France has officially updated its e-invoicing mandate. The rollout now starts on 1 September 2026 for large and medium companies, with SMEs following later. If your business operates in France, this change affects how you send and receive invoices starting this year.

The 2026 Budget Law did not just shift the date. It clarified the rules around the platforms, the national directory, and the penalties. Here is what you need to know.

What Is France's E-Invoicing Mandate?

France is making B2B electronic invoicing mandatory for all VAT-registered businesses. Instead of sending PDF invoices by email, companies must transmit structured digital invoices through a government-approved platform.

This is part of France's broader push to digitalise tax reporting and reduce VAT fraud. The mandate covers domestic B2B transactions. Cross-border and B2C transactions fall under a parallel obligation called e-reporting.

Who Must Comply and When

The revised timeline from the 2026 Budget Law is as follows:

Large companies are also already required to be able to receive e-invoices, even if their own sending obligation starts in September. If you are not yet set up to receive structured invoices, that gap needs to be closed now.

PPF or PDP: Which Platform Do You Use?

Every business must route e-invoices through one of two types of platforms:

• PPF (Portail Public de Facturation): The government's own public portal. Free to use, serves as the fallback option, and hosts the central business directory.
• PDP (Plateforme de Dematerialisation Partenaire): A government-certified private platform. Offers richer features, ERP integration, and automated workflows.

The 2026 Budget Law clarified that the PPF manages the central directory (annuaire). Every business must register in this directory and choose whether invoices should be routed via the PPF or a specific PDP. If you are not in the directory, your suppliers cannot send you e-invoices.

Has your business registered in the PPF directory and chosen a routing platform? If not, this is your first action.

What Are the Penalties for Non-Compliance?

The 2026 Budget Law made the penalty structure clear:

• Failure to issue an e-invoice: Up to EUR 15 per invoice, capped at EUR 15,000 per year.
• Failure to submit e-reporting data: Up to EUR 250 per transmission, capped at EUR 15,000 per year.

The numbers may seem low per invoice, but the operational risk goes further. Non-compliant invoices can be rejected by your buyers, payment cycles slow down, and your business may face heightened scrutiny from the DGFIP.

What Should Your Business Do Right Now?

With September 2026 approaching, preparation time is shorter than it appears. Here is where to start:

• Confirm whether your company is classified as large, medium, or SME under French law.
• Register in the PPF's central directory and set your routing preference.
• Check whether your ERP can generate invoices in Factur-X, UBL 2.1, or CII format, these are the only formats accepted.
• Choose and onboard a certified PDP or confirm you will use the PPF directly.
• Cover both obligations: e-invoicing for domestic B2B, and e-reporting for B2C and cross-border transactions.

ERP readiness is often the longest lead-time item. Start the technical assessment now, not after the deadline is announced again.

1. When does France e-invoicing become mandatory?

1 September 2026 for large and medium companies. SMEs will follow in a later phase confirmed after the initial rollout.

2. What formats are accepted for France e-invoicing?

Factur-X (hybrid PDF/XML), UBL 2.1, and UN/CEFACT CII. Standard PDFs sent by email are no longer compliant.

3. What is the PPF?

The Portail Public de Facturation is France's government e-invoicing portal. It is free, serves as a fallback platform, and hosts the national business directory that all companies must register in.

4. What is a PDP?

A Plateforme de Dematerialisation Partenaire is a government-certified private platform for e-invoicing. PDPs offer direct ERP integration and are suitable for businesses with high invoice volumes or complex workflows.

5. What is e-reporting, and does it apply to my business?

E-reporting is a separate obligation covering B2C sales and cross-border B2B transactions. If your business has international customers or sells to consumers in France, e-reporting applies to you alongside or instead of e-invoicing.