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Mandate for B2B Peppol E-Invoicing and B2C E-Reporting Set to Begin in September 2026

The Direction Générale des Finances Publiques (DGFiP) is set to implement Peppol-based B2B e-invoicing starting in September 2026, along with separate e-reporting requirements for B2C transactions.

The rollout will occur in phases, beginning with larger businesses, followed by a second phase targeted at smaller businesses in September 2027.

Recent Developments

As of July 31, 2025, the standards organization AFNOR has updated two key standards in preparation for the launch: 

  • XP Z12-012: Invoice Formats and Profiles
  • XP Z12-014: Applicable B2B Use Cases

These updates include clarifications and adjustments to use cases in line with the evolving requirements.

Timeline for French E-Invoicing and B2C E-Reporting

  • 2024: Preparatory phase
  • 2025: Directory pilot phase
    •   February 24: Platform Approved pilot opens for beta testing.
    •   March to May: All Approved Platforms (APs) may participate in the pilot to test Directory connections.
    •   May 13: Release of invoice formats and profiles.
    •   June 13: Guidance on B2B use cases, rejected transactions, and standardization of the AP API.
    •  June: Official launch of the Yearbook.
    •   June: APs transition to the Directory service, including consultation.
    •   September: Launch of communication campaign.
    •   October 13: Testing of Directory connectivity by selected businesses with their APs.
    •   October to December: Interoperability testing; all APs must be registered.
    • 2026: Full Directory access via Connector
    • February 9: Full testing of PPF functionality with a sandbox environment, including PDP invoice exchange testing.
    • Q2: APs may publicize full certification.
  • September 2026: First-wave launch - Businesses are required to be capable of accepting e-invoices. B2B e-invoicing and e-reporting will apply to large and medium-sized enterprises (those with more than 250 employees or exceeding either €50 million in turnover or €43 million in balance sheet total). An extension until December 2026 may be considered.
  •  September 2027: Second-wave launch - E-invoicing and e-reporting will extend to small businesses below the aforementioned thresholds, with a potential extension to December 2027.

Updates from DGFiP as of July 8, 2025

 

The DGFiP has made several updates regarding the progress of e-invoicing:

  • DGFiP has assumed the role of France's Peppol authority, facilitating the integration of international standards for the mandatory e-invoicing and e-reporting launch in 2026.
  • The PPF (Portail Public de Facturation) Directory has officially launched, with approximately 8,000 companies already registered. This portal supports the exchange of e-invoices between businesses and their agents—known as "Approved Platforms" (Plateformes agréées, PA), formerly referred to as PDP or Partners in Dematerialization Platforms.
  • AFNOR has published three new experimental standards:
    •   Z12-012: E-invoicing formats and messaging
    •   Z12-013: Technical API interfaces for PDPs
    •   Z12-014: B2B transaction use cases for billing
  • AIFE has presented the results of a June 2025 pilot for electronic invoices and the Directory, conducted with three companies and two PDPs.
  • DGFiP is set to release guidelines for PDP audits shortly.
  • Two new labels for invoicing solutions have been established:
    •   "Compatible Solutions": Software solutions or services that generate or process invoices in formats compatible with the French e-invoicing system, without acting as intermediaries, replacing the previous designation of Dematerialization Operators (OD).
    •   "Approved Platforms": As previously stated, this replaces the term Partners in Dematerialization Platforms (PDP).
  • AFNOR, the French Association for Standardization, has been designated to oversee the development of standard e-invoicing practices in France.

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
16 May 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.