E-invoicing requirements in France
Explore the latest electronic invoicing, reporting and archival requirements.
Regulations
Electronic invoicing requirements
Banqup Group has a compliant inbound and outbound solution. Our solution for France will be PDP certified.
Technical requirements
Platform - B2G / B2B from 2026 - French tax authorities platform “PPF” or a private platform PDP
Format - B2G / B2B - Factur-X, UBL 2.1 and CII
Archival period - Minimum 10 years
B2G mandates
Receiving - All public bodies
Issuing - All public bodies and their suppliers
B2B mandate deadlines
2025 - Voluntary pilot period for all companies
September 2026 - All businesses to receive e-invoices and large and mid-sized companies to issue e-invoices and comply with e-reporting
September 2027 - SMEs and micro-companies to issue e-invoices and comply with e-reporting
B2B mandate overview
B2B e-invoices to be transmitted through a central platform, or via accredited service providers connected to that central platform
B2C and cross-border B2B invoice data, as well as certain payment data to be submitted under an e-reporting obligation
