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France B2B e-invoicing: mandatory from September 2026

France's B2B e-invoicing mandate is in force: every business must be able to receive e-invoices from 1 September 2026, large companies must issue from the same date, and SMEs from 1 September 2027. Invoices route through certified PDP platforms — the PPF no longer carries B2B exchange.

📅 Receive: all businesses 1 Sep 2026. Issue: large 1 Sep 2026, SMEs 1 Sep 2027📄 Factur-X, UBL 2.1, or CII via a certified PDP
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What's happening

France's B2B e-invoicing mandate rests on Article 26 of the 2022 amending finance law. Two obligations run on different clocks. The obligation to *receive* e-invoices applies to every VAT-registered business from 1 September 2026 — there is no phase-in for reception. The obligation to *issue* is phased: large companies and mid-caps from 1 September 2026, and SMEs and micro-enterprises from 1 September 2027. Since October 2024 the Portail Public de Facturation (PPF) no longer handles B2B invoice exchange: invoices route through a certified PDP (Plateforme de Dématérialisation Partenaire), with the PPF acting as the central directory and data concentrator. Accepted formats are Factur-X, UBL 2.1 and UN/CEFACT CII. PEPPOL is supported via PDPs, and DGFiP became the Peppol authority for France in July 2025.

Mandate status

In force

1 September 2026 for large companies. 1 September 2027 for mid-size and small businesses. All businesses must be able to RECEIVE e-invoices from 1 September 2026.

Who's affected

All French VAT-registered businesses (phased by size)

All French VAT-registered businesses. Phase 1 (1 Sep 2026): large companies (>5,000 employees or >€1.5B revenue). Phase 2 (1 Sep 2027): all other businesses including SMEs and micro-enterprises.

Deadline

Receive: all businesses 1 Sep 2026. Issue: large 1 Sep 2026, SMEs 1 Sep 2027

1 September 2026 for large companies. 1 September 2027 for mid-size and small businesses. All businesses must be able to RECEIVE e-invoices from 1 September 2026.

Format required

Factur-X, UBL 2.1, or CII via a certified PDP

Factur-X (PDF/A-3 with embedded XML), UBL 2.1, or UN/CEFACT CII. PEPPOL BIS Billing 3.0 is accepted via certified PDP platforms.

How Invoicia helps

Invoicia generates PEPPOL BIS Billing 3.0 XML, which is accepted via certified French PDP platforms. Free plan includes XML generation. Direct PEPPOL network delivery for Pro, allowing your French customers to receive compliant e-invoices, is coming soon.

Free tier
20 invoices/month + PEPPOL XML
Pro — €15/mo
Unlimited invoices + PEPPOL network sending (coming soon)

Already have an invoice XML? Check it against common PEPPOL BIS Billing 3.0 mistakes — free, no signup.

Frequently asked questions

When is French B2B e-invoicing mandatory?+

From 1 September 2026 for large companies (>5,000 employees or >€1.5B revenue). From 1 September 2027 for all other businesses. All businesses must be able to receive e-invoices from 1 September 2026.

What is the PPF (Portail Public de Facturation)?+

The PPF is the French government's invoicing portal. Since October 2024 it no longer carries B2B invoice exchange — that role moved to certified private PDP platforms (Plateforme de Dématérialisation Partenaire). The PPF remains in the architecture as the central directory and data concentrator, so every business still needs a PDP to send and receive B2B e-invoices.

What formats are accepted for French e-invoicing?+

Three formats are accepted: Factur-X (PDF/A-3 with embedded XML), UBL 2.1, and UN/CEFACT CII. All must comply with EN 16931. PEPPOL BIS Billing 3.0 is also accepted via certified PDP platforms.

Does Invoicia support French e-invoicing?+

Invoicia generates PEPPOL BIS Billing 3.0 XML, which is EN 16931 compliant and accepted via certified French PDP platforms. Direct PEPPOL delivery for Pro is coming soon.

Do I need to start preparing now even as an SME?+

Yes. Even though SMEs don't have to send e-invoices until September 2027, all businesses must be able to RECEIVE e-invoices from September 2026. Start evaluating your invoicing system now.

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Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.