France e-invoicing set for September 2026 launch after National Assembly vote

The mandating of e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. in France remains on course for September 2026, after the country’s National Assembly voted against a proposed one-year delay.

By rejecting the option of delay, the French government has signalled its unwavering commitment to implementing e-invoicing across the country less than 18 months from now.

Some 87 partner dematerialisation platforms (PDPs) have been registered to facilitate the transmission and exchange of e-invoices.

In December 2024, the Direction Générale des Finances Publiques announced the French Peppol Authority would be established to promote interoperability of the e-invoicing regime, while a dedicated AFNOR commission would run the launch.

Following the National Assembly’s vote last week, businesses must now stay on course and continue to prepare for upcoming requirements.

The rollout of e-invoicing in France will follow the below roadmap:

1) Testing and directory pilot – 2025

In February 2025, a PDP pilot opened with beta candidates to test the directory. By the end of April, all PDPs will be able to join the pilot in order to test directory connections.

2) Interoperability testing – October 2025

In October, the testing programme will be expanded to allow selected businesses to test PDP connectivity. Between October and December, interoperability testing will be carried out with all PDPs registered.

3) Full directory access via connector – February 2026

From 9^th February 2026, full PDP testing will be underway, including testing of Portail Public de Facturation functionality with sandbox. At this stage, PDPs will be tested to ensure e-invoices can be accurately, reliably and speedily exchanged.

4) First phase launch – September 2026

French e-invoicing will go live! All businesses must be in a position to accept e-invoices; including B2B e-invoicing and e-reporting for all large and medium-sized companies. These organisations will be defined by more than 250 employees and either turnover in excess of €50 million or €43 million on the balance sheet.

5) Second phase launch – September 2027

At this stage, small businesses below the thresholds detailed above will be required to comply.

What will be covered under the e-invoicing regulations?

A wide range of transaction types will be covered by the new e-invoicing mandate. They include:

• B2B transactions
• B2C transactions
• Exports and imports
• Imports of services
• Payment status of VAT invoices

Which formats will be permitted?

Businesses will be able to submit French e-invoices in any of the following formats:

• Structured format: UBLUniversal Business Language is an international standard in XML format specifically designed for electronic documents., XCBL, CII D16B
• Hybrid format: Minimum UBL, CPP, FACTUR-X, Minimum CII