Electronic invoicing in France: what changes from September 1, 2026

A complete guide to the new B2B e-invoicing and e-reporting model

---

France is overhauling its digital tax system. With the official launch of the pilot project in February 2026, the Ministry of Economy (DGFiP) aims to eliminate VAT fraud and simplify administrative processes for businesses.

---

France is no stranger to document dematerialisation, but the current reform marks an unprecedented leap forward. Building on the EU’s ViDA (VAT in the Digital Age) initiative, the French government has designed an ecosystem aimed at full transparency of commercial transactions and a systematic fight against VAT fraud. Unlike other European models, however, the French approach was designed to be business-friendly, leaving companies free to choose how they transmit their data, provided the integrity and traceability requirements are met.

What is the “Y model” in French e-invoicing?

The true distinctiveness of the French reform lies in its choice of the Y model. For anyone used to the Italian model (the V model), or familiar with the Polish model launched last February, the change is significant. In the Italian system, the Interchange System (SdI) acts as a centralised “postman”: every invoice must pass through the tax authority before reaching the customer.

The French Y model, by contrast, introduces PAs (Plateforme Agréées). Under this model, companies can exchange invoices directly through their own accredited private platforms. The tax authority is no longer a mandatory step for the full document; it receives only the necessary tax data from the PAs (e-reporting). This allows businesses to keep exchanging documents enriched with complex logistical and commercial information (as in traditional EDI flows), without the constraints of a rigid public portal.

The pillars of the system: PPF, PA and the role of the Annuaire

To navigate the French market correctly, it’s essential to distinguish the roles of the parties involved:

• PPF (Portail Public de Facturation): the state hub. Although originally intended as a universal platform, its main role today is managing the Annuaire, the central business register. Every French company is listed in the Annuaire with its own SIREN/SIRET number, indicating which platform (PA) it has chosen to receive invoices.
• PA (Plateforme Agréées): the private platforms, such as the one operated by Intesa, that have obtained government accreditation. Only a PA can transmit invoices directly to another PA, handle e-reporting and guarantee the legal validity of documents without going through the public portal.
• OD (Opérateur de Dématérialisation): providers offering invoicing software who, not being accredited as a PA, must connect to the PPF and to a third-party PA to send documents legally.

Timeline and deadlines: when does the obligation start?

Roll-out will follow a precise timeline to allow the whole business community to adapt:

• September 2026: receiving obligation for all VAT-liable businesses. Issuing obligation for large companies and mid-caps.
• September 2027: Issuing obligation extended to SMEs and micro-businesses.

Beyond B2B invoices: the importance of e-reporting

Not all transactions can be handled with a standard French B2B e-invoice: think of sales to private consumers (B2C) or exchanges with international partners.

This is why the French system introduces the e-reporting obligation, a digital log that periodically reports turnover and VAT on these “external” operations to the tax authority. In addition, every invoice must follow a traceable “life cycle” through mandatory statuses (such as Déposée, Rejetée, Refusée and Encaissée). This granularity allows constant cash-flow monitoring and a more accurate pre-filling of VAT returns.

To be compliant, businesses will need to collect and transmit data on three types of flows through e-reporting:

1. B2C transactions (Business to Consumer): covers all sales to private individuals (e.g. retail, e-commerce). Since there’s no obligation to issue an e-invoice to a final consumer, the business must transmit aggregated data on these sales (often drawn from cash registers or e-commerce systems).
2. International B2B transactions (import/export): when a French company sells to a foreign customer (EU or non-EU) or buys from a foreign supplier, it cannot force the counterparty to use the French system. In this case, the resident company must send the tax authority data on these operations so it can monitor intra-EU VAT and imports.
3. Payment data (Statut de Paiement): this is perhaps the most impactful new feature. For services where VAT is due on a cash basis, businesses must transmit data on payments received. This flow allows the DGFiP to pre-fill VAT returns in almost real time.

Accepted formats: Factur-X, UBL and CII

In line with the European trend towards formats compatible with the international EN 16931 standard, the French system has specified three structured formats businesses can use:

• Factur-X: a hybrid format (human-readable PDF plus structured XML).
• UBL (Universal Business Language).
• CII (Cross Industry Invoice).

Choosing a PA such as Intesa lets businesses overcome the complexity of adapting to these formats: files can be exchanged in whatever technical format best suits internal processes, while Intesa’s conversion capabilities handle the transformation into the formats required by the DGFiP.

Why choose Intesa as your partner for France

Since 6 August 2026, Intesa (In.Te.S.A. S.p.A.) has been registered as a Plateforme Agréée (PA) with the DGFiP, the French tax authority. Beyond that, tackling the French reform isn’t just about “sending files” — it means managing the invoice’s entire life cycle (approval, rejection and payment statuses).

Why choose us:

• International compliance: a single platform to manage e-invoicing in Italy, France and the other countries introducing mandatory e-invoicing (Belgium, Germany, Poland and, by 2030, every EU country).
• Qualified trust services: as a QTSP (Qualified Trust Service Provider), we guarantee the highest service levels required by the European eIDAS regulation;
• Compliant digital archiving: with our compliant archiving service, soon to be reviewed and aligned with the eIDAS requirements for the new qualified e-archiving service, we protect your data with archiving systems certified for 10 years.
• ERP integration: we connect your business processes directly to the French platforms (PPF/PA) via Peppol, APIs or secure protocols (AS4).

---

FAQ – Frequently asked questions about e-invoicing in France

---

Discover the solutions for your company’s digital transformation:

• Compliant document archiving
• Customer digital onboarding
• EDI – Electronic Data Interchange
• E-invoicing platform
• International e-invoicing
• Corporate electronic signature
• Document management software
• Supply chain management