Latest Developments on France’s E-Invoicing Mandate

France issued XP Z12-014 and revised Factur-X and technical specifications to guide businesses and PDPs on structured invoicing, operational use cases, and system integration ahead of the 2026 mandate.

Despite proposals to delay, France’s National Assembly upheld the original timeline. Mandatory e-invoicing starts in September 2026 for large and medium-sized businesses, with phased rollout continuing afterward.

France is restructuring its e-invoicing model, limiting the PPF’s role to data routing and recipient directories, while shifting transactional responsibilities to certified private PDP platforms.

Businesses must align with updated invoice formats, adapt ERP systems, and choose between using certified PDPs or the PPF to ensure compliance with France’s 2026 digital reporting framework.