For country-level data on France, including the timeline and mandate status, see [France on e-Invoice.app](/country/FR). For the EU-wide context, see [What is ViDA](/blog/what-is-vida). For other countries operating this style of model, see [mandatory B2B e-invoicing countries](/mandatory-b2b-einvoicing-countries).

France e-Invoicing Reform: PDP, Factur-X, and September 2026

Q: What is the French e-invoicing reform?

France is introducing mandatory B2B electronic invoicing (**facturation électronique**) and a parallel e-reporting obligation (**e-reporting**) for transactions outside the domestic B2B scope, including B2C sales and cross-border supplies. Invoices are exchanged through certified intermediaries. France originally used the term **Plateforme de Dématérialisation Partenaire (PDP)**, but has since moved to the term **plateforme agréée** (approved platform). The underlying function is the same: a state-registered platform authorised to send, receive, and transmit invoice and transaction data to the tax authority. Existing tax authority reforms are overseen by the Direction Générale des Finances Publiques (DGFiP).

Q: What about Chorus Pro?

**Chorus Pro** remains the portal for sending invoices to public sector entities (B2G) under the reform. On 18 July 2025, France confirmed that Chorus Pro would continue to serve this role after the reform starts. Suppliers to the French public sector can keep using Chorus Pro without going through a plateforme agréée during the transition. For B2B, the route is different. Suppliers must use a certified plateforme agréée (or the state-operated Portail Public de Facturation) to issue and receive invoices. Peer-to-peer email delivery of PDFs does not satisfy the obligation.

What is the French e-invoicing reform?

France is introducing mandatory B2B electronic invoicing (facturation électronique) and a parallel e-reporting obligation (e-reporting) for transactions outside the domestic B2B scope, including B2C sales and cross-border supplies.

Invoices are exchanged through certified intermediaries. France originally used the term Plateforme de Dématérialisation Partenaire (PDP), but has since moved to the term plateforme agréée (approved platform). The underlying function is the same: a state-registered platform authorised to send, receive, and transmit invoice and transaction data to the tax authority.

Existing tax authority reforms are overseen by the Direction Générale des Finances Publiques (DGFiP).

Timeline: receipt versus issuance

Two dates matter, and they apply differently depending on business size.

1 September 2026: all businesses must be able to receive structured e-invoices. This is the receipt obligation and it applies universally from day one of the reform.

1 September 2026: large and mid-size businesses must also issue e-invoices. Large means more than 5,000 employees or turnover above 1.5 billion euro. Mid-size (ETI) means between 250 and 5,000 employees.

1 September 2027: small and medium enterprises (PME, fewer than 250 employees) and micro-businesses (TPE, fewer than 10 employees) must begin issuing e-invoices.

The original timeline was reconfirmed in April 2025 after the French National Assembly rejected a proposed postponement.

Accepted formats

France accepts three formats that conform to the EN 16931 European standard:

Factur-X is a hybrid PDF/A-3 document with embedded XML based on the Cross Industry Invoice (CII) syntax. It is particularly popular in France because the human-readable PDF sits alongside the machine-readable data in a single file.

UBL 2.1 is the same format used across most PEPPOL-using countries.

CII is the Cross Industry Invoice XML without the PDF wrapper.

All three map to the same EN 16931 semantic model, so a receiving platform can convert between them. The choice of format is typically made by the sender based on their accounting system.

What about Chorus Pro?

Chorus Pro remains the portal for sending invoices to public sector entities (B2G) under the reform. On 18 July 2025, France confirmed that Chorus Pro would continue to serve this role after the reform starts. Suppliers to the French public sector can keep using Chorus Pro without going through a plateforme agréée during the transition.

For B2B, the route is different. Suppliers must use a certified plateforme agréée (or the state-operated Portail Public de Facturation) to issue and receive invoices. Peer-to-peer email delivery of PDFs does not satisfy the obligation.