French e-invoicing mandate updates

France’s e-invoicing and e-reporting reform continues to progress, with the French tax authorities formally designating the first wave of Approved Platforms. Avalara confirms that its platform has successfully completed this approval process, in line with the requirements set out by the French administration.

This approval reflects the transition from the former Plateforme de Dématérialisation Partenaire (PDP) model to the new Approved Platform framework. The updated designation introduces reinforced governance, stricter technical controls, and higher operational expectations. Approval is granted only to platforms that demonstrate compliance with the target architecture defined by the French authorities, which is centred on the Public Invoicing Portal (PPF).

The approval process followed a structured, multistep approach.

As part of the initial phase, platforms were required to validate interoperability with other approved platforms. This included the ability to exchange electronic invoices in all mandated formats (UBL, CII, and Factur-X), manage invoice lifecycle statuses, and support acceptance and rejection workflows in accordance with regulatory specifications.

The next phase focused on integration with the PPF. Platforms had to demonstrate their ability to incorporate the national directory, submit e-invoicing and e-reporting data, support live or near-real-time reporting, and exchange lifecycle statuses with the public infrastructure.

Finally, all test scenarios and supporting evidence were subject to review by an independent external auditor, followed by validation by the French accreditation authority. Completion of this review resulted in formal approval.

By successfully meeting these requirements within the timeline defined by the French tax authorities, Avalara’s platform is now officially recognised as an Approved Platform. This milestone supports Avalara’s continued commitment to helping businesses prepare for and comply with France’s upcoming e-invoicing and e-reporting obligations.

France is officially retiring the term “Partner Dematerilisation Platform (PDP)” from its e-invoicing framework. The new term, “plateforme agréée” (translated as “approved platform”), refers to state-registered platforms authorised to send, receive, and transmit invoice and transaction data to the tax authority. While the name has changed, the core responsibilities remain the same.

On July 18, 2025, France confirms that Chorus Pro — the platform used for business-to-government (B2G) invoicing — will continue to serve as the portal for sending invoices to public sector entities under the 2026 e-invoicing reform. During the transition period, businesses can continue to use Chorus Pro to send B2G invoices without going through certified PDPs.

France’s tax authority, the Direction Générale des Finances Publiques (DGFiP), confirms it has become the French authority for Peppol. The DGFiP will establish e-invoicing and data interoperability between buyers, sellers, and PDPs.

France introduces the XP Z12-014 standard to bring clarity and operational guidance to businesses and certified private PDPs preparing for France’s e-invoicing mandate. The standard outlines how e-invoicing should function across 36 operational use cases, defining how stakeholders should manage and exchange e-invoices. XP Z12-014 includes accepted data models and profiles and required life cycle statuses. It also clarifies roles and responsibilities for all parties involved and sets expectations for how businesses of all sizes should prepare for the transition to mandatory e-invoicing in France.

On May 13, 2025, France publishes an updated version of the technical specifications for its e-invoicing and e-reporting mandate. The document, developed by Association Française de Normalisation (AFNOR), defines the required syntax and semantic structure for compliant invoices. All businesses in scope must adapt their ERP systems to generate invoice and reporting data in the approved structured format. This update is critical for preparing systems ahead of the mandate’s phased rollout. Companies should review the new requirements, assess their readiness, and begin updating their invoicing processes to align with Chorus Pro or a certified partner platform. Early preparation will help reduce compliance risk.

Le Forum National de la Facture Électronique et des Marchés Publics Électroniques (FNFE-MPE) announces an updated version of France’s e-invoicing format Factur-X. Launched on May 7, 2025, Factur-X1.07 includes updates to Code Lists according to EU standards (outlined in EN16931), editorial and schematron corrections, and standard document codes necessary for France’s upcoming e-invoicing reform.

On April 24, 2025, the French parliament votes on a draft law to postpone France’s e-invoicing mandate by one year. The French National Assembly rejected the postponement. The original timeline for France’s e-invoicing mandate therefore remains and will start in September 2026.

The French Parliament is scheduled to vote on the proposed delay to the e-invoicing mandate on April 24, 2025. The outcome will determine the final implementation timeline for businesses across France. 

A draft amendment proposes a delay to France’s e-invoicing mandate deadlines, which, if passed, means large and medium-sized businesses would be required to receive e-invoices via a certified PDP by September 2027 instead of September 2026. The obligation to issue e-invoices would be postponed to September 2028 for small businesses. 

France splits its e-invoicing reform strategy into two major projects: One will develop a centralised business directory that will collect and organise details and contact information for businesses receiving electronic invoices (replacing the Public Invoicing Portal (PPF)). The second will standardise invoice format and content, and exchanges between PDPs. Both projects have a target completion date of September 2026.

The French tax authority (DGFiP) publishes version 3.0 of the external specifications for the PPF. This update focuses on the directory and data concentrator aspects of France’s e-invoicing reform. The specifications emphasise the collection and processing of invoicing, transaction, and payment data by the administration.

The DGFiP meets with provisionally accredited and candidate PDPs to provide updates on e-invoicing reform in France. The DGFiP confirms the revised role of the PPF and outlines the timeline for PDP beta testing, as well as details on the final registration processes.

The DGFiP announces a major change to its e-invoicing mandate scheduled for September 2026. The planned hybrid model for e-invoicing exchanges involving both PDPs and the PPF is no longer a priority. Instead, the PPF role looks set to be limited to maintaining a recipient directory and acting as a data hub for transmitting information to tax authorities. Businesses will now be required to use certified PDPs for sending and receiving electronic invoices.

France announces the implementation of e-invoicing mandates. From September 2026, businesses will need to adopt e-invoicing for domestic B2B transactions and e-reporting for B2C and non-domestic B2B transactions. Businesses will have two options to manage their e-invoicing and e-reporting processes: Using the PPF directly, or leveraging a PDP — a government-accredited e-invoicing services provider that can act on behalf of their business.  Avalara’s application to be a PDP for the 2026 French e-invoicing and e-reporting mandate is accepted by the French tax administration. 

For more information on e-invoicing in France, check out:

• Two major projects for e-invoicing reform get under way in France
• France e-invoicing mandate: change of invoice exchange model
• French Ministerial Conference on E-Invoicing

Ready for e-invoicing? Avalara E-Invoicing and Live Reporting can help you comply with global mandates and reporting requirements as they evolve.