From controlled pilot to national scale.
On 30 January 2026, the French tax administration (DGFiP) published detailed guidance on the final preparations for the launch of mandatory B2B e-invoicing and B2C e-reporting on 1 September 2026. With the national pilot starting on 23 February, the reform has clearly moved beyond design and regulation into large-scale operational deployment.
Notably, there is no indication of concern from the administration that certain 2026 Budget measures remain blocked. The focus has shifted decisively to scaling the ecosystem, stabilizing the federated platform model, and building confidence ahead of go-live.
State of readiness as of 30 January 2026
The figures released by DGFiP show a rapidly maturing ecosystem:
139 Approved Platforms (Plateformes agréées – PA) have a validated administrative file
106 platforms are definitively approved, with approximately 25% operating via white-label models
Nearly 600,000 companies are already registered in the central directory
These numbers confirm that the technical and provider layer is largely in place. The remaining challenge lies in onboarding millions of businesses and ensuring consistent operational behavior across platforms.
The 23 February 2026 pilot: designed to simulate reality
The pilot launching on 23 February 2026 is voluntary, but deliberately broad in scope. It is explicitly designed to mirror live conditions rather than function as a closed laboratory.
Key characteristics of the pilot
Use of real transactional data
End-to-end invoice lifecycle testing (issuance, routing, reception, status, rejection)
A formal “right to make mistakes” for good-faith participants
No use of pilot data for tax control or enforcement purposes
There is no predefined end date. The pilot is expected to run continuously until the authorities are satisfied that the system is sufficiently stable for nationwide deployment.
Participation is driven by:
Approved Platforms (PA)
Public entities using Chorus Pro
Private companies operating via their chosen platforms
Crucially, this is a production-environment pilot, not a pre-production test. This marks the first real activation of France’s federated e-invoicing network.
Key February milestones in the PA / PPF architecture
13 February 2026 – Collaborative DGFiP platform opens
Role: ecosystem coordination
Shared workspace for PA, public bodies, and regulators
Central access to schemas (Factur-X, UBL, CII)
Routing rules, rejection codes, and clarifications
The objective is convergence and consistency before transaction volumes increase.
24 February 2026 – Pilot kick-off meeting
Role: formal activation of live flows
This effectively represents the first controlled “go-live” of the federated model.
From 25 February—Operational support phase
Role: accompaniment and remediation
Resolution of format, content, and status issues
Alignment on interpretation of controls and lifecycle feedback
Ensuring public-sector readiness
This phase is critical to avoiding structural issues later in 2026.
From 27 February—Daily B2B pilot steering committee
Role: real-time supervision
Incident tracking
Interoperability monitoring
Data-quality and compliance oversight
This mirrors the future operating model once e-invoicing becomes mandatory.
February to September 2026: what comes next
Beyond the pilot itself, several structural milestones are planned:
26 February 2026
Launch of a national communication campaign targeting 10 million economic actors, positioning e-invoicing and e-reporting as a simplification—particularly for SMEs.
May–June 2026: Chorus Pro evolution
A new version of Chorus Pro will support B2G and G2B flows:
May: QUAL environment
June: PROD environment
By mid-2026: legal framework finalisation
Decrees and orders under Article 28 of the Finance Law are expected to be finalized, covering:
Abolition of the public portal as a universal fallback
Formalized platform agreements
Annual compliance audits for platforms
Portability obligations
Strengthened—but proportionate—sanctions
Enforcement in 2026–27 will prioritize good-faith compliance, consistent with France’s established “right to make mistakes” approach.
Why this pilot matters: the real test is scaling
The core challenge is no longer technical design. Out of roughly 10 million economic actors, only 600,000 have so far actively selected a platform. The pilot is therefore less about validating formats—and more about operational readiness, governance, and trust at scale.
By September 2026, France aims to have a fully functioning, nationwide e-invoicing and e-reporting system. The February pilot is the final proving ground, where processes, responsibilities, and coordination will be tested under real-world conditions.
If this phase succeeds, the September launch will be an operational transition—not a leap into the unknown.
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
