France is moving forward with one of the most ambitious digital tax reforms in the European Union, i.e. the rollout of a mandatory B2B electronic invoicing and electronic reporting regime. Designed to modernise VAT-collection, combat fraud, and increase operational efficiency for businesses, this e-invoicing mandate will gradually apply to all companies operating in France.

Since 2023, France has been steadily preparing for the transition to mandatory electronic invoicing, as part of its broader digital tax transformation strategy. Under the France e-invoicing framework, all businesses falling under the mandatory B2B e-invoicing scope must be able to issue invoices in a structured format and be able to receive them through certified platforms. This e-invoicing requirement is expected to significantly streamline invoice processing, improve VAT reporting accuracy, and reduce administrative burdens. As the deadline for compliance draws nearer, companies must ensure they have the appropriate systems in place to meet the technical and legal standards of France’s digital invoicing infrastructure.

This article will outline the legal foundations, revised implementation dates, the critical role of AFNOR, and the latest technical and regulatory updates to e-invoicing in France, since May 2025, including confirmed changes from the French Tax Authority (DGFiP).

A Quick Recap of Electronic Invoicing in France: What Is the Mandate?

The French B2B e-invoicing and e-reporting reform is anchored in Ordinance No. 2021-1190 and reinforced by Article 26 of the 2022 Finance Law. It requires VAT-registered businesses established in France to issue and receive electronic invoices, and report invoices electronically, for domestic B2B-transactions. Transaction data must be transmitted through the Portail Public de Facturation (PPF) using structured electronic formats like UBL or CII and often sent as hybrid PDF or XML files in the Factur-X format.

The system builds on the state’s B2G platform, that being, the Chorus Pro portal (public invoicing portal), which has already been mandatory for public administrators since 2020. France aims to eventually include B2C and cross-border reporting through structured e-reporting. 

Updated e-Invoicing Timeline has been Confirmed

Originally scheduled to begin in July 2024, the mandate’s rollout was postponed allowing more time for technical and organisational readiness. Following months of consultation, the French government confirmed a revised phased implementation:

• 1 September 2026 – Large and mid-sized businesses must comply.
• 1 September 2027 – Small and micro-businesses must follow.

Update (June 2025): The National Assembly rejected a proposal for another delay, reaffirming these revised dates as final. A grace period of up to 3 months can still be granted by decree if needed, but businesses should prepare for September 2026 and September 2027 as the hard deadline for mandatory e-invoicing.

The Major Technical & Regulatory Updates in France 

Several important developments have occurred since May 2025, shaping the technical backbone of the reform:

AFNOR Specifications Released

In May and June 2025, AFNOR published the much-anticipated version 3.0 of the external technical specifications. These include updated definitions of the data model, structured invoice lifecycles, and standardised message formats.

Three new formal standards were released:

• XP Z12‑012 – Data model and business rules for invoice data exchange
• XP Z12‑013 – API standards for ERP/PDP communication
• XP Z12‑014 – Expanded e-invoicing use cases (with a further revision scheduled for July 2025)

Update: A revised Factur-X v1.07 format was released in early May 2025, improving alignment with EU semantic standards and adding support for additional invoice lifecycle states.

The Peppol Interoperability & PPF Directory is Live

New as of July 2025, France’s DGFiP (Générale des Finances Publiques) has been officially recognised as the French Peppol Authority, enabling certified PDPs, that is Service Providers, to operate via the Peppol Network for both national and international invoice routing.

The PPF’s business directory (“Annuaire”) went live on June 27, 2025, onboarding over 8,000 businesses. It allows address-based routing of e-invoices and reporting flows between platforms.

In addition:

• Over 90 PDPs (Partner Dematerialization Platform) are now actively engaged in sandbox testing.
• Peppol endpoints and validation tools are being progressively integrated into the PPF.

These infrastructure milestones are critical to ensure seamless interoperability by 2026.

PDP Certification & Compliance Labels Incoming to French e-Invoicing

DGFiP has also confirmed it will soon publish audit guidelines and compliance labels for PDPs. Two levels of certification will be introduced:

1. "Compatible Solution" – For basic routing and messaging platforms
2. "Approved Platform" – For fully certified PDPs meeting legal, technical, and audit standards

New as of June 2025: Certification will now be tiered to give smaller software providers a pathway toward eventual full approval.

What’s Happening: e-Invoicing Pilot Phase in France?

The pilot program, underway since early 2025, is progressing through three defined phases:

1. Initial Testing (Q1–Q2 2025): Small group of PDPs and volunteer taxpayers test invoice electronic data interchange, address book sync, and initial data flow.
2. Interoperability Testing (Q3 2025): Expanded testing across multiple PDPs and businesses, focusing on lifecycle states, error handling, and e-reporting.
3. Full Simulation (Q1 2026): End-to-end simulation including invoice issuance, clearance, VAT audit trail reporting, and communication via the Peppol and PPF infrastructure.

Confirmed Update: The final full testing phase begins in February 2026, and includes testing of the “concentrator”, which is a national clearing layer that handles data aggregation and validation for tax audits.

Looking Ahead: What Should Businesses Do Now to prepare for e-Invoicing in France?

With these updates in place, businesses should act quickly to ensure readiness:

• Select a certified PDP (like eezi, Powered by VAT IT)
• Register on the PPF directory
• Begin internal testing in alignment with the Z12 standards
• Review VAT reporting scope for non-invoiced and B2C transactions

Delaying preparations beyond 2025 will make compliance more difficult, especially as PDP certifications and API routing must be completed well in advance of the legal deadline.

In Conclusion

The e-invoicing mandate in France represents a significant evolution from the earlier B2G e-invoicing system, which laid the groundwork for broader adoption across the private sector. Spearheaded by the General Directorate of Public Finance, the mandate now expands to include all domestic business-to-business transactions under the France B2B e-invoicing framework. To meet the new e-invoicing obligation, businesses are required to implement a compliant e-invoicing solution that must be able to receive and send structured invoices and real-time reporting. This shift not only enhances transparency and auditability but also promotes seamless electronic data integration between taxpayers, service providers, and the public invoicing platform.

About eezi - Powered by VAT IT

eezi - Powered by VATIT is a certified PDP and an active participant in France’s pilot program. We’re working with the DGFiP and AFNOR to shape our technical and operational design of the e-invoicing infrastructure.

Also, be sure to check out our previous blog posts for more insights: Peppol in France: What You Need to Know; Latest on the French Mandate; and France’s E-Invoicing Journey Explained.