France e-invoicing reform: 2026–2027 deadlines
France's e-invoicing reform (article 91 LFR 2022) progressively mandates electronic invoicing for all domestic B2B transactions. The DGFiP revised the timeline, with the first phase in September 2026.
Last updated: 2026-06-01
2026-09-01
Phase 1: all businesses receive, large businesses issue
All French businesses must be able to receive e-invoices. Large companies (≥5,000 employees or turnover ≥€1.5bn) must also issue e-invoices via a certified platform (PDP) or the Public Invoicing Portal (PPF).
DGFiP — e-invoice reform, article 91 LFR 2022 — Revised schedule
2027-09-01
Phase 2: mid-size companies issue
Mid-size companies (250–4,999 employees, or turnover €50m–€1.5bn) must issue e-invoices.
DGFiP — e-invoice reform, article 91 LFR 2022
2027-09-01
Phase 3: SMEs and micro-businesses issue
All small and micro-businesses must issue e-invoices, including auto-entrepreneurs.
DGFiP — e-invoice reform, article 91 LFR 2022
Frequently asked questions
Which formats are accepted for the French e-invoicing mandate?▼
EN 16931-compliant formats: Factur-X (hybrid PDF + XML CII), UBL 2.1, and UN/CEFACT CII. Factur-X is the most practical as it maintains a human-readable PDF while embedding the required structured data.
What is the PPF (Public Invoicing Portal)?▼
The PPF (formerly Chorus Pro) is France's public e-invoicing platform. Businesses can transmit invoices directly via the PPF or via a certified private platform (PDP — Plateforme de Dématérialisation Partenaire).
Does the reform apply to cross-border invoices?▼
No. The French reform applies only to domestic B2B transactions between French VAT-registered businesses. Cross-border (import/export) invoices are excluded.
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