Electronic invoicing is not a recent development or a requirement imposed by European regulations in France. It was introduced there back in 1990. However, the obligation to issue electronic invoices has only been in place since 2020 for the public sector and its suppliers. These regulations are now being tightened further: between 2026 and 2027, the B2B sector will also be affected by the electronic invoicing obligation. Find out what this means for companies in France here.

Update July 2025: France activates Peppol infrastructure and starts final countdown for eInvoicing obligation

France has made decisive progress in introducing mandatory eInvoicing in the B2B sector, thereby setting an important course for the entire EU:

1. DGFiP as official Peppol authority

Since July 8, 2025, the French tax administration (DGFiP) has been recognized as the national Peppol authority. France is now officially part of the Europe-wide Peppol network, laying the foundation for the secure, standardized, and interoperable exchange of eInvoices—both nationally and across borders.

2. PPF directory activated

The central French business directory (PPF Directory) has been live since the end of June 2025. Over 8,000 companies have already registered and are therefore able to receive and send e-invoices via certified service providers (PDPs).

3. Technical standards specified

With the newly published AFNOR standards (XP Z12-012/013/014), the central specifications for data models, API integration, and practical cases are now binding. This allows companies and software manufacturers to prepare even more specifically for technical implementation.

4. Pilot and test phases underway

Following successful proof-of-concepts in 2025, the production environment (go-live) is scheduled to be ready in January 2026. Comprehensive interoperability tests are then set to begin in the first and second quarters of 2026 – ideally with the participation of numerous ERP and accounting systems.

5. Step-by-step plan remains valid

• From September 1, 2026: Receipt obligation for all companies, dispatch obligation for large companies.
• From September 1, 2027: Dispatch obligation also for small and medium-sized companies.
• Until at least 2028, the hybrid invoice format (PDF with embedded XML, e.g., Factur-X) will remain permissible – ideal as a transitional solution.

Electronic invoicing in France's B2G sector

In France, electronic invoicing has been mandatory in the business-to-government (B2G) sector for several years and has been gradually introduced for all economic operators. Large companies have been required to use it since 2017, and since January 1, 2020, this also applies to small and medium-sized enterprises. This regulation affects everyone who supplies goods or services to public institutions.

At the heart of digital invoicing is the Chorus Pro platform, developed and managed by the French tax authority Direction Générale des Finances Publiques (DGFiP). Chorus Pro acts as a central point of contact for the management and transmission of invoices in the public sector. Companies submit their invoices directly via the platform, which then forwards them to the relevant public authorities. Invoices can be submitted in various formats, including Factur-X, UBL, and CII. However, Factur-X is particularly recommended due to its hybrid structure (PDF and XML).

The CTC model (Continuous Transaction Controls), which requires public authorities to transmit and receive electronic invoices, is centrally organized in France. An electronic signature is not mandatory for transmission. The law requires invoices to be archived for six years. In practice, however, it is common for both the issuer and the recipient to keep the original documents for at least 10 years. This is because the various French law books can be interpreted differently. Not only is archiving permitted and necessary within the country, but under certain conditions it is also permitted in other EU countries.

Mandatory eInvoicing: Electronic invoices now also for B2B

Following the successful introduction of mandatory eInvoicing in the B2G sector, France is preparing to make eInvoicing mandatory in the business-to-business (B2B) sector as well. The introduction will be phased in: From September 2026, all companies based in France will be required to receive electronic invoices. Large and medium-sized companies will also be required to issue electronic invoices. Just one year later, from September 2027, the obligation to issue electronic invoices will also be introduced for small and micro-enterprises.

France is relying on the so-called Y scheme, a decentralized structure for sending, receiving, monitoring, and validating invoices and VAT information. This means that there are three main ways to transmit invoices. First, companies can send their invoices directly to a central platform (PPF) of the French tax authority, the Direction Générale des Finances Publiques (DGFiP). This platform checks the invoice and makes it available to the recipient. Second, it is possible to use certified third-party platforms, known as Partner Dematerialization Platforms (PDPs). These platforms receive the invoices, validate them, and transmit them to both the central platform and the recipient. A third option is offered by a so-called Operateur de Dématérialisation (OD) – also a service provider that supports companies in the digitization, management, and processing of electronic invoices. Unlike the “Plateformes de Dématérialisation Partenaires” (PDP), which are certified by the French tax authorities, ODs do not have this certification. In order to transmit e-invoices correctly, ODs must therefore either use the public invoicing portal (PPF) as an interface or use the services of a PDP. Another important difference is that when transmitting invoice data, PDPs are free to send the recipient invoice formats other than those officially prescribed. ODs, on the other hand, are strictly bound to the official formats Factur-X, UBL, and CII. As a future PDP, however, TRAFFIQX® can use precisely this freedom to make invoicing processes even more flexible and straightforward – and thus optimally meet the various requirements.

Regardless of which route the invoice takes, it is always checked by the tax authority's central platform. This decentralized control ensures that all tax requirements are met and that the data is correct and complete. At the same time, it ensures a broader distribution of the transaction load and greater reliability than centralized CTC models. The system is designed not only for national but also for international transactions, further strengthening France's position as a pioneer in the digitization of business processes within the EU.

As in the B2G sector, the permitted formats for companies are Factur-X, UBL, and CII, an electronic signature is not required, and the archiving obligation is six years. However, when it comes to archiving, the interpretation of the law can vary. Therefore, anyone who wants to be on the safe side should keep their invoices for ten years. In the B2B sector, archiving abroad is also permitted under certain conditions.

Introduction of the Y-schema: A central company directory

The Y-schema in France requires a central company directory, known as the “Annuaire”, to ensure that electronic invoices are forwarded correctly to the respective recipient. This directory is managed by the Agence pour l'Informatique Financière de l'Etat (AIFE) and contains not only company identification details but also information on interoperability between the various platforms and additional data required for smooth exchange in the B2B sector. A company in France that transmits electronic invoices must register in this directory. This registration ensures that their invoices are processed correctly and efficiently, thereby avoiding errors and delays.