E-Invoicing in France: The Complete Guide to the 2026 Reform

Reform Timeline: Key Dates

France's e-invoicing reform is one of the most significant regulatory transformations for businesses since the introduction of VAT. Originally planned for 2024, the reform was postponed, and the project of a free PPF as an invoicing tool was officially abandoned in October 2024. All businesses must now use an Approved Platform (PA) for their B2B invoices. The national pilot has been live in production since February 27, 2026, and the official timeline is confirmed.

September 1, 2026: reception obligation

All VAT-liable businesses in France, regardless of size, must be able to receive electronic invoices in structured format via their Approved Platform (PA). 129 PAs are officially listed by the DGFiP as of May 5, 2026.

September 1, 2026: emission obligation for large companies and mid-market firms

Large companies (revenue > €1.5B) and mid-market firms (ETI, revenue > €250M) must issue their B2B invoices in electronic format via a PA and transmit transaction data to the tax administration (e-reporting).

September 1, 2027: emission obligation for SMBs and micro-enterprises

All SMBs (revenue < €250M) and micro-enterprises must in turn issue their invoices in electronic format via a PA and transmit e-reporting data.

Penalties starting September 1, 2026: €15 per missing invoice, capped at €15,000/year. These are no longer simple PDFs sent by email, but files containing structured data (Factur-X, UBL or CII) transmitted via a PA.

The Approved Platform (PA), a mandatory step — and the role of the PPF

The French e-invoicing ecosystem has changed significantly since 2024. The original plan was for a free Public Invoicing Portal (PPF) capable of issuing and receiving B2B invoices. That project was officially abandoned in October 2024 due to its technical complexity and the costs deemed excessive. The direct consequence for you: you must contract with an Approved Platform (PA) to issue and receive your B2B invoices in France.

The PPF today: central directory, no longer an invoicing tool

The PPF has been repurposed as background infrastructure, operational since June 2025. Its roles:

• Centralized directory of companies: listing of each French company with its associated PA and its e-invoicing address.
• Data concentrator to the DGFiP (fight against VAT fraud, future VAT return pre-filling).
• Inter-PA routing: if your client uses a different PA than yours, the PPF guarantees interoperability.

As a business you never interact directly with the PPF: your PA does.

Approved Platforms (PA, formerly PDP)

The official terminology has changed: "PDP" (Plateforme de Dématérialisation Partenaire) is now "PA" (Plateforme Agréée). 129 PAs are officially approved by the DGFiP as of May 5, 2026 (public list on impots.gouv.fr). A PA handles:

• Issuance of your invoices in Factur-X, UBL 2.1 or CII formats to your clients (in France and internationally via Peppol).
• Reception of your supplier invoices, delivered directly into your accounting software.
• EN 16931 validation (157 rules) before transmission, to avoid rejections.
• Legal archiving with evidentiary value for 10 years.
• Routing via the PPF to the recipient’s PA (guaranteed interoperability).
• E-reporting: transmission of B2C, international and payment data to the DGFiP.

How to choose a PA? Four criteria: (1) native integration with your accounting software, (2) technical support quality and SLA, (3) pricing (often per end client, sometimes by volume), (4) partner ecosystem (banks, ERPs, marketplaces). CassKai contracts directly with a DGFiP-approved partner PA in the backend on behalf of all its customers: technical onboarding and the 10-year legal archive are entirely handled by the platform, with no paperwork on your side.

What about Chorus Pro? Chorus Pro remains mandatory but only for B2G (invoices to the French Administration). It is not an alternative to a PA for B2B.

The 3 Formats: Factur-X, UBL and CII

The reform mandates the use of structured formats compliant with the European standard EN 16931. Three formats are accepted in France. Understanding their differences is essential for choosing the right one for your business.

1. Factur-X (hybrid format)

Factur-X is a Franco-German format that combines a human-readable PDF with an embedded structured XML file. It is the most intuitive format because it visually resembles a traditional invoice while containing the structured data needed for automatic processing.

• Advantages: human readability (PDF), compatibility with existing systems, easy adoption for small businesses.
• Profiles: Minimum, Basic WL, Basic, EN 16931 (compliant), Extended. For the reform, the EN 16931 profile is recommended.
• Use case: ideal for SMBs, PDF invoices sent to non-equipped clients, gradual transition.

2. UBL 2.1 (Universal Business Language)

UBL is a pure XML format, standardized by OASIS, widely used in international trade and by European public administrations. It is the preferred format for B2G exchanges (via Chorus Pro) and the Peppol network.

• Advantages: maximum interoperability, international standardization, native ERP support.
• Drawbacks: not directly human-readable (raw XML), requires software for visualization.
• Use case: mid-market and large enterprises, international exchanges, B2G invoicing.

3. CII (Cross-Industry Invoice)

CII is an XML format defined by UN/CEFACT, used notably in Germany (ZUGFeRD 2.0 is based on CII). It is also the basis of the EN 16931 profile embedded in Factur-X.

