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 is now being rolled out according to a progressive timeline.

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 the Portail Public de Facturation (PPF) or a Plateforme de Dématérialisation Partenaire (PDP). This is the most critical deadline as it concerns the entire French economic fabric.

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 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 and transmit e-reporting data. This is the deadline affecting the largest number of businesses.

What this means in practice: from September 2026, even the smallest businesses must be equipped to receive and process structured electronic invoices. These are no longer simple PDFs sent by email, but files containing structured data readable by computer systems (Factur-X, UBL or CII).

PPF vs PDP: Choosing Your Platform

The reform introduces a two-tier ecosystem for electronic invoice exchange: the Portail Public de Facturation (PPF) and the Plateformes de Dématérialisation Partenaires (PDP). Understanding the difference is essential for choosing the right strategy.

The PPF (Portail Public de Facturation)

The PPF is the free government platform, successor to Chorus Pro which already handles B2G (Business-to-Government) invoices. The PPF provides the following functions:

• Centralized directory: listing of all companies and their associated PDP.
• Reception and emission of electronic invoices for companies not using a PDP.
• Data concentration of invoicing and e-reporting data for the tax administration (DGFiP).
• Free of charge: no cost for user companies.

The PPF offers basic features suited to small businesses with low invoicing volume. It allows depositing and receiving invoices but does not offer deep integration with management software.

PDPs (Plateformes de Dématérialisation Partenaires)

PDPs are private operators registered by the tax administration. They offer value-added services:

• Native integration with management software, ERPs and accounting solutions.
• Format conversion: automatic transformation between Factur-X, UBL and CII.
• Legal archiving with evidentiary value (10 years).
• Validation services: EN 16931 compliance verification before sending.
• Intelligent routing: automatic delivery to the right recipient via the PPF.

Which option to choose? Micro-businesses with fewer than 50 invoices per month can use the PPF for free. SMBs with higher volume will benefit from using a PDP integrated with their accounting software, avoiding double entry and automating the entire process. CassKai integrates with the main PDPs on the market and also supports direct submission via the PPF.

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 go through the PPF but their data must 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 PDP 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?
• Check if your current accounting software supports Factur-X, UBL or CII.
• Evaluate whether you need a PDP or if the PPF is sufficient for your needs.
• Identify your e-reporting flows: B2C transactions, international, payment data.

Phase 2 — Selection and configuration (6 months before)

• Choose your strategy: PPF alone, PDP alone or hybrid solution.
• If PDP: select your provider and sign the contract.
• Configure your accounting software to generate invoices in Factur-X EN 16931 format.
• Test the reception and emission of electronic invoices in a test environment.
• Train your accounting and sales teams on the new processes.

Phase 3 — Implementation (3 months before)

• Register your company in the PPF directory.
• Validate technical integration with your PDP (if applicable).
• Send test invoices to your main customers and suppliers.
• Configure e-reporting for your B2C and international transactions.
• Verify legal archiving of your electronic invoices.

Phase 4 — Go live (launch day)

• Switch to production on electronic invoicing.
• Monitor first sends and receptions to detect any anomalies.
• Verify that e-reporting is functioning correctly.
• Document any issues encountered and adjust settings.

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 PPF or PDP.

PPF and PDP integration: CassKai connects to the PPF for direct submission and integrates with the main PDPs in the French market. Invoice routing to the right recipient is automatic via the PPF directory.

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.