French e-invoicing mandate updates

Last updated on May 15, 2025.

Get the latest updates on e-invoicing mandates and live reporting requirements in France. Businesses operating in France should stay informed about these developments and take necessary steps to help ensure they can operate compliantly as the e-invoicing landscape evolves. 

France releases further details on e-invoicing specifications  

On May 13, 2025, France published an updated version of the technical specifications for its e-invoicing and e-reporting mandate. The document, developed by Association Française de Normalisation (AFNOR), defines the required syntax and semantic structure for compliant invoices. All businesses in scope must adapt their ERP systems to generate invoice and reporting data in the approved structured format. This update is critical for preparing systems ahead of the mandate’s phased rollout. Companies should review the new requirements, assess their readiness, and begin updating their invoicing processes to align with Chorus Pro or a certified partner platform. Early preparation will help reduce compliance risk.

France updates national e-invoicing format

Le Forum National de la Facture Électronique et des Marchés Publics Électroniques (FNFE-MPE) have announced an updated version of France’s e-invoicing format Factur-X. Launched on May 7, 2025, Factur-X1.07 includes updates to Code Lists according to EU standards (outlined in EN16931), editorial and schematron corrections, and standard document codes necessary for France’s upcoming e-invoicing reform.

French parliament rejects e-invoicing mandate postponement

The French parliament voted on April 24, 2025, on a draft law to postpone France's e-invoicing mandate by one year. The French National Assembly rejected the postponement. The original timeline for France's e-invoicing mandate therefore remains, and will start in September 2026.

Upcoming parliamentary vote on mandate delay due in April

The French Parliament is scheduled to vote on the proposed delay to the e-invoicing mandate on April 24, 2025. The outcome will determine the final implementation timeline for businesses across France. 

Proposal to delay e-invoicing mandate deadline by one year 

A draft amendment proposes a delay to France’s e-invoicing mandate deadlines, which, if passed, means large and medium-sized businesses would be required to receive e-invoices via a certified Partner Dematerilisation Platform (PDP) by September 2027 instead of September 2026. The obligation to issue e-invoices would be postponed to September 2028 for small businesses. 

France launches two major e-invoicing projects 

France splits its e-invoicing reform strategy into two major projects: One will develop a centralised business directory that will collect and organise details and contact information for businesses receiving electronic invoices (replacing the Public Invoicing Portal (PPF). The second will standardise invoice format and content, and exchanges between PDPs. Both projects have a target completion date of September 2026.

Release of version 3.0 of the external specifications for the PPF

The French tax authority (DGFiP) publishes version 3.0 of the external specifications for the PPF. This update focuses on the directory and data concentrator aspects of France’s e-invoicing reform. The specifications emphasise the collection and processing of invoicing, transaction, and payment data by the administration.

French tax administration updates PDPs

The DGFiP meets with provisionally accredited and candidate PDPs to provide updates on e-invoicing reform in France. The DGFiP confirms the revised role of the PPF and outlines the timeline for PDP beta testing, as well as details on the final registration processes.

France announces major change to e-invoicing reform model 

The DGFiP announces a major change to its e-invoicing mandate scheduled for September 2026. The planned hybrid model for e-invoicing exchanges involving both PDPs and the PPF is no longer a priority. Instead, the PPF role looks set to be limited to maintaining a recipient directory and acting as a data hub for transmitting information to tax authorities. Businesses will now be required to use certified PDPs for sending and receiving electronic invoices.

France announces e-invoicing mandates as Avalara receives PDP accreditation

France announces the implementation of e-invoicing mandates. From September 2026, businesses will need to adopt e-invoicing for domestic B2B transactions and e-reporting for B2C and non-domestic B2B transactions. Businesses will have two options to manage their e-invoicing and e-reporting processes: Using the PPF directly, or leveraging a PDP — a government-accredited e-invoicing services provider that can act on behalf of their business.  Avalara’s application to be a PDP for the 2026 French e-invoicing and e-reporting mandate is accepted by the French tax administration. 

Ready for e-invoicing? Avalara E-Invoicing and Live Reporting can help you comply with global mandates and reporting requirements as they evolve.