France prepares for 2026 e-invoicing mandate
France is accelerating its e-invoicing and e-reporting reform ahead of the September 1, 2026 deadline. Recent updates clarify that foreign entities fall under e-reporting obligations, not e-invoicing. At the same time, the French tax administration and AIFE launched a national e-invoicing directory and consultation service to support businesses, alongside simplified procedures and a new accreditation process for platform operators.
France is entering the decisive stage of its e-invoicing reform. Following several updates throughout 2024 and 2025, the French General Directorate of Public Finances (DGFiP) and the Agency for State Financial Information Technology (AIFE) have introduced new measures that clarify, simplify, and structure the transition toward mandatory electronic invoicing and e-reporting.
These measures build on the foundations outlined in previous announcements confirming Chorus Pro as the public e-invoicing portal for B2G transactions and the Z12-012 and Z12-014 technical standards that guide interoperability between private and public platforms. Together, these updates reflect France’s commitment to maintaining its original e-invoicing timeline while aligning closely with the European Commission’s VAT in the Digital Age (ViDA) initiative.
Clarification on e-reporting for foreign entities
One of the key updates concerns foreign entities operating in France. The French Tax Administration recently clarified that foreign entities are subject to e-reporting obligations rather than e-invoicing obligations.
This distinction applies when transactions involve non-established taxable persons or entities not subject to VAT, yet the supply takes place within France. In such cases, companies must report transaction and payment data but are not required to issue invoices through a French-accredited e-invoicing platform.
This clarification helps multinational and cross-border businesses better understand their compliance scope and aligns with similar approaches seen across Europe, such as Germany’s and Italy’s treatment of non-established taxpayers. This also echoes earlier cross-border alignment efforts where France and Germany joined forces to streamline e-invoicing across the EU.
France launches e-invoicing directory and consultation service
During the 80th Congress of the National Council of the Order of Chartered Accountants in Lyon, the DGFiP and AIFE unveiled the national e-invoicing directory and a consultation service to guide businesses through the upcoming reform.
Through this online tool, organizations can now verify their e-invoicing obligations, identify their assigned or chosen reception platforms, and locate billing addresses. This step-by-step resource will be essential for businesses preparing for the pilot phase in February 2026 and the first mandatory B2B e-invoicing and e-reporting deadline on September 1, 2026.
AIFE also announced the upcoming “Déclaration” service, designed to facilitate mandatory e-reporting of transaction and payment data. A demonstration video and the official directory are available via the following links:
Simplification measures and extended deadlines
To ease the transition for businesses, the French government has also introduced 10 simplifying measures. These include:
- Simplified VAT calculation for B2C profit margins
- Administrative relief for entities without a SIREN number
- Deferral of compliance until September 2027 for non-established taxable persons
Such measures underline France’s pragmatic approach to implementation, ensuring that smaller or foreign entities are not disproportionately impacted by the reform’s complexity.
Updated accreditation process for e-invoicing platforms
Another important update came on October 1, 2025, when the DGFiP refined the accreditation process for “plateformes agréées”, the certified platforms responsible for exchanging electronic invoices and e-reporting data.
The process now involves two distinct stages:
- Provisional registration (“under reserve”): granted upon submission of a complete application demonstrating compliance with all technical and security standards.
- Final technical verification: including inter-platform data exchange and invoice format validation, expected to begin by the end of 2025.
A provisional list of candidate operators has already been published by the French Tax Administration, but final accreditation will only be confirmed once all technical verifications are completed.
These accredited platforms will play a central role in France’s hybrid e-invoicing architecture, ensuring smooth interoperability between private PDPs (Plateformes de Dématérialisation Partenaires) and Chorus Pro, the state portal.
Preparing for 2026 and beyond
France continues to take a structured and transparent approach to its e-invoicing rollout. From confirming its original implementation timeline to strengthening cross-border cooperation with Germany, every update points to a coherent strategy for 2026 and beyond.
For businesses operating in France, the next steps are clear:
- Identify your e-invoicing or e-reporting obligations.
- Select a certified or candidate platform before the pilot phase.
- Prepare data formats and system integrations according to the Z12-012 and Z12-014 standards.
By acting now, companies can ensure a smooth transition ahead of France’s 2026 e-invoicing milestone.
Key takeaways
- Foreign entities are subject to e-reporting, not e-invoicing, obligations.
- The national e-invoicing directory and consultation service are now live.
- Simplification measures and deferrals support smaller and foreign entities.
- The accreditation process for e-invoicing platforms includes two stages, with final verification expected by late 2025.
- Businesses should select their platform and test data flows before February 2026.
