France

Mandate 2026-2027 Updated 2026-02-012 changes this quarter

Baseline

Facture Electronique — PDP/PPF Model

France is implementing mandatory B2B eInvoicing and eReporting through certified Partner Dematerialization Platforms (PDPs) and the public Portail Public de Facturation (PPF). The system uses a Y-model where invoices flow between businesses via PDPs while simultaneously being reported to the tax authority.

Key Dates

Sep 2026Large enterprises: mandatory issuance and reception

Sep 2027Mid-sized enterprises (ETI): mandatory issuance

Sep 2028SMEs and micro-enterprises: full mandate

Who is in scope

All B2B transactions between VAT-registered entities established in France. B2C and cross-border transactions subject to eReporting obligations.

Process

Seller generates structured invoice → submits via PDP or PPF → PDP validates and routes to buyer's PDP/PPF → simultaneous reporting of invoice data to tax authority (DGFiP) → lifecycle status updates reported.

Official Sources

DGFiP — Facturation Electronique PPF Technical Documentation

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