September 2026 First Wave Launch. Discover new fact sheets and FAQ.
B2G e-invoicing has been compulsory in France since 2017, and the French Tax Authority (DGFIP) has now declared its plan to implement nationwide e-invoicing and e-reporting. The anticipated commencement date for this transition is 1 September 2026, with a pilot phase projected to begin in 2025. This digital reform aims to close the VAT gap, which is approximately EUR 13 billion, assist businesses in lowering their invoice and payment processing costs, and improve overall productivity in alignment with Chorus Pro.
2025 Directory Pilot Phase
- February 3: The pilot for the PDP commences with selected beta candidates.
- April: All PDPs are invited to participate in the pilot to test Directory connections.
- October 13: Selected businesses will conduct testing with their PDPs to assess connectivity.
- October to December: Interoperability testing will take place, involving all registered PDPs.
2026 Full Directory Access
- February 9: Comprehensive testing of PFF functionality will be conducted by all PDPs using a sandbox environment, which includes testing for PDP invoice exchanges.
- Q2: PDPs may announce their full certification to the public.
September 2026 First Wave Launch
The initial phase of the launch will occur, requiring all businesses to be capable of accepting e-invoices. This will apply to B2B e-invoicing and e-reporting for large and medium-sized enterprises (those with more than 250 employees and either exceeding €50 million in turnover or €43 million in balance sheet total). An extension of three months until December 2026 is available.
September 2027 Second Wave Launch
E-invoicing and e-reporting will be introduced for small businesses that do not meet the aforementioned thresholds. An extension of three months until December 2027 is also available.
Scope of French e-invoicing
The following transactions will be included in the new regime:
- B2B transactions
- B2C transactions
- Export and import transactions
- Payment status of VAT invoices
- Imports of services
- Exports excluded
- Details regarding B2C, intra-community trade, exports, and imports must be provided through means that have yet to be determined.
How to create a French e-invoice
French invoices can be generated in the following formats:
- Structured format: UBL invoice / CII D16B / XCBL
- Hybrid format: Minimum UBL invoice / CPP hybrid / FACTUR-X (PDF-A3) / Minimum CII
- Currently, the sole method for creating a French e-invoice is through the use of approved outsourced providers, known as PPF, who will file on your behalf.
SAP add-on via clearance model
KGT SAP add-ons for SAF-T, e-invoicing and MTD UK for VAT work as a standalone application within the SAP system and do not change existing customer SAP functionality or processes. It is fully configurable with a custom namespace /KGT.
KGT partnered up with SAP regarding 'SAP Advanced Compliance Reporting for SAP HANA'. The 'Advanced Compliance Reporting' (ACR) service enables you to configure, generate, analyze, and electronically submit statutory reports that contain indirect taxes, such as value-added tax.
KGT also provides S/4 HANA transformation support.
