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E-invoicing in France: legal timeline and the role of accredited platforms

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Why this topic concerns every business

The e-invoicing reform changes the way French companies subject to VAT issue and receive invoices between themselves (domestic B2B). Eventually, a PDF invoice sent by email will no longer be a compliant format: invoices will have to pass through an accredited platform, in a structured format (Factur-X, UBL, or CII).

This reform is based on two distinct obligations, which follow the same timeline:

  • E-invoicing: issuing and receiving structured electronic invoices for B2B transactions between French companies.
  • E-reporting: transmitting to the tax administration the data on transactions that do not result in an electronic invoice (sales to individuals, international transactions, payment collections).

What is an accredited platform (PA – “Plateforme Agréée” in french)?

An accredited platform (PA, “Plateforme Agréée” in french, formerly called PDP — Plateforme de Dématérialisation Partenaire) is a private operator registered by the tax administration. It acts as the mandatory technical intermediary: on behalf of a company, it handles the issuance, receipt, routing, and regulatory archiving of electronic invoices.

An important point not to be confused: the Portail Public de Facturation (PPF), the public component of the system, is not a free invoicing service that companies connect to directly. The project for a PPF that would itself handle the issuance and receipt of invoices was abandoned by the administration in October 2024. The PPF remains infrastructure that is invisible to the company: it hosts the national directory that indicates, for each company, which accredited platform its invoices should be routed to. In practice, every company must therefore use an accredited platform (either directly, or via invoicing software that is a “Compatible Solution,” such as ProAbono, itself connected to a PA) in order to be compliant.

The legal timeline

The timeline was set by Article 91 of the 2024 Finance Act and clarified by Decree No. 2024-266 of March 25, 2024. After several postponements (the original entry into force was planned for July 2024), this timeline was confirmed: an attempt at a further postponement was rejected by a parliamentary vote on April 11, 2025.

Deadline Receiving Issuing + e-reporting
September 1, 2026 Mandatory for all companies subject to VAT, regardless of size Mandatory for large companies and mid-sized companies
September 1, 2027 (already in effect since 2026) Mandatory for SMEs, small businesses, and micro-enterprises

A few useful clarifications:

  • The receiving obligation applies on the same date, September 1, 2026, to all companies without exception regardless of size — including sole proprietors (micro-entrepreneurs) and businesses under the VAT exemption scheme. A small business that does not yet have an issuing obligation will nonetheless need to be able to receive, from that date onward, electronic invoices sent by its larger suppliers.
  • Only the issuing obligation (and the associated e-reporting) is staggered by company size, with a one-year gap between the two waves.
  • This timeline concerns companies established in France carrying out B2B transactions subject to VAT. Transactions with individuals (B2C) are not covered by the e-invoicing obligation, but may fall under e-reporting.
  • As with any reform of this scale, occasional regulatory adjustments remain legally possible; it is recommended to check the dates in effect on economie.gouv.fr or impots.gouv.fr in case of doubt.

A single accredited platform for receiving

To receive its electronic invoices, a company must designate one accredited platform, registered in the national e-invoicing directory against its identifier (SIREN number, or SIRET number if the company chooses to route at the individual establishment level).

This single receiving address per identifier is not just a best practice: it is the very logic of the directory, which associates a single receiving PA with each routing address. It is this association that allows any supplier, by querying the directory using their customer’s SIREN, to know where to send their invoice — without ambiguity.

In practice, this means:

  • A company chooses a receiving PA, which updates the directory on its behalf.
  • All suppliers invoicing that company will see the same receiving address, regardless of their own invoicing tool.
  • It is possible to switch receiving PA; the switch in the directory is automatic and handled by the new provider.
  • This single choice for receiving simplifies accounting: all supplier invoices arrive in the same place (or, for multi-establishment groups, according to an organization clearly defined by SIRET).

Several platforms possible for issuing

Nothing in the regulations requires using a single accredited platform to issue invoices. A company can perfectly well use, for issuing, as many accredited platforms as it has different services or invoicing tools.

This is an essential distinction, often misunderstood:

  • The single-platform constraint applies only to receiving (so that suppliers know where to send their invoices).
  • For issuing, each service, product, or invoicing software used by a company can be connected to the accredited platform of its choice, independently of the others.

Example: a company operating several business lines could very well have one line that invoices through standard accounting software connected to a PA, and another line that invoices through specialized business software connected to a different PA. The two issuing flows coexist without difficulty, as long as the receipt of supplier invoices remains centralized on the single PA designated in the directory.

Key takeaways

  • An accredited platform (PA – “Plateforme Agréée” in french) is the mandatory intermediary, registered by the State, for issuing and receiving electronic invoices.
  • Receiving: mandatory for all companies from September 1, 2026, via a single PA designated in the national directory.
  • Issuing: mandatory from September 1, 2026 for large companies and mid-sized companies (ETI), and from September 1, 2027 for SMEs, small businesses, and micro-enterprises; multiple PAs may be used in parallel depending on the invoicing tools and services used.

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