Type: Legislation
On 15 October 2024, the French tax authorities (DGFiP) announced that the portail public de facturation (PPF) will no longer be available for the mandatory e-invoicing and e-reporting regime starting in September 2026. Businesses will now need to use a certified *partner dematerialization platform* (PDP) for compliance. The phased implementation of B2B e-invoicing and B2C e-reporting begins in September 2026 for large and medium-sized businesses and September 2027 for small businesses. DGFiP will issue a directory of e-invoicing recipients and a data concentrator for transmission to tax authorities. Interoperability testing and the registration of PDPs will continue throughout 2025.
Effective date: September 2026 (large and medium businesses), September 2027 (small businesses)
