As France gears up for the mandatory implementation of B2B e-invoicing and B2C e-reporting, key developments are rapidly unfolding.
As France gears up for the mandatory implementation of B2B e-invoicing and B2C e-reporting, key developments are rapidly unfolding. With the launch set for September 2026, businesses are urged to prepare for significant changes in how they handle invoicing and reporting. Here’s a comprehensive overview of the timeline and requirements leading up to this pivotal shift.
Important Milestones and Updates
Latest Formats and Profiles Published: On February 18, 2026, the French National e-invoicing and e-reporting framework (FNFE-MPE) released the latest specifications based on the XP Z12-012 standard. This update includes crucial elements like VAT exemption protocols and mandatory footers for invoices.E-invoicing Pilot Announcement: On January 29, the administration detailed a pilot program starting on February 23, designed to test e-invoicing systems ahead of the official rollout. Accompanying this will be a national communication campaign to educate businesses on compliance, along with forthcoming legal decrees.Approved Platforms Published: As of January 17, the Directorate General of Public Finance (DGFiP) announced a list of 101 Agreed Platforms (Plateforme Agréée - AP) that French businesses must partner with to facilitate e-invoicing.E-invoicing Specifications Revised: The specifications for French e-invoicing were revised on November 17, 2025, updating the formats and providing insights for API exchanges and various use cases.Central Invoicing Directory Launched: On October 14, 2025, the Agency for Economic and Financial Information (AIFE) opened testing for the Central Directory, marking a significant step in establishing infrastructure for e-invoicing.
Phased Implementation Timeline
The rollout will be executed in three distinct phases based on business size:
By September 1, 2026:
Large Companies and ETIs: Enterprises with more than 250 employees or over €50 million in turnover will commence issuing e-invoices and e-reporting to the DGFiP.Universal E-invoice Reception: All taxpayers will be obligated to receive B2B e-invoices, irrespective of size.
By September 1, 2027:
SMEs and Micro-enterprises : These smaller entities will begin meeting e-invoicing and e-reporting requirements.
Scope of E-invoicing and E-reporting
E-invoicing
Mandatory for domestic B2B transactions between tax-resident suppliers and consumers in France.
E-reporting
Pertains to transactions beyond the scope of e-invoicing:
B2C Sales: Suppliers must report transaction data (not necessarily e-invoices) to the DGFiP.Cross-border B2B Flows: Structured disclosure is mandatory for transactions involving VAT burdens relevant to France. This includes both intra-EU and extra-EU sales.
Obligations for Non-established Businesses While foreign companies without a permanent establishment in France are typically not subject to domestic e-invoicing obligations, those fulfilling VAT responsibilities still encounter e-reporting duties effective from September 2027.
Mandated Formats and Compliance
Traditional unstructured invoicing formats will no longer suffice. France recognizes the following structured formats for mandatory B2B flows:
Peppol
Factur-X (hybrid PDF with embedded structured data)
UBL 2.1
UN/CEFACT CII
Understanding the Platform Model
The new system is underpinned by a federated platform architecture where businesses appoint so-called Approved Platforms (Plateforme agréée). These platforms operate through a newly established Central Directory, already registering around 8,000 companies, facilitating seamless e-invoicing exchanges.
E-reporting Framework
For transactions not covered by e-invoicing, e-reporting will follow a tri-monthly schedule. All sales must be reported according to specific thresholds, including:
B2C Reporting
Point of Sale (POS) Systems: Must report daily transaction summaries.
E-invoicing Systems: Invoice data transmitted through the same channels used for B2B invoicing.
Manual Reporting: For sellers lacking invoicing systems, a summary of operations must be submitted periodically.
Cross-border B2B Reporting
Includes:
Intra-community deliveries and exports
Operations with French overseas territories
Penalty Structure
Compliance is paramount, with a graduated penalty model in place:
E-invoicing errors incur fines of €50.
E-reporting errors lead to fines of €500 per transaction.
Non-appointment of an approved platform results in fines ranging from €500 upwards.
Conclusion
As the September 2026 deadline approaches, businesses in France must prioritize aligning their invoicing and reporting practices with the new mandates. By embracing structured processes and collaborating with approved platforms, organizations will fulfill their legal obligations and enhance operational efficiency in their invoicing practices. With the groundwork laid recently, the time for companies to act is now—preparations for a more seamless and compliant future are well underway.
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
