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.
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.
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.
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 |
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.
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.
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
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.