// electronic invoicing
Electronic invoicing reform in France
The French reform mandates B2B electronic invoicing (e-invoicing) and the transmission of B2C transaction data and cash register receipts (e-reporting), through Approved Platforms (AP). Software can no longer connect directly to the PPF : going through an AP is mandatory. Is your software ready?
Upcoming obligation
The reform is being phased in by company size. Software publishers must start preparing now to be compliant in time.
// context
What is the reform?
The reform introduces two distinct obligations: e-invoicing (all B2B invoices must be issued, transmitted and received through an Approved Platform) and e-reporting (B2C transaction data and cash register receipts must be reported to the tax authority, even without a B2B invoice).
It pursues two goals: combating VAT fraud and improving real-time knowledge of economic activity.
For publishers, this means their software must be able to issue and/or receive invoices in Factur-X, UBL or CII format, and communicate with an Approved Platform (AP) for e-invoicing, and handle e-reporting data transmission.
- APApproved Platform
- State-accredited private operators, mandatory for B2B invoice exchange. Software can no longer connect directly to the PPF.
- e-invoicingB2B electronic invoicing
- Obligation to issue, transmit and receive all B2B invoices in structured electronic format (Factur-X, UBL, CII) through an Approved Platform.
- e-reportingTransaction reporting
- Obligation to report B2C transaction data and cash register receipts to the tax authority, even without a B2B invoice.
// calendar
Deployment timeline
Sept. 2026
ETI & large companies
Obligation to issue electronic invoices. Reception obligation for all companies.
Sept. 2027
All companies
Obligation to issue electronic invoices for SMEs and micro-enterprises.
Dates may still evolve. I will keep you informed of any regulatory changes.
// support
How I help
- 01
Compliance audit
Analysis of your current software: which features are missing, which formats to implement, which AP integration to consider and which e-reporting obligations to cover.
- 02
Technical consulting
Supporting product teams on Factur-X, UBL 2.1 and CII formats and the APIs for connecting to approved platforms.
- 03
Compliance roadmap
Prioritised action plan with clear milestones, tailored to your technical architecture and resources.
- 04
Regulatory monitoring
Tracking changes to the timeline and technical requirements. You are informed before it becomes urgent.
// contact
Is your software ready?
A quick audit tells you where you stand and what to anticipate.