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France - Updates from DGFiP on E-Invoicing: New Guide and Testing Initiatives

On October 20, 2025, the French Directorate General of Public Finances (DGFiP) released a new e-invoicing guide to provide businesses with essential information regarding the upcoming changes to the invoicing landscape.

This guide comes on the heels of significant developments in the e-invoicing framework.

On October 14, 2025, the Agence nationale de la sécurité des systèmes d'information (AIFE) announced the opening of testing for the Central Directory, which is part of the Public Invoicing Platform (PPF). This initiative allows Agreed Platform (Plateforme Agréée) e-invoicing providers to begin interoperability testing with other platforms and to share relevant reports with the administration. The proposed 2026 Budget Law underscores the introduction of the Plateforme Agréée and the Central Directory to replace the existing Public Data Platform (PDP) and PPF, respectively, marking a pivotal shift in France’s e-invoicing strategy.

Accompanying these changes, the 2026 Finance Bill, also released on October 14, introduces a new regime for penalties related to e-invoicing. Key updates include:

  • A fine of €50 for errors in e-invoices, increased from the previous rate of €15.
  • A penalty of €500 per transaction for e-reporting errors, up from €250.
  • Graduated fines for failing to appoint an Agreed Platform agent, ranging from €500 to €1,000 per month.

Additionally, on September 18, 2025, DGFiP and AIFE launched an online e-invoicing directory. This directory serves to validate the e-invoicing obligations of businesses and provides details on certified e-invoicing providers associated with the Plateforme Agréée. DGFiP has confirmed the commencement of pilot testing for these systems in February 2026.

As the framework for e-invoicing continues to evolve, businesses are encouraged to familiarize themselves with the new regulations and guidelines to ensure compliance and leverage the benefits of the updated invoicing processes.

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

Country update for France
21 October 2025
Stay informed about the latest indirect tax developments in France, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in France.