French E-Invoicing (Facturation Électronique)
Last updated: 2026-02-26
French E-Invoicing (Facturation Électronique)
Last updated: 2026-02-26 | Sources: Service-Public.fr — Facture électronique, impots.gouv.fr — Facturation électronique
Current Status
France is implementing a mandatory e-invoicing system (facturation électronique obligatoire) for all domestic B2B transactions. The reform combines two obligations:
- E-invoicing (facturation électronique): exchanging structured invoices between businesses
- E-reporting (transmission de données de transaction): reporting transaction data to the tax authorities for B2C and cross-border transactions
Timeline
| Date | Requirement |
|---|---|
| September 1, 2026 | Large enterprises (grandes entreprises) and mid-sized companies (entreprises de taille intermédiaire, ETI) must send and receive e-invoices |
| September 1, 2027 | SMEs (petites et moyennes entreprises, PME) and micro-enterprises (micro-entreprises) must send and receive e-invoices |
Receiving obligation: All businesses, regardless of size, must be able to receive e-invoices from the first phase (September 1, 2026).
Size Definitions
| Category | Employees | Turnover | Balance sheet |
|---|---|---|---|
| Grande entreprise | ≥5,000 | >€1.5B | >€2B |
| ETI | 250-4,999 | ≤€1.5B | ≤€2B |
| PME | <250 | ≤€50M | ≤€43M |
| Micro-entreprise | <10 | ≤€2M | ≤€2M |
Technical Architecture
France uses a Y-model (modèle en Y):
- Portail Public de Facturation (PPF) — the government platform (operated by the AIFE/DGFiP) that serves as the directory and data concentrator
- Plateformes de Dématérialisation Partenaires (PDP) — certified private platforms that handle e-invoice exchange. Businesses choose a PDP to send and receive invoices
- Businesses can also send/receive directly through the PPF
Invoice data flows through PDPs or the PPF, which transmits transaction data to the DGFiP for VAT pre-filling and fraud detection.
Accepted Formats
Three structured formats are accepted:
- Factur-X (French/German hybrid format) — a PDF/A-3 with embedded XML (CII). The minimum profile is "Minimum" for compliance, but "EN 16931" profile is recommended
- UBL (Universal Business Language) 2.1
- UN/CEFACT CII (Cross-Industry Invoice)
A plain PDF is not acceptable as an e-invoice under the new mandate. The Factur-X "Minimum" profile contains only the essential structured data alongside the visual PDF.
E-Reporting (Transmission de Données)
Alongside e-invoicing, businesses must report:
- B2C transactions: transaction data must be transmitted to the PPF within specific deadlines
- Cross-border transactions: data about international B2B sales and purchases must be reported
- This data feeds the DGFiP's pre-filled VAT return system
Micro-Entrepreneur Implications
Micro-entrepreneurs (auto-entrepreneurs) are included in the September 2027 wave. They will need to:
- Choose a PDP or use the PPF directly
- Send structured e-invoices for B2B transactions
- Report B2C transaction data
- Their e-invoices will reflect the TVA exemption under Article 293 B du CGI
Practical Impact for Muckle Users
- French users creating PDF invoices can continue to do so until their size-based deadline
- From September 2026/2027, domestic B2B invoices must use Factur-X, UBL, or CII
- Cross-border invoices are not yet covered by the e-invoicing mandate (only e-reporting)
- Future: Muckle will offer Factur-X export for French users
Recent Updates
- 2025-10-15: The French government confirmed the September 2026/2027 timeline after previous postponements from the original July 2024 start date.
- 2025-11-08: ViDA adoption at EU level will complement France's national e-invoicing mandate.