Since January 1, 2020, companies in France have been required to send invoices to the public sector electronically. Now, this digital transformation is expanding to B2B transactions with a nationwide reform introducing two distinct obligations: e-invoicing and e-reporting.

The aim is to simplify business operations, increase competitiveness by reducing administrative burdens, shorten payment times, and streamline VAT reporting obligations.

Implementation Timeline

September 2026 (or December 2026):

● Receiving: All businesses, regardless of size, must be able to receive electronic invoices.

● Issuing: Large and medium-sized enterprises must issue e-invoices.

September 2027 (or December 2027):

Issuing: The obligation to issue e-invoices extends to small enterprises.

The e-reporting mandate (for data not covered by e-invoicing) is expected to follow the same phased timeline as the issuing obligation.

France is implementing a „Y” model, where transaction data flows from businesses to their chosen platforms, and then simultaneously to the recipient’s platform and the government’s central portal. This ecosystem relies on several key actors:

The Public Invoicing Portal (PPF): The state-run platform. It acts as the central directory (the Annuaire) to route invoices correctly. It also collects all invoicing data, lifecycle statuses, and transaction data for the tax administration (DGFiP).

Certified Platforms (Plateformes Agréées or PA): These are private, registered service providers (formerly known as PDPs) that manage the end-to-end process. They exchange invoices with other PAs, send e-reporting data to the PPF, and manage lifecycle statuses for their customers.

Dematerialization Operators (OD): Non-registered service providers. They cannot connect directly to the PPF or other PAs and must use a certified PA (like Chorus Pro) as an intermediary.