From September 2026, France will implement a comprehensive e-invoicing mandate, requiring businesses to adopt electronic invoicing (e-invoicing) for domestic B2B transactions and e-reporting for other types of transactions, such as B2C and non-domestic B2B transactions.
Under the new mandate, businesses have two options to manage their e-invoicing and e-reporting processes:
- Use the public invoicing portal (Portail Public de Facturation, or PPF) directly
- Leverage a Platform Dematerialisation Partner (PDP) that can connect with the PPF or with other PDPs
PDPs are government-accredited providers of services such as issuing, transmitting, and receiving e-invoices. They can also conduct e-reporting on behalf of your company.
This initiative aims to streamline invoicing processes for businesses and enhance their tax compliance, and at the same time reduce the space for tax avoidance and fraud.