France is entering a decisive phase in its electronic invoicing reform. From 1 September 2026, all companies established in France must be ready to receive electronic invoices.
On the same date, the obligation to issue electronic invoices will also begin for large companies and intermediate-sized enterprises.
For SMEs and micro-enterprises, the obligation to issue electronic invoices will apply from 1 September 2027. This phased timeline is designed to facilitate adaptation by organisations, technology providers and the platforms that will take part in the new electronic exchange ecosystem.
The reform is not limited to replacing paper or PDF invoices with a digital document. The French model introduces a regulated system based on structured electronic invoices, accredited platforms, data transmission to the tax administration and greater traceability in B2B transactions.
Mandatory e-invoicing timeline in France
The rollout of electronic invoicing in France will follow a phased timeline:
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July 2025. Start of voluntary exchanges and testing within the framework defined by the reform.
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September 2026. All companies established in France must be able to receive electronic invoices.
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September 2026. Large companies and intermediate-sized enterprises must issue electronic invoices.
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September 2027. SMEs and micro-enterprises must issue electronic invoices.
This timeline means that all companies, regardless of size, must be ready to receive electronic invoices from September 2026. The difference lies in the date from which they will be required to issue them.
Which companies will be required to issue e-invoices in France?
The electronic invoicing obligation will apply to B2B transactions between companies established in France and subject to VAT.
This means that organisations will need to adapt their processes to issue, receive and manage electronic invoices through the new ecosystem defined by the French administration.
In addition, the reform includes e-reporting obligations for certain transactions that fall outside the strict scope of domestic B2B electronic invoicing, such as international transactions or certain transactions with end consumers.
For multinational groups, this point is particularly relevant. The French reform should not be analysed in isolation, but as part of a broader multi-country electronic compliance strategy.
Plateformes Agréées: the central element of the french model
One of the key elements of the reform is the use of accredited platforms, known as plateformes agréées. These platforms will be responsible for issuing, receiving and transmitting electronic invoices between companies, as well as communicating certain invoicing, transaction and payment data to the French tax administration.
In practice, companies will not exchange electronic invoices in a completely unrestricted way, but within a regulated framework in which accredited platforms ensure interoperability, security and the transmission of the required information.
Plateformes agréées must enable:
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The issuing and receipt of structured electronic invoices.
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The transmission of mandatory data to the administration.
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Interoperability with other accredited platforms.
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The management of invoice statuses.
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The identification of companies through data such as SIREN or SIRET.
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Traceability of document exchange.
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The storage of information in accordance with applicable requirements.
For companies, choosing an accredited platform will be a strategic decision, as it will affect operational continuity, integration with internal systems and the ability to comply with e-invoicing and e-reporting obligations.
What role will the Portail Public de Facturacion play?
The Portail Public de Facturation, or PPF, is part of the French electronic invoicing ecosystem, although its role has evolved compared with the initial approach of the reform.
The PPF maintains relevant functions related to the directory, the centralisation of certain data and the connection with the administration. However, the day-to-day operation of issuing and receiving B2B electronic invoices will mainly rely on accredited platforms.
Companies should therefore clearly distinguish between three elements:
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Chorus Pro: the platform historically used for B2G electronic invoicing with public administrations.
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Portail Public de Facturation: the public component of the system, linked to directory functions and the centralisation of information.
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Plateformes agréées: accredited platforms that will enable companies to issue, receive and transmit electronic invoices and associated data within the new B2B model.
This distinction is important to avoid planning errors. Previous experience with Chorus Pro in the B2G environment does not automatically mean that a company is prepared for the B2B reform.
E-reporting: beyond electronic invoicing
The French reform does not only introduce the obligation to issue and receive electronic invoices. It also includes e-reporting obligations, meaning the transmission of certain transaction data to the tax administration.
E-reporting will apply particularly to transactions that are not covered by domestic B2B electronic invoicing, such as:
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International transactions.
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B2C transactions.
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Certain transactions outside the standard e-invoicing circuit.
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Payment data in certain cases.
This component is key because it broadens the scope of the project. Companies will not only need to adapt invoice generation, but also the systems that capture, validate and transmit tax and transaction data.
To comply properly, organisations will need to review data quality, integration processes, business rules and the ability of their systems to report information in a structured format.
Accepted formats: Factur-X, UBL and CII
The French model provides for the use of structured formats that enable the automated reading, validation and exchange of electronic invoices.
The expected formats include:
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Factur-X.
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UBL.
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CII.
Factur-X plays a particularly important role in France, as it combines a human-readable representation with embedded structured data. This approach facilitates the transition from PDF-based models to more automated document exchange.
However, for an electronic invoice to be useful within the new ecosystem, it is not enough for it to be visually readable. It must contain structured data, comply with the applicable technical requirements and circulate between platforms in an interoperable way.
Technical update: XP Z12 Standards
In parallel, on 30 June 2026, AFNOR approved the publication of the new versions of the XP Z12-012, XP Z12-013 and XP Z12-014 standards, which form the technical and interoperable foundation of the future French electronic invoicing system and replace the versions published in February 2026.
The updates cover different components of the technical framework:
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XP Z12-012: defines electronic invoice formats, exchange profiles and messages associated with the invoice lifecycle.
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XP Z12-013: establishes standardised APIs for communication between business systems and accredited platforms.
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XP Z12-014: documents the main use cases for B2B transactions covered by the reform.
Together, these developments reflect the evolution of both the operational infrastructure and the technical framework that will support the implementation of electronic invoicing in France.
Invoice statuses and traceability
One of the most relevant changes introduced by the French reform is the importance of invoice statuses. These statuses will make it possible to track the document throughout the issuing, receipt, validation and payment flow.
Status management provides greater visibility for both the issuer and the recipient. It makes it possible to know whether an invoice has been sent, received, rejected, marked for payment or paid, depending on the statuses defined in the model.
For Finance, Administration, Accounts Payable and Accounts Receivable teams, this traceability represents a significant improvement compared with processes based on emails, PDFs or manual exchanges.
It also facilitates collaboration between companies, reduces disputes and makes it possible to anticipate issues before they affect collection, payment or accounting close.
SERES: an accredited platform for e-invoicing in France
SERES supports mid-sized companies, large organisations and multinational groups in adapting to new electronic invoicing and electronic tax compliance models.
In France, the reform requires a combination of regulatory knowledge, technical capability, interoperability and adaptation to each company’s internal processes. SERES has a platform designed to manage the issuing, receipt, traceability and transmission of data within the new French electronic invoicing ecosystem.
In addition, its experience in electronic invoicing, EDI, ERP integration and multi-country compliance helps organisations reduce operational complexity, coordinate regulatory timelines and move towards more automated document management.
Electronic invoicing in France should not be seen only as a regulatory obligation. It is an opportunity to review processes, improve data quality, gain visibility over the invoicing cycle and strengthen the efficiency of B2B operations.
