DGFiP e-invoicing guide: Overview of the French project on E-Invoicing and E-Reporting

️ Timeline & Scope

• September 1, 2026: All companies must be able to receive e-invoices.
• Issuing obligations:
  • Large & mid-sized companies: Start September 1, 2026.
  • SMEs: Start September 1, 2027.
• Applies to B2B domestic transactions (e-invoicing) and non-domestic B2B/B2C transactions (e-reporting).

Legal Framework

• Based on France’s amended finance law for 2022 and EU Council Decision 2022/133.
• Derogates from VAT Directive articles 218 and 232 to allow mandatory e-invoicing.

Architecture: The “Y” Model

• Companies must use either:
  • A certified private platform (PDP), or
  • The Public Invoicing Portal (PPF).
• Platforms must be interoperable and connect to at least one other PDP or network (e.g., PEPPOL).

E-Invoicing Features

• Format must comply with EN16931 (CII, UBL, or hybrid XML + PDF/A3).
• 24 core data fields required, with 8 more to be added later.
• Real-time transmission of invoice and payment status to tax authorities.

E-Reporting Features

• Covers:
  • B2B non-domestic transactions
  • B2C transactions
  • Payment data for services
• Data must be aggregated daily for B2C, respecting GDPR.
• Reporting frequency depends on VAT filing schedule (monthly, quarterly, or bi-monthly).

Platform Requirements

• PDPs must meet strict conditions: data localization, IT audits, and cybersecurity standards.
• Non-compliance may result in penalties or loss of registration.

Source impots.gouv.fr

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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