Businesses Operating in France
How should businesses prepare for the French e-invoicing mandate?
The French e-invoicing mandate requires all VAT-registered businesses to receive e-invoices from September 2026 and issue e-invoices from September 2026 (large companies) or September 2027 (SMEs). Preparation involves selecting a PDP (Plateforme de Dematerialisation Partenaire) or using PPF, migrating invoice formats to Factur-X or UBL, configuring ERP connections, and enrolling in DGFiP pilots when available.
What is the recommended preparation timeline for the French mandate?
A 12-month preparation program for the French e-invoicing mandate:
- Month 1-2: Assess current invoice formats, volumes, ERP capabilities, and supplier/customer base
- Month 3-4: Select PDP (Certified Partner Platform) or PPF (public portal); initiate contract and onboarding
- Month 5-6: Configure ERP-to-PDP integration; map invoice data fields to Factur-X or UBL schema
- Month 7-8: Conduct pilot invoicing with key suppliers and customers
- Month 9-10: Train AP/AR teams on new workflows; configure exception handling and monitoring
- Month 11-12: Go-live with full production; monitor compliance reporting and resolve issues
Frequently Asked Questions
- What is e-reporting and how does it differ from e-invoicing in France?
- E-reporting is a separate French requirement to transmit transaction data for sales that are not covered by e-invoicing. This includes B2C sales and sales to non-French buyers. E-reporting transmits summary transaction data (not full invoices) to the DGFiP. E-invoicing covers B2B transactions between French VAT-registered businesses. Both obligations apply simultaneously from the mandate dates.
- What is the consequence of not complying with the French e-invoicing mandate?
- Non-compliance with the French e-invoicing mandate carries financial penalties. The DGFiP can impose fines of EUR 15 per non-compliant invoice with a maximum of EUR 15,000 per year. Persistent non-compliance may trigger VAT audits. Additionally, buyers who cannot receive e-invoices may not be able to deduct input VAT on invoices received via non-compliant channels.