The French e-invoicing mandate
Send, receive and report structured electronic invoices and comply to the French E-invoicing and e-reporting Mandate.
France is introducing a mandatory framework for structured B2B e-invoicing combined with transaction reporting to the tax authorities.
From September 2026, all companies doing business in France must be able to receive electronic invoices, while large and mid-sized companies must also start issuing and reporting them. Full compliance for all companies follows in September 2027.
The French mandate changes how invoices are exchanged, reported, and monitored. Businesses will need to connect via state-approved platforms (la réforme de la facturation électronique) and align finance, tax, and IT processes to remain compliant.
What is the French e-invoicing mandate?
Invoices and reporting data must be exchanged through state-approved private platforms (la réforme de la facturation électronique). A public platform (Plateforme Agréée) maintains a central company directory and collects reporting data for tax purposes.
This reform goes beyond digitising invoices. It introduces a regulated exchange model, mandatory interoperability between platforms, defined invoice lifecycle statuses, and increased real-time VAT visibility.
The French e-invoicing mandate introduces two closely connected obligations:
- B2B e-invoicing in France for all domestic transactions using structured invoice formats.
- E-reporting for B2C and cross-border transactions, requiring transaction data to be sent to the tax authorities.
E-reporting in France
E-reporting is a core part of the French mandate and applies to B2C transactions and Cross-border B2B transactions. Instead of sending invoices, companies must transmit structured transaction data to the tax authorities via their approved platform. Domestic B2B invoices do not require separate reporting, as reporting data is automatically extracted from the e-invoice flow.
Even organisations with a later sending obligation must prepare early, as receiving capability, platform selection, and process alignment are required from 2026 onward.
How does e-invoicing in France work?
The French e-invoicing mandate uses a regulated five-corner exchange model. Instead of companies exchanging invoices directly, all mandated flows are routed through approved platforms and a central public service.
The five-corner model of the French e-invoicing mandate:
- Sellers and buyers connect via state-approved private platforms (Plateformes de Dématérialisation Partenaires, PDPs).
- Private platforms exchange invoices with each other in an interoperable way.
- A public platform maintains the central company directory (Annuaire) and invoice routing information.
- Invoice lifecycle and transaction data is transmitted to the public platform.
- The tax authorities receive structured reporting data for VAT control and monitoring.
Although often compared to Peppol, the French five-corner model is unique due to mandatory platform approval, centralised directory management, and built-in tax reporting obligations.
Exchange electronic invoices through approved platforms, meeting French e-invoicing and e-reporting requirements with secure, structured data exchange.
Invoice formats under the French e-invoicing mandate
All approved platforms must support invoice formats aligned with the European standard EN 16931.
Supported invoice formats:
- UBL 2.1
- UN/CEFACT CII
- Factur-X (hybrid format based on PDF/A-3 embedding EN 16931 XML)
Other electronic formats, such as EDI, may continue to be used if the required tax data can be extracted and reported correctly.
Compliance requires more than correct invoice content. Companies must also manage lifecycle statuses, routing information for invoice delivery, and structured data for e-reporting.
Prepare for the French e-invoicing mandate
Dynatos supports organisations preparing for the French e-invoicing and e-reporting mandate with a practical, implementation-focused approach.
We support you with:
- French mandate impact assessments.
- Platform and architecture selection.
- Invoice, status and reporting process design.
- ERP and finance system integration.
- Cross-country alignment for multi-mandate environments.
Our focus is on operational continuity, data quality, and long-term scalability, not just regulatory compliance.
Frequently asked questions
The French mandate introduces mandatory structured B2B e-invoicing for domestic transactions, combined with e-reporting obligations for B2C and cross-border transactions. Invoices and reporting data must be exchanged via state-approved platforms.
All companies established in France are impacted. From September 2026, all companies must be able to receive electronic invoices, while large and mid-sized companies must also issue e-invoices and comply with e-reporting. From September 2027, the mandate applies to all companies.
The mandate starts on 1 September 2026 with mandatory reception for all companies and mandatory issuance and reporting for large and mid-sized companies. Full mandatory issuance and reporting for all companies applies from 1 September 2027.
Companies send and receive invoices via state-approved private platforms. These platforms exchange invoices with each other and transmit required tax data to the public platform. Direct invoice exchange between companies is no longer allowed.
France supports UBL 2.1, UN/CEFACT CII and Factur-X. All formats are aligned with EN 16931 and must be supported by approved platforms.
Yes. Existing ERP and EDI systems can remain in place if they are connected to an approved platform and can supply the required structured data for invoicing and reporting.
Companies should assess the impact on invoicing and reporting processes, select an approved platform, validate invoice data quality, align finance and tax processes, and test invoice reception and reporting flows well ahead of 2026.
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