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Enhanced Overview of French E-Invoicing Standards and Timelines

On May 27, 2024, the AFNOR Standardization Commission launched the PDP API interface standard, XP Z12-013.

It defines the interface between taxpayers and certified e-invoice service providers, known as Partner Dematerialization Platforms (PDPs). This is part of broader e-invoicing reforms developed by Working Party 5.

On May 13, 2025, AFNOR released guidelines on invoice statuses, formats, and profiles, forming key elements of the upcoming e-invoicing reform. AFNOR, the French Association for Standardization, is crucial in promoting standardized e-invoicing practices in France.

Key Milestones in the French E-Invoicing Timeline

2024: Preparatory Phase
Organizations begin preparations for compliance with upcoming regulations.

2025: Directory Pilot Phase

  • February 24: Pilot testing of the Directory for PDPs begins.
  • March to May: Open participation for all PDPs to test Directory connections.
  • May 13: Release of invoice formats and guidelines, including use cases for B2B transactions.
  • June: Official launch of the Yearbook and transition of PDPs to the Directory service.
  • October: Testing of connectivity between selected businesses and their PDPs, followed by interoperability testing through December.

2026: Full Directory Access

  • February 9: Initiation of full PDP testing for PFF functionality.
  • Q2: PDPs may announce full certification.
  • September 2026: First phase of mandatory e-invoicing begins for large and medium-sized businesses, with an optional extension to December 2026.
  • September 2027: Implementation begins for small businesses, also with a potential extension until December 2027.

The DGFiP announced on December 13, 2024, the establishment of the French Peppol Authority and the discontinuation of the free PPF e-invoicing service, highlighting a shift toward building a Business Directory and data hub.

Penalties for Non-Compliance

The Finance Law 2022 introduces a penalty regime for missed e-invoices:

  • Taxpayers: €15 per invoice, capped at €15,000 yearly.
  • Certified E-Invoice Agents (PDPs): €15 per invoice, with a cap of €45,000 annually.

Scope and Formats of French E-Invoicing

The e-invoicing regime covers:

  • B2B and B2C transactions
  • Export and import transactions
  • Payment statuses of VAT invoices
  • VAT invoice payment statuses

E-invoices can be issued in:

  • Structured formats: UBL invoice, CII D16B, XCBL
  • Hybrid formats: Minimum UBL invoice, CPP hybrid, FACTUR-X (PDF-A3), Minimum CII

Taxpayers must use approved PDPs for filing invoices, with an interim allowance for PDF submissions until 2028, after which the PPF will convert these to required structured formats.

How Can KGT Support You?

KGT has created an SAP-integrated e-invoicing add-on solution for France, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched French e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for French e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.

The link provided allows you to download KGT's brochure, which offers a detailed explanation of the legal updates and information on how KGT can assist you in meeting these new requirements on time.

KGT is a SAP partner for PE services and SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409