France’s 2025 B2B E-Invoicing Mandate: Key Developments and Future Implications

• France is implementing a mandatory B2B electronic invoicing and e-reporting system to modernize VAT collection and combat fraud.
• The initiative is part of a broader digital tax strategy that began in 2023.
• Businesses must issue invoices in structured formats and receive them through certified platforms.
• The legal basis is Ordinance No. 2021-1190 and Article 26 of the 2022 Finance Law.
• The system uses the Portail Public de Facturation for invoice data flow.
• The rollout was postponed, with large and mid-sized businesses complying by September 2026 and small businesses by September 2027.
• AFNOR released updated technical specifications in May and June 2025.
• France’s DGFiP became the official Peppol Authority in July 2025.

Source: vatit.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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