E-invoicing mandates
E-invoicing in France: the 2026 and 2027 deadlines
France's mandatory e-invoicing (facturation électronique) explained: who must receive from September 2026, who must issue in 2026 and 2027, the certified-platform model that replaced the free state portal, and the accepted formats.
Last reviewed 2 June 2026
France is making structured e-invoicing mandatory for business-to-business (B2B) transactions, phased across 2026 and 2027. After several delays the dates are now firm: a proposed further postponement was rejected in April 2025.
The model also changed in a way that matters: there is no longer a free government invoicing portal. Here is what applies, by when, and how invoices must flow.
The timeline
Every company must be able to receive e-invoices from the same date; the duty to issue is phased by company size.
| Date | Obligation |
|---|---|
| 1 Sep 2026 | ALL companies (every size) must be able to receive e-invoices. |
| 1 Sep 2026 | Large and mid-sized companies (ETI) must issue e-invoices. |
| 1 Sep 2027 | Small, medium and micro-enterprises must issue e-invoices. |
The certified-platform model (no free state portal)
In October 2024 the French government dropped its plan to run the Portail Public de Facturation (PPF) as a free invoicing portal. The PPF now acts only as a central directory and data concentrator.
In practice this means every business must send and receive its invoices through a certified private platform, a Plateforme Agréée (PA, formerly called PDP). The tax authority (DGFiP) published its first definitive list of certified platforms in January 2026. You choose a certified platform; it handles transmission and reporting.
Formats and e-reporting
France accepts three statutory formats, all compliant with the European standard EN 16931: Factur-X (a hybrid PDF with embedded XML), UBL, and CII.
Alongside e-invoicing there is an e-reporting obligation: transaction and payment data for B2C sales and for cross-border B2B must be reported to the authorities, even where a structured e-invoice is not exchanged.
Frequently asked questions
When does e-invoicing become mandatory in France?
From 1 September 2026 every company must be able to receive e-invoices, and large and mid-sized companies must issue them. Small, medium and micro-enterprises must issue from 1 September 2027.
Is the French government portal (PPF) free to use for invoicing?
No longer. The plan for the PPF as a free invoicing portal was dropped in October 2024. The PPF is now only a central directory; invoices must flow through a certified private platform (Plateforme Agréée).
Which formats does France accept?
Three EN 16931-compliant formats: Factur-X (hybrid PDF with embedded XML), UBL, and CII.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
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