E-invoicing is becoming mandatory in France. This guide describes what you concretely need to do — as a freelancer or TPE director — to be compliant on 1 September 2026 (reception) and 1 September 2027 (emission). No useless jargon, no marketing promises — only steps, deadlines and pitfalls.
Who is this guide for?
Anyone who sends or receives invoices from France in a B2B context: micro-entrepreneur, sole proprietor, SARL, SAS, VAT-registered association. If you're purely B2C, still read the e-reporting section — it applies to you too.
Essential vocabulary
Let's align the official vocabulary. Without these basics, every article on the topic looks contradictory.
| Term | What it actually means |
|---|---|
| Electronic invoice | An invoice whose emission, transmission and reception are fully dematerialized via a structured format (Factur-X, UBL, CII). A PDF emailed by hand is NOT an electronic invoice under the reform. |
| PDP | Plateforme de Dématérialisation Partenaire — private operator certified by the DGFiP to emit, transmit and receive electronic invoices on behalf of businesses. You must pick one. |
| PPF | Portail Public de Facturation — national directory run by the State. Every business declares its reception address (chosen PDP) there. The PPF is NOT a PDP — it's a directory. |
| e-invoicing | Exchange of e-invoices between two French VAT-registered businesses. Must go through a PDP. |
| e-reporting | Transmission to the tax authority of an aggregated report of transactions not covered by e-invoicing (B2C, international, special operations). |
| Factur-X | Hybrid PDF/A-3 + embedded XML format. Human AND machine readable. Recommended for small businesses. |
| UBL / CII | 100 % XML formats (Universal Business Language / Cross Industry Invoice). Fit for high-volume EDI. |
| Lifecycle | An e-invoice goes through mandatory statuses: submitted, received, refused, paid, etc. The PDP handles automatic status feedback. |
Official calendar — the two dates to remember
Direct answer: two deadlines apply depending on your status.
1 September 2026 — mandatory reception for everyone
Every French business subject to VAT — from micro-entrepreneur to multinational — must be able to receive an e-invoice. In practice: be registered on the PPF via a PDP.
1 September 2026 — emission for large enterprises and mid-caps
Large enterprises and mid-cap companies must emit their invoices electronically from that date.
1 September 2027 — emission for SMEs and TPEs
SMEs, TPEs and micro-entrepreneurs get one extra year to emit electronically. Nothing prevents starting earlier — it's actually advised to spread the learning curve.
Don't confuse the two obligations
Emission and reception are two distinct obligations. You can be compliant on one and not the other. In practice reception (Sept. 2026) comes BEFORE emission (Sept. 2027 for TPEs) — that's your first project.
Legal ground — 4 references worth bookmarking
To fact-check any statement in this guide against its source, remember these four references:
| Reference | What it establishes |
|---|---|
| Ordinance 2021-1190 of 15 September 2021 | Lays down the obligation of B2B e-invoicing and e-reporting in France. |
| Decree 2024-266 of 25 March 2024 | Fixes the final calendar (reception 1 Sept 2026, emission 1 Sept 2026 for GE/ETI, 1 Sept 2027 for PME/TPE). |
| Article 289 bis CGI | Defines the e-invoice, the role of PDPs and of the PPF directory. |
| BOI-TVA-DECLA-30-20-30 (Bulletin Officiel des Finances Publiques) | Commented tax doctrine — the freshest reference in case of doubt. |
Each section below relies on these texts. If regulations shift, BOI-TVA remains the most current source — check its last-updated date before any binding decision.
Picking a PDP — the 5 criteria that matter
All PDPs are certified by the DGFiP and must comply with the same technical baseline. What sets them apart:
- Monthly cost. From 0 € (bundled in an invoicing tool subscription) up to ~50 € excl. VAT/month for premium services with dedicated support. TPE target: 10-30 € excl. VAT/month max.
- Supported formats. Factur-X is the minimum. Also check UBL and CII if you have clients who'll force them.
- Integration with your current tool. If you already use Abby, Indy, Freebe, Pennylane, Sage… make sure the PDP plugs in natively — without dual data entry.
