E-invoicing in France
Achieving compliance in France: An overview with mySupply
France is introducing one of Europe’s most ambitious digital invoicing reforms. The new system requires companies to use a certified private service provider – a Plateforme Agréée (PA) – to handle both domestic B2B e-invoicing and mandatory e-reporting of international transactions and B2C sales.
With the transition to the new 5-corner model, the national portal (PPF) will become a central hub for VAT, data, and address registries, while the actual exchange of invoices is moved to accredited platforms, such as mySupply.
Legislation
France has implemented a comprehensive dual mandate. While B2G invoicing has been mandatory via Chorus Pro since 2020, B2B e-invoicing will become a legal requirement starting September 2026. A central component of this model is the use of certified private service providers (Plateformes Agréées), which are responsible for the actual exchange of invoices.
To ensure full transparency for the tax authorities (DGFiP), a mandatory invoice lifecycle has been defined. All invoices must be tracked via status codes (e.g., Submitted, Rejected, Refused, and Payment Received), allowing both the state and businesses to monitor transactions in real-time.
The new regulations apply to all VAT-registered companies in France. The mandate consists of two pillars:
- E-invoicing: Covers all domestic B2B transactions. Invoices must be sent as structured data via an accredited PA to the French customer; simultaneously, a subset of the invoice data must be transmitted to the French tax authorities.
- E-reporting: Covers transactions outside the B2B mandate, including B2C sales as well as exports and imports (international B2B). Data is reported digitally to the authorities via your PA.
Implementation Timeline
The French rollout will occur in stages based on company size to ensure a stable transition to the new system.
| Date | Legislation | Permitted Invoice Formats |
| January 1, 2020 | B2G mandatory for all government suppliers. | UBL 2.1, UN/CEFACT CII, Factur-X (Hybrid) |
| September 1, 2026 | E-invoicing & E-reporting for large enterprises (>250 employees / >€50M turnover). | UBL 2.1, UN/CEFACT CII, Factur-X (Hybrid) |
| September 1, 2027 | Mandatory for all companies, regardless of size. | UBL 2.1, UN/CEFACT CII, Factur-X (Hybrid) |
All formats must be EN16931-compliant.
The French 5-Corner model
France stands out by utilizing a 5-corner model. This means that the national portal, PPF (Portail Public de Facturation), no longer handles the actual exchange of invoices, but instead serves as the fifth cornerstone.
- Corners 2 & 4: Your PA and your customer’s PA exchange the invoice directly.
- Corner 5 (PPF): Automatically receives e-reporting and invoice data and maintains L’Annuaire (the Central Directory) – the central address registry that ensures invoices are routed correctly via the company’s SIREN number.
Archiving Requirement
There is a 10-year mandatory archiving period in France. Invoices must be stored in their original structured format, and data must be hosted on SecNumCloud-certified data platforms.
As your PA, we ensure that your data is stored securely and complies with all French requirements regarding integrity and authenticity.
VAX360 ensures your e-invoicing compliance in France
We ensure your compliance as an accredited PA service provider. We handle all mandatory formats, ensure full integration with the PPF, and automate everything from invoice exchange to lifecycle statuses and e-reporting.
Would you like to learn more about how we can help your company navigate the French reform? Contact us today for more information: info@mysupply.dk
FAQ: Get to know the French e-invoicing terms
To navigate the French system safely, here is an overview of key concepts and abbreviations.
What is a PA (Plateforme Agréée)?
A private service provider (such as mySupply) that is certified and accredited by the French authorities to handle the exchange of e-invoices and the submission of e-reporting data. (Often referred to as PDP in technical specifications).
What is PPF (Portail Public de Facturation)?
PFF is the national hub that receives tax data and manages the central directory.
What is L’Annuaire?
L’Annuaire is the central directory where all French companies are registered with their preferred PA.
Invoice Lifecycle
A system of status updates showing the current state of an invoice (e.g., «Submitted,» «Rejected,» or «Paid»). This ensures full transparency for both the business and the tax authorities.
SIREN / SIRET
French business identification numbers. SIREN is used to identify the company itself, while SIRET identifies specific branches or locations under the company.