• Advantages: flexibility, compatibility with ZUGFeRD (Germany), recognized UN/CEFACT standard.
• Use case: Franco-German exchanges, companies already using ZUGFeRD.

Which format to choose? For the majority of French SMBs, Factur-X EN 16931 profile is the most pragmatic choice: it combines PDF readability with the structural compliance required by the reform. CassKai natively generates all three formats and automatically converts between them based on the recipient's requirements.

E-Reporting: Data Transmission Obligations

E-reporting is the less visible but equally important component of the reform. It involves transmitting to the tax administration the data from transactions that do not fall under domestic B2B electronic invoicing.

Which transactions are covered?

• B2C transactions: sales to individuals not invoiced electronically (retail, restaurants, personal services). Aggregated data from these transactions must be transmitted periodically.
• International transactions: sales and purchases with foreign companies outside France (intra-community and export). These transactions do not flow through the PA → PPF circuit, but their data must still be reported.
• Payment data: for B2B electronic invoices, the date and amount of actual payment must be transmitted. This allows the administration to cross-reference VAT declarations with actual flows.

Transmission frequency:

• Businesses under the standard real regime must transmit data monthly.
• Businesses under the simplified real regime may transmit bimonthly.
• Payment data is transmitted in near real-time or batched depending on the PA used.

Why e-reporting? The main objective is combating VAT fraud, estimated at over 20 billion euros per year in France. By cross-referencing invoicing data with VAT declarations, the administration can detect inconsistencies in real time. Ultimately, the goal is to pre-fill VAT returns from e-invoicing and e-reporting data, significantly reducing the administrative burden for businesses.

CassKai automatically handles e-reporting by transmitting B2C, international and payment data according to the regulatory calendar, without manual user intervention.

Compliance Checklist: Are You Ready?

With September 2026 approaching, it is crucial to verify your preparedness. Here is a complete checklist to ensure your business will be compliant on time.

Phase 1 — Audit (starting now)

• Identify your volume of B2B, B2C and international invoices per month.
• List your main customers and suppliers: what formats do they already use? Which PA have they chosen?
• Check if your current accounting software supports Factur-X, UBL or CII.
• Identify your criteria to choose your future PA (software integration, SLA, pricing, ecosystem).
• Identify your e-reporting flows: B2C transactions, international, payment data.

Phase 2 — PA selection and contracting (6 months before)

• If you are a CassKai customer, you don’t need to choose: CassKai contracts directly with a DGFiP-approved partner PA on your behalf. Otherwise, select your Approved Platform among the 129 PAs officially listed by the DGFiP.
• Sign the PA contract and obtain your API credentials (OAuth2 Client ID + Client Secret).
• Configure your accounting software to generate invoices in Factur-X EN 16931 format.
• Test reception and emission of invoices in the PA sandbox before going live.
• Train your accounting and sales teams on the new processes.

Phase 3 — Implementation (3 months before)

• Verify your company’s registration in the PPF directory via your PA (your PA handles this step).
• Validate technical integration between your accounting software and your PA.
• Send test invoices to your main customers and suppliers.
• Configure e-reporting for your B2C and international transactions.
• Verify legal archiving (10 years) of your electronic invoices.

Phase 4 — Go live (launch day)

• Switch to production on electronic invoicing via your PA.
• Monitor first sends and receptions to detect any anomalies.
• Verify that e-reporting is functioning correctly.
• Document any issues encountered and activate PA support if needed.

CassKai: Ready for France E-Invoicing and Beyond

CassKai has integrated France e-invoicing compliance from the very design of its platform. Here is how CassKai prepares you for the reform.

3 native formats: CassKai natively generates invoices in Factur-X (EN 16931 profile), UBL 2.1 and CII formats. You don't need third-party tools or converters — the invoice is generated in the right format directly from your invoicing module.

Automatic EN 16931 validation: Every generated invoice is automatically validated against the 157 rules of the EN 16931 standard before sending. Errors are flagged in real time with correction suggestions, preventing rejections by the recipient PA.

Native backend PA integration: CassKai is a Compatible Solution (SC) that integrates natively with a DGFiP-approved partner PA contracted directly by CassKai on behalf of all its customers. No PA contract for you to sign, no API credentials to configure: PPF routing, EN 16931 validation and 10-year archiving are handled in the background.

Automated e-reporting: B2C, international and payment data are automatically collected and transmitted according to the regulatory calendar. No manual intervention is needed — CassKai handles compliance in the background.

Multi-country: Beyond France, CassKai also supports WAEMU e-invoicing (FNE, MECeF, SECeF), European (Peppol, XRechnung, SDI) and Algerian (Jibayatic). If you operate across multiple markets, a single platform handles all your e-invoicing obligations.

Secure archiving: Electronic invoices are archived with AES-256-GCM encryption for the legal duration (10 years in France), guaranteeing document integrity and evidentiary value.