- Reception channels. Ideal: email notifications + portal + relay to your accountant's mailbox. Avoid PDPs that only expose a portal (you'll miss invoices).
- French-language support. The topic is new and technical. Fast human support in French is worth its weight in gold in the first months.
Tip — let your invoicing tool decide for you
Many French invoicing tools (Abby, Indy, Freebe, Pennylane, Henrri, Sinao…) integrate a white-label PDP in their standard offer, no extra cost. If you already have a tool you like: your work is almost done — just check in their product announcements that they've completed the certification process.
TPE / freelance-friendly PDPs — the landscape
The official list of certified PDPs is published by the DGFiP and changes regularly. Here are the players most frequently mentioned on the small-business side (verify at the time of your choice).
| Vendor | Positioning | Primary target |
|---|---|---|
| Abby | Accounting + invoicing suite with embedded PDP | Auto-entrepreneurs, freelancers |
| Indy | Accounting + invoicing, DAS2, VAT | Auto-entrepreneurs, sole proprietors under actual regime |
| Freebe | Invoicing + client tracking | Freelancers, single-shareholder LLCs |
| Pennylane | Accounting ERP + invoicing | Growing TPEs / PMEs |
| Henrri / Rivalis | Free invoicing | Historical micros and TPEs |
| Docaposte | Pure PDP, multi-format | TPEs in La Poste ecosystem |
| Sage / Cegid | Long-standing ERP suites | Structured PMEs |
| Yooz / Esker | Historical dematerialization PDPs | TPEs with heavy supplier volume |
This list moves
New entrants and possible drop-outs are frequent during the launch period. Always use the official DGFiP directory as source of truth at decision time.
Invoice formats — why Factur-X is the TPE-friendly choice
Three formats are officially accepted. For a TPE or micro-entrepreneur, the pick is easy.
| Format | Structure | Human-readable? | Best for |
|---|---|---|---|
| Factur-X | PDF/A-3 with embedded XML | Yes — it's a normal PDF | TPE, freelancers, SMEs. Recommended. |
| UBL | 100 % XML | No (technical file) | High-volume EDI automation. |
| CII | 100 % XML (UN/CEFACT) | No | Large enterprises with existing EDI. |
In practice for a TPE: ask your PDP to emit Factur-X by default. Customers keep seeing a normal PDF in their inbox; large ERPs (customer side, for big accounts) automatically extract the embedded XML.
Invoice lifecycle — the mandatory statuses
The PDP automatically propagates invoice statuses between issuer and recipient. The mandatory statuses of the DGFiP "Facturation électronique — spécifications externes":
| Status | Meaning | Emitted by |
|---|---|---|
| Deposited | Invoice arrived at the issuer (your PDP) | Issuing PDP |
| Received by recipient | Recipient's PDP fetched it | Recipient PDP |
| Refused | Recipient refuses (motive is mandatory) | Recipient |
| Suspended | Processing paused pending extra info | Recipient |
| Approved | Recipient accepts for payment | Recipient |
| Paid | Payment collected | Recipient |
Recommended (optional but very useful) statuses: "made available", "partial approval", "dispute resolved". A well-designed PDP exposes them all.
The special case of the VAT-exempt micro-entrepreneur
Direct answer: you're subject to the same obligation as everyone, with a specific mandatory clause to add.
- You must be registered on the PPF via a PDP by 1 September 2026.
- You must be able to receive supplier invoices via that channel from that date.
- You must emit customer invoices electronically from 1 September 2027.
- Specific mandatory clause: your invoices must carry "TVA non applicable, art. 293 B du CGI". This clause must appear both in the human-readable PDF and in the structured XML (your PDP handles it automatically if you tick the "VAT exemption" box in settings).
E-reporting — the piece that's often forgotten
If you sell to individuals, to businesses outside France or in specific cases (VAT reverse-charge, some financial operations), the invoice doesn't transit through a PDP but you must transmit an aggregated report of transactions to the administration.
| Frequency | Concerned |
|---|---|
| Daily | Taxpayers under the monthly VAT declaration regime (RN) |
| Weekly | Taxpayers under the simplified regime (RSI) |
| Monthly | Franchise-en-base regime (micro-entrepreneurs) |
In practice, your PDP computes and transmits these reports automatically from your sales not covered by e-invoicing. Confirm that e-reporting is included in the offer — some low-cost vendors bill it as an option.
