Final preparations ahead of launch. France’s long-awaited mandatory e-invoicing and e-reporting reform is entering its final preparation phase.
With the September 2026 go-live approaching for large enterprises and ETIs, 2026 is shaping up to be a decisive year for French and international businesses operating in France.
Recent developments in January 2026 confirm that, despite lingering budget uncertainty, the French tax administration (DGFiP) is pressing ahead operationally with pilots, platform accreditation, and national communication efforts.
Latest developments (January 2026)
20 January 2026 – Administration update
The French administration published further details of the e-invoicing pilot, scheduled to start 23 February 2026.
A national communication campaign will be launched to prepare businesses.
Additional legal decrees are expected to clarify remaining operational and technical rules.
17 January 2026 – Approved Platforms published
DGFiP released the official list of 101 Approved Platforms (Plateformes Agréées – APs).
These APs are the mandatory e-invoicing agents that businesses must appoint to comply with the September 2026 e-invoicing and e-reporting mandate.
2 January 2026 – Budget uncertainty
Failure to pass the 2026 Finance Bill on time has created legal uncertainty around certain changes needed to fully underpin the 1 September 2026 launch.
Despite this, the administration is continuing implementation activities, signalling strong intent to maintain the current timetable.
Phased rollout: a 12-month mandate by company size
France is implementing e-invoicing and e-reporting via a phased approach, based on enterprise size.
Key milestones
Interoperability testing, including completion of AP certification.
National e-invoicing pilot.
Large enterprises (>250 employees and either €50m turnover or €43m balance sheet) and
ETIs must:
Issue B2B e-invoices
Submit e-reporting to DGFiP
All taxpayers, regardless of size, must be capable of receiving B2B e-invoices.
SMEs and micro-enterprises begin issuing e-invoices and fulfilling e-reporting obligations.
Scope of the mandate
B2B e-invoicing
Mandatory e-invoicing applies to:
Domestic B2B transactions
Both supplier and customer are established in France
Transactions fall within the French VAT invoicing scope
Unstructured formats (paper, simple PDF, email attachments) will no longer be sufficient.
B2C and cross-border e-reporting
Where e-invoicing does not apply, e-reporting is required instead.
This includes:
B2C transactions (reporting VAT-relevant data, not sending an e-invoice to the consumer)
Cross-border B2B transactions, including intra-EU and extra-EU flows
Certain payment data, enabling DGFiP to monitor VAT chargeability
Obligations for non-established businesses
Foreign businesses without a permanent establishment in France are generally outside the domestic B2B e-invoicing obligation.
However:
If they have French VAT obligations, they will still be subject to e-reporting for relevant transactions.
This obligation is deferred until September 2027, aligning with the SME rollout.
Accepted formats and mandatory data
France recognizes only structured or hybrid formats for mandated B2B e-invoicing, including:
Peppol
Factur-X (hybrid PDF with embedded structured data)
UBL 2.1
UN/CEFACT CII
These formats support standardized data exchange and automated VAT controls.
France’s federated platform model
France has adopted a federated e-invoicing architecture, rather than a single government portal.
Key components
Approved Platforms (APs)
Central Directory
Peppol integration
Standards governance
e-Reporting in practice: B2C and international flows
B2C transactions
Suppliers must report transaction data, using one of three models:
POS systems – daily “Z-ticket” summaries
Existing e-invoicing systems—transmit invoice data via the same AP channel (without issuing an e-invoice to the consumer).
No IT system—periodic summaries (every 10 days or monthly)
Cross-border B2B
Reportable transactions include:
Intra-community supplies of goods or services
Exports outside the EU
Operations involving French overseas territories
Intra-community acquisitions
Penalties (subject to 2026 Finance Bill approval)
France’s penalty framework is designed to be routine and scalable:
E-invoice errors: €50 per invoice (up from €15)
E-reporting errors: €500 per transaction (up from €250)
Failure to appoint an AP: €500–€1,000 per month
Final thoughts: 2026 is the year to act
While political uncertainty remains around the 2026 Budget, the operational machinery behind France’s e-invoicing reform is already moving at speed. With Approved Platforms designated, pilots starting in February, and Peppol formally embedded, businesses have little room left for delay.
For large enterprises and ETIs, 2026 is no longer about design—it’s about execution, testing, and readiness for September. SMEs and non-established businesses should use this lead time wisely to avoid a compressed and risky transition in 2027.
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
