France introduces mandatory e-invoicing - is your company prepared?

From September 1, 2026, France will introduce mandatory electronic invoicing in the B2B domestic market, including comprehensive e-reporting obligations.

Introduction

From September 2026, all companies registered for VAT in France must be able to receive electronic invoices. From this date, large and medium-sized enterprises (ETI) will also be obliged to issue structured electronic invoices in domestic B2B and to report transaction data for B2C and cross-border sales electronically (e-reporting).
SMEs and micro-enterprises will follow with the issuing obligation and e-reporting from September 1, 2027.

Paper and “normal” PDF invoices will no longer be sufficient in the B2B environment in future, as structured formats and approved transmission channels are prescribed. Those who fail to prepare in good time risk compliance violations, interrupted invoice processes and tax risks.

Time until the launch

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Regulatory context

France is comprehensively digitalizing its VAT system – as part of the national strategy to combat VAT fraud and in preparation for the EU initiative “VAT in the Digital Age (ViDA)”.

Architecture of the French model

France relies on a decentralized model:

Structured e-bills are exchanged via certified partner platforms (PDPs).
The state platform PPF (Portail Public de Facturation) functions primarily as a central directory and data hub for forwarding tax-relevant information to the French tax authorities (DGFiP).

Direct invoice exchange exclusively via the PPF is not envisaged; companies must handle their invoicing and reporting processes via an approved PDP.

E-invoicing vs. e-reporting

E-invoicing: Applies to B2B domestic transactions between companies based in France that are liable for VAT.
E-Reporting: Concerns B2C sales, cross-border B2B transactions and certain payment and status messages.

Structured invoice formats

France recognizes the following formats in particular:

Factur-X
UBL
CII

Depending on the PDP and integration scenario, other syntax or network standards (e.g. EDIFACT or PeppolBIS) can be processed and mapped accordingly by the platform.

Archiving and obligations to provide evidence

Electronic invoices must be archived in an audit-proof manner. Among other things, the authenticity of the origin, the integrity of the content and legibility must be ensured for the entire statutory retention period.

Timetable for the introduction

From September 1, 2026

Obligation to receive electronic invoices: all companies

Obligation to issue invoices (B2B domestic) and e-reporting for large and medium-sized companies</li>

From September 1, 2027

Mandatory issuing and e-reporting also for small and medium-sized enterprises (SMEs) and micro-enterprises

Important: The classification of company size is carried out per legal entity (not at group level) on the basis of the thresholds applicable in France.

Who is affected by the regulation?

All companies registered for VAT in France
B2B domestic sales → E-invoicing
B2C and cross-border sales → E-reporting
Companies that are not based in France but are registered there for VAT purposes may also be affected by e-reporting.

Why action is needed now

The changeover to e-invoicing and e-reporting requires technical, organizational and procedural adjustments, which experience has shown require several months in advance.

Companies must:

Define an approved platform strategy (PDP)
Integrate ERP, billing and accounting systems
Establish processes for status, payment and reporting messages
ensure that they are officially registered in good time

Early preparation offers clear advantages:

Automated, end-to-end invoicing processes
Real-time transparency on invoice and message status
Reduced compliance risk
Sustainable cost and process efficiency

How Retarus supports

Retarus offers end-to-end services for e-invoicing and e-reporting in France and many other countries:

Full compliance with French tax law and EU standards

Connection to approved PDP infrastructures

Seamless integration into existing ERP and accounting systems

Support of all relevant formats (Factur-X, UBL, CII, EDIFACT)

Automated validation and data quality checks in accordance with the requirements of the French tax authorities

Mapping of complete e-invoicing flows including status and reporting messages

Experienced EDI and e-invoicing experts with international project know-how

24/7 support and reliable SLA models

Future-proof architecture with regard to EU-ViDA

Prepare your company in good time for the French e-invoicing obligation.

The first stage will start on September 1, 2026, with all company sizes affected from September 1, 2027. With Retarus, you can rely on a legally compliant, scalable and future-proof solution for France and Europe. Turn regulatory obligations into a competitive advantage!
Talk to our e-invoicing experts now