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France is pressing ahead with one of the European Union’s most ambitious digital tax reforms, the rollout of a mandatory B2B electronic invoicing and e-reporting regime. This move aims to modernise VAT collection, combat fraud, and improve operational efficiency across all companies operating in France.
Since 2023, the French government has been steadily preparing for this transformation as part of a broader digital tax strategy. Under the new framework, businesses in scope must issue invoices in structured formats and be able to receive them through certified platforms. By doing so, invoice processing will become faster, VAT reporting will be more accurate, and administrative overheads will be significantly reduced.
With deadlines now confirmed, the time for planning is over. Companies must ensure their systems and processes are ready to meet both technical and legal requirements well ahead of the go-live dates.
The mandate has its legal foundation in Ordinance No. 2021-1190 and Article 26 of the 2022 Finance Law. It applies to VAT-registered businesses established in France and requires them to issue, receive, and electronically report domestic B2B invoices.
Invoice data will flow through the Portail Public de Facturation (PPF), the government’s public invoicing portal, using structured formats such as UBL or CII. A hybrid format, Factur-X, combines a PDF with embedded XML data, ensuring both human readability and machine processing.
This system builds on the Chorus Pro platform already in use for B2G (business-to-government) invoicing since 2020. Over time, the scope will expand to cover B2C transactions and cross-border reporting through structured e-reporting.
Defining necessary criteria for Fixed Establishment.
Originally set for July 2024, the rollout was postponed to allow more time for readiness. The French government has now locked in a phased approach:
In June 2025, the National Assembly rejected proposals for further delays, confirming these dates as final. While a three-month grace period may be granted by decree, companies should treat September 2026 and September 2027 as immovable deadlines.
A number of updates have reshaped the technical backbone of the mandate.
In May and June 2025, AFNOR released version 3.0 of its technical specifications, refining the data model, invoice lifecycle stages, and message formats. Three formal standards were introduced:
The Factur-X format was also updated to v1.07, bringing it in line with EU semantic standards and supporting additional lifecycle states.
In July 2025, France’s DGFiP was recognised as the official Peppol Authority. This allows certified Partner Dematerialisation Platforms (PDPs) to route invoices domestically and internationally via the Peppol Network.
On 27 June 2025, the PPF business directory went live, listing over 8,000 companies and enabling address-based routing of invoices. Over 90 PDPs are currently engaged in sandbox testing, with Peppol endpoints and validation tools being progressively integrated.
DGFiP has confirmed it will introduce two levels of certification:
This tiered approach offers smaller providers a pathway to full compliance.
France’s e-invoicing pilot, launched in early 2025, is moving through three phases:
The final testing phase begins in February 2026 and will include validation of the national “concentrator”, a data aggregation and audit tool.
With less than a year before the first compliance deadline, businesses should be taking action now. This includes:
The earlier companies start, the smoother the transition will be, especially as certification slots for PDPs and system integrations may become scarce closer to the deadline.
Beyond avoiding penalties, aligning with the France B2B e-invoicing mandate has broader benefits. Real-time invoice exchange improves cash flow visibility, reduces payment disputes, and creates a complete digital audit trail. For VAT compliance teams, it means faster reconciliation and more accurate tax reporting.
In a wider context, France’s move is part of the EU’s trend toward continuous transaction controls (CTCs). Businesses that adapt early will be better placed to handle similar requirements in other jurisdictions.
At VAT IT, e-invoicing is part of our end-to-end VAT ecosystem – alongside reclaim and compliance. As an active participant in France’s pilot programme and a certified Partner Dematerialisation Platform (PDP), we work closely with the DGFiP and AFNOR to deliver compliant, user-friendly invoicing solutions. Our technology integrates seamlessly with ERP systems, Peppol routing, and the PPF, ensuring businesses stay ahead of regulatory deadlines while keeping operations simple, connected, and future-proof.
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