Effective Date: September 1, 2026
Type: Legislation
France’s B2B e-invoicing and e-reporting regime will go live from September 2026, using the PEPPOL network and overseen by the national tax authority DGFiP. Structured e-invoices will be transmitted through certified Partner Dematerialisation Platforms (PDPs) and the state-run Public Invoicing Portal (PPF), with both domestic B2B and B2C transactions in scope. Hybrid PDF invoices will remain temporarily allowed until 2028, while businesses prepare for full digital compliance. A phased rollout begins with large and medium enterprises required to receive e-invoices from 2026, followed by full issuance and reporting obligations for all taxpayers in 2027. France’s model supports the EU’s ViDA framework and aligns with over 20 countries already adopting PEPPOL standards for cross-border and domestic invoicing.
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