Since 1 September 2026 every VAT-registered business must receive e-invoices through a registered platform (Plateforme Agréée); large companies and mid-caps (ETI) already issue and e-report. SMEs and micro-enterprises follow on 1 September 2027.
| Size band | Receive since | Issue from |
|---|---|---|
| Micro-enterprise (micro-entreprise) | law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary | law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary |
| SME (PME) | law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary | law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary |
| Mid-cap (ETI) | law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary | law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary |
| Large company (grande entreprise) | law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary | law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary |
Verified:
Scope: Every VAT-registered business established in France, including the franchise en base regime
Domestic B2B invoices plus e-reporting of B2C, cross-border B2B and payment data
Issuing and e-reporting through a Plateforme Agréée.
Domestic B2B invoices plus e-reporting of B2C, cross-border B2B and payment data
Includes businesses under the franchise en base regime.
Small-business regime: Franchise en base de TVA
Must receive e-invoices: yes · Must issue e-invoices: yes
Must receive via a PA since 1 Sep 2026 and must issue and e-report from 1 Sep 2027 like every micro-enterprise.
Decentralised continuous transaction controls
Platform: Plateformes Agréées (PA, formerly PDP); PPF directory and data concentrator
Decentralised continuous transaction controls: invoices and e-reporting pass through a registered private platform. The public PPF only runs the directory (annuaire) and the data concentrator. PAs are registered by the DGFiP for three renewable years.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| Factur-X | CII in PDF/A-3 (hybrid) | 1.09.2 (2026-08-04) with the EXTENDED-CTC-FR profile; 1.08 effective 2026-01-15 | yes | EN 16931 plus French extensions. Source: FNFE-MPE · 4 Aug 2026 · verified 15 Oct 2026 · official |
| UBL 2.1 | UBL 2.1 | EN 16931 with French extensions | yes | One of the formats every PA must handle. Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary |
| UN/CEFACT CII | CII D16B | EN 16931 with French extensions | yes | One of the formats every PA must handle. Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Plateforme Agréée (PA) | API / platform | yes | Mandatory for sending, receiving and e-reporting. A 'solution compatible' (non-registered software) cannot exchange invoices itself and connects through a PA. The business-system to PA interface is specified by AFNOR XP Z12-013 (June 2026, paid standard, no public OpenAPI). |
| Chorus Pro | Portal | no | Public-sector invoices (B2G) since 2020. |
| Peppol | Peppol | no | DGFiP is the French Peppol Authority; some PAs offer Peppol connectivity to software vendors. Peppol alone does not replace a PA. |
| no | A PDF by email does not comply for mandated invoices. |
Registered by the tax authority · Required: yes
Only a Plateforme Agréée registered by the DGFiP may exchange invoices; registration requires ISO 27001 and an interoperability audit. About 103 PAs were registered by Jan 2026 (149 by Sep 2026 unconfirmed). Software vendors without registration partner with a PA as a 'solution compatible'. Source: DGFiP (impots.gouv.fr) · undated · verified 15 Oct 2026 · official
Receiving duty: law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary
Art. 289 bis CGI, 2021 ordinance, finance laws 2024 to 2026. In force without a last-minute delay. Receiving happens through the business's chosen Plateforme Agréée; when switching PA the old platform keeps a minimum service for one year.
Formats to produce: Factur-X · UBL 2.1 · UN/CEFACT CII
Public-sector e-invoicing since law Source: Compta Online · undated · verified 15 Oct 2026 · secondary
Chorus Pro
Formats: Factur-X, UBL 2.1, CII
All suppliers to the public sector since 1 Jan 2020.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
law Source: Kohen Avocats · 15 Oct 2026 · verified 15 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
E-reporting of B2C sales, cross-border B2B transactions and payment data for services, transmitted by the PA. Large companies and ETI since 1 Sep 2026; SMEs and micro-enterprises from 1 Sep 2027.
Transmission frequency depends on the VAT regime; not re-checked.
Retention period: 10 years Source: Compta Online · undated · verified 15 Oct 2026 · secondary
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