Forgotten e-reporting = audit risk
The tax administration announced it will cross-check e-reporting with VAT declarations. A persistent gap can trigger an audit. Set up e-reporting alongside e-invoicing — not later.
Mandatory clauses — the 4 new ones in 2026
On top of the classic clauses (issuer SIRET, invoice number and date, description, net/gross/VAT, payment terms), e-invoices require four new ones:
- Customer SIREN (French VAT-registered recipient) — this is what allows the PDP to route the invoice to the right destination.
- Delivery address if different from the billing address.
- Invoice identifier code — assigned by your PDP at emission. Nothing to type yourself, the PDP adds it.
- Applicable VAT regime: standard, intra-EU reverse charge, VAT-exemption, margin scheme, exempt operation… Tick the right regime in your PDP.
Watch out for advance payments
Since 2024, advance payments trigger VAT exigibility (except for intra-EU service provision). Advance-payment invoices must therefore include VAT and follow the same electronic circuit as final invoices.
Practical migration — 7 concrete steps
Here's the exact sequence, in order, to be relaxed on 1 September 2026.
- Compare 3 PDPs on the criteria above. About 1-2 hours.
- Create an account with the chosen PDP and register on the PPF via that PDP. About 30 minutes.
- Connect your invoicing tool to the PDP (or check that the native integration is enabled). 30 minutes to 2 hours depending on the tool.
- Emit 5 to 10 test invoices in the sandbox covering typical cases: French B2B, EU B2B with reverse charge, non-EU client, credit note, advance payment. About 1 hour.
- Update your invoice templates (mandatory clauses, add the customer SIREN field to your entry form). About 30 minutes.
- Warn recurring clients and suppliers by email: new PDP address, new reception channel. About 1 hour.
- Cut over to production one month before the deadline to absorb the unexpected. Target: cruise mode by 1 August 2026 at the latest.
Realistic total time: half a day to a full day, spread over two to three weeks.
The 5 mistakes to avoid
Not registering on the PPF
Without PPF registration, suppliers can't route their invoices to you. Result: rejected invoices, blocked payments, commercial tension. This is the number 1 action right after opening a PDP account.
Assuming an emailed PDF is enough
Emailing a PDF is NOT an e-invoice under the reform. Without going through a PDP, the invoice isn't compliant and the customer can refuse it.
Forgetting the 293 B clause (VAT exemption)
Without the "TVA non applicable, art. 293 B du CGI" clause, your invoice remains technically valid but exposes your customer to a tax audit if they try to reclaim phantom VAT. Add it in your tool settings, once and for all.
Neglecting e-reporting for B2C sales
If you sell to individuals or abroad, e-invoicing doesn't apply — but e-reporting does. Your PDP must be configured to transmit those reports to the administration at the mandated frequency (variable by regime).
Waiting until the last moment
On 1 September 2026, every PDP will see its traffic spike. Support saturated, KYC queues. Anticipate by 2 to 3 months — signup is quick, but identity verification can take several business days.
Final checklist
- Choose a certified PDP
- Create an account and register on the PPF
- Verify integration with your invoicing tool
- Configure Factur-X format for emission
- Update mandatory clauses (customer SIREN, VAT regime, 293 B clause if applicable)
- Emit 5-10 sandbox test invoices
- Notify recurring clients and suppliers
- Cut over one month before the deadline
- Document the process for your team (even if the team is just you)
Go further
- Check the official French tax administration site for regulatory updates.
- Browse the live directory of certified PDPs maintained by the DGFiP.
This guide will be updated as official announcements evolve.
Need tailored support?
MAG&Cie supports TPEs and freelancers on the entire compliance journey (PDP selection, integration with existing invoicing tools, invoice templates, express training). Contact us — first 30 minutes of scoping are on us.