Peppol Country Guide · France
Mandatory B2B E-Invoicing and e-Reporting from September 1, 2026
France is the most complex and most urgent e-invoicing mandate in Europe right now. The pilot is live, Approved Platforms are being accredited, and the September 1st deadline approaching fast. If you serve French businesses, the time to act is now.
Overview
France's dual e-invoicing and reporting obligation
France's B2B e-invoicing reform is established under the Finance Law 2024 and implemented by DGFiP (Direction Générale des Finances Publiques). It introduces two distinct obligations for all VAT-registered French businesses:
E-invoicing: Structured electronic invoices must be issued and received for all domestic B2B transactions via an Approved Platform (Plateforme Agréée, or PA). PDFs sent by email are no longer allowed.
E-reporting: Businesses must also, through their appointed PA, report transaction data to the DGFiP for B2C sales, international transactions, and certain other flows where e-invoicing does not apply. This is a separate data stream, not just a copy of the invoice.
Key distinction from Peppol jurisdictions: France does not use a decentralised Peppol CTC model like Belgium or Slovakia will. Invoices flow through Approved Platforms (PAs) which act as intermediaries between businesses and the DGFiP's Chorus Pro system. Peppol connectivity is supported but routes through a PA, not directly from businesses to the network. If a French business needs Peppol connectivity it needs to source it through a PA.
DGFiP launched the official pilot on 24 February 2026. Approved Platforms are now formally accredited and operating. The mandatory phase starts 1 September 2026 for large and very large companies.
The Platforme Agréée model
How e-Invoice exchange works in France
France's architecture centres on Approved Platforms (Plateformes Agréées or PA, previously PDP). Every French business must connect to a PA to send and receive e-invoices. The PA routes the invoice to the recipient's PA, and simultaneously transmits reporting data to DGFiP via a standardised data flow.
Invoices can be transmitted in three accepted syntaxes/formats: Factur-X (a hybrid PDF with embedded XML), Peppol BIS Billing 3.0 (UBL 2.1), and CII. All three are qualified and PAs are required to support format conversion between the syntaxes.
For Arratech customers: Arratech connects you to the French PA ecosystem, routes to the correct PA, and supports e-Reporting to PPF, so you create and route a structured invoice and we handle the Peppol transport layer and compliance layer.
Implementation Timeline
France e-Invoicing rollout, 2025 to 2030
Interoperability testing begins between PA platforms
Interoperability testing closes. PA certification framework finalised
DGFiP official pilot launched. Voluntary testing open
MANDATORY — Large and very large companies. Issue and receive e-invoices
Very small, small, medium companies — mandatory phase 2
All VAT-registered businesses — full mandate
EU ViDA cross-border DRR builds on existing infrastructure
e-Reporting: The second obligation
What e-Reporting means for software vendors and service providers
e-Reporting is often overlooked by software vendors focusing on invoice format compliance, but it is a separate, legally distinct obligation that requires its own data pipeline.
What triggers e-reporting: B2B transactions, B2C transactions, international B2B transactions, and transactions with non-established businesses. These do not go through the PA invoice flow - instead, a structured data extract is sent directly to DGFiP.
Reporting frequencies: Monthly or quarterly depending on the VAT filing regime. This means your software needs to generate and submit periodic reporting files, not just handle real-time invoice exchange.
Data fields required: Transaction amounts, VAT amounts, customer country, payment status (for some types), and invoice references. Arratech acting as your PA handles transmission, but your software must provide the source data.
Characteristics
e-Invoicing in France at a Glance
Key facts every software vendor and compliance team needs to know before setting up services and solutions for the French e-Invoicing and e-Reporting market.
Large, very large, medium companies, small and very small companies must issue and receive structured e-invoices via a registered PA. Five months away as of May 2026.
All invoice exchange must flow through a DGFiP-registered Approved Platform. There is no direct Peppol peer-to-peer exchange without a PA intermediary.
Factur-X (hybrid XML with PDF), Peppol BIS Billing (UBL 2.1), and CII. PAs are required to support format conversion between all three.
France requires both structured invoice exchange AND separate transaction data reporting to the DGFiP. E-reporting covers B2C and international transactions.
Chorus Pro will continue as France’s government platform solely for B2G invoicing.
Up to €15 per invoice not issued in the correct format, capped at €15,000 per year. Separate penalties apply for e-reporting failures.
All domestic B2B transactions between VAT-registered French businesses. B2C is excluded from e-invoicing but subject to e-reporting.
September 2026 (large and very large companies), September 2027 (very small, small, medium companies), September 2028 (all businesses). Receive obligations apply from September 2026 regardless of size.
The DGFiP official pilot launched February 24, 2026. PAs are live and accepting test connections. Start testing now to be production-ready before September.
Frequently Asked Questions
Frequently Asked Questions on France e-Invoicing mandate
Partially, but not fully. France's architecture is different from pure Peppol markets like Belgium or Germany. In France, invoice exchange must route through a registered Approved Platform (PA) — there is no direct peer-to-peer Peppol exchange without a PA intermediary.
Your existing Peppol connectivity and EN 16931 XML invoice generation are still relevant; Peppol BIS (UBL 2.1) and CII are both accepted formats in France. But you will also need to support Factur-X (a hybrid format combining XML and embedded PDF), and you will need to connect to a PA that is formally registered by the DGFiP.
The more significant addition is e-reporting: France requires separate data submissions to the DGFiP for B2B, B2C and cross-border transactions. This is not part of standard Peppol implementations and requires its own data pipeline from your platform.
Working with Arratech means we connect to the French PA ecosystem on your behalf, handle format conversion and e-reporting data generation, and ensure your existing Peppol integration extends cleanly to the French market.
In earlier versions of the French reform, the intermediary was called a Plateforme de Dématérialisation Partenaire. The terminology was updated and the formal registration regime is now called Plateforme Agréée (PA) — Approved Platform.
The substance is the same: a PA is a formally DGFiP-accredited intermediary platform authorised to route e-invoices between businesses and report transaction data to the tax authority. PA accreditation requires meeting strict technical and security criteria, including interoperability testing with other PAs.
If you encounter documentation referring to PDPs, this is the same concept under the new naming convention. All formally registered platforms operating from September 2026 will carry the PA designation.
It depends on the definition of mid-size. France uses the ETI classification (Entreprises de Taille Intermédiaire) for the September 2026 phase, covering companies with 250 to 4,999 employees and revenue above €50 million. Large companies are also in scope from September 2026.
SMEs (fewer than 250 employees, revenue below €50 million) have until September 2027. Micro-enterprises have until September 2028.
However - and this is critical - all businesses, regardless of size, must be able to receive e-invoices from September 1, 2026. Even if your customers have until 2027 to issue e-invoices, they need to be connected to a PA to receive them from large company suppliers from day one. Build receive capability first.
More than a typical Peppol market extension, because France requires formal DGFiP registration as an Approved Platform — which is a separate accreditation process from Peppol certification. However, your existing infrastructure gives you a significant head start. Keep in mind only PAs are allowed to operate Peppol Access Points in France. There are also infrastructure, data and operations location requirements; no domestic invoice data can leave France.
The work specific to France includes: PA registration with DGFiP (including interoperability testing), Factur-X format support alongside your existing UBL 2.1 and CII, e-reporting pipeline development, and integration with Chorus Pro as the DGFiP central repository.
The practical question is whether to pursue PA registration yourself or connect via an already-registered PA. For most Access Points, the fastest route is to partner with a PA that is already registered and operational. Arratech operates as a PA-connected Access Point for France — your customers get French mandate compliance through the same Arratech API they already use for Peppol markets.
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