France is rolling out mandatory B2B e-invoicing: large companies from 1 September 2026, and SMEs from 1 September 2027, via the PPF portal or certified PDP platforms.
France is implementing mandatory B2B e-invoicing in two phases. From 1 September 2026, large companies (more than 5,000 employees or over €1.5 billion revenue) must issue e-invoices. From 1 September 2027, the requirement extends to all other VAT-registered businesses including SMEs and micro-enterprises. Invoices must flow through the Portail Public de Facturation (PPF, the government portal) or a certified PDP (Plateforme de Dématérialisation Partenaire). Accepted formats include Factur-X, UBL 2.1, and UN/CEFACT CII. PEPPOL is supported as a transmission channel via PDPs.
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.
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.
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.
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.
Invoicia generates PEPPOL BIS Billing 3.0 XML, which is accepted via certified French PDP platforms. Free plan includes XML generation. Pro plan enables direct PEPPOL network delivery, allowing your French customers to receive compliant e-invoices.
Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.