Invoicing compliance in France
← Back to main article
Timeline
Current and upcoming regulation for France.Voluntary pilot phase
Businesses can voluntarily participate in the pilot phase to test B2B e-invoicing systems before the mandatory rollout begins.
Businesses can voluntarily participate in the pilot phase to test B2B e-invoicing systems before the mandatory rollout begins.
E-invoicing and e-reporting systems enforced to date
Existing systems enforced in France regarding e-invoicing, e-reporting and fiscalization.
Existing systems enforced in France regarding e-invoicing, e-reporting and fiscalization.
B2B e-invoicing and e-reporting for large and medium-sized companies
All businesses must be able to receive e-invoices. Large and medium-sized companies (more than 250 employees and exceeding either €50 million in turnover or €43 million in balance sheet) must issue e-invoices. E-reporting becomes mandatory for these companies.
All businesses must be able to receive e-invoices. Large and medium-sized companies (more than 250 employees and exceeding either €50 million in turnover or €43 million in balance sheet) must issue e-invoices. E-reporting becomes mandatory for these companies.
| System | Description | Invopop Coverage |
|---|---|---|
| PPF (Portail Public de Facturation) | The French PDP system relies on the Peppol network infrastructure with additional French-specific requirements, creating a “five corner model” for e-invoicing compliance | Coming Q1 2026 |
B2B e-invoicing and e-reporting for all businesses
All remaining businesses (small and micro-businesses) must issue e-invoices. E-reporting becomes mandatory for all businesses.
All remaining businesses (small and micro-businesses) must issue e-invoices. E-reporting becomes mandatory for all businesses.