in France: Standard Formats

France's implementation of the European EN 16931 standard is based on three main formats, each designed to meet different technical and business needs:

• Factur-X, the hybrid format: virtually identical to the German ZUGFeRD format, it combines a visual format (a standard PDF/A-3 readable by humans) with structured XML data for software processing. Factur-X supports different levels of complexity (profiles ranging from Minimum to Extended), allowing tax data to be included with a level of detail appropriate to the company and the transaction;
• UBL (Universal Business Language): a fully structured format with no PDF component. UBL 2.1 is the backbone of the PEPPOL (Pan-European Public Procurement Online) network, the infrastructure used across Europe for public procurement, making it ideal for systems that automatically process large volumes of business documents;
• CII (Cross Industry Invoice): like UBL, CII is a fully structured format. More specifically, it is the XML format used within Factur-X.

While the hybrid format is the ideal solution for SMEs, micro-enterprises, and sole traders, the UBL and CII formats are better suited to large companies and organizations that have adopted highly automated systems.

Mandatory Electronic Invoicing in France: What's Changing from September 1

France's roadmap toward the digitalization of business documents consists of two key milestones. Starting on September 1, 2026, all VAT-registered businesses must be able to receive electronic invoices issued according to the new rules. In addition, from the same date, large companies and medium-sized enterprises (known in France as ETIs – Entreprises de Taille Intermédiaire) will also be required to issue electronic invoices.

According to Bercy, the French Ministry of the Economy, the new obligation will affect approximately 10 million economic operators subject to VAT across all sectors.

From September 2027, the obligation will also be extended to SMEs and micro-enterprises. The e-Reporting requirement follows the same implementation timetable as e-invoicing: large and medium-sized businesses will begin submitting data in 2026, while smaller companies will comply starting in 2027.