France's E-Invoicing Mandate: What Changes in September 2026 and 2027
France's e-invoicing reform requires every B2B invoice to flow through a Partner Dematerialisation Platform (PDP). Mandatory receipt from September 2026, mandatory issuance staged in 2026 and 2027. Here's the timeline and the Factur-X format.
France has the most ambitious e-invoicing reform in the EU. From 1 September 2026, every business established in France must be able to receive structured e-invoices for domestic B2B transactions, and large and mid-sized companies must issue them. Smaller companies follow on 1 September 2027.
The reform is built on three pillars: e-invoicing (B2B), e-reporting (B2C and cross-border), and a network of accredited Partner Dematerialisation Platforms (Plateformes de Dématérialisation Partenaires, or PDPs).
Key dates
- 1 September 2026 — All companies must be able to receive e-invoices. Large and mid-sized companies (≥250 employees or ≥€50M turnover) must issue e-invoices and submit e-reports.
- 1 September 2027 — Small and micro-enterprises (TPE/PME) must issue e-invoices and submit e-reports.
- From day one — All B2C transactions and cross-border B2B (intra-EU and exports) require e-reporting (transmission of transaction summary data to the tax authority), even where structured e-invoicing isn't mandatory yet.
Partner Dematerialisation Platforms (PDPs)
Invoices no longer flow directly from supplier to customer. Each business chooses an accredited PDP — a private platform certified by the DGFiP (Direction Générale des Finances Publiques) — that transmits the invoice and the reporting data on its behalf. The Public Invoicing Portal (PPF) acts as a registry and a fallback recipient.
Hisabi will integrate with one or more PDPs so French customers don't have to think about routing — they keep using Hisabi and we hand off to the PDP for transmission and reporting.
Format: Factur-X, UBL or CII
France accepts three EN 16931-compliant formats: Factur-X (a hybrid PDF/A-3 with embedded XML), UBL 2.1 XML and UN/CEFACT CII XML. Factur-X is the most popular because the PDF stays human-readable while the XML is machine-readable, satisfying both buyer and tax authority.
The Factur-X format originated in France (FNFE-MPE) and Germany (FeRD, where it's known as ZUGFeRD). The two are technically aligned and interchangeable.
What this means for SMEs
- Pick a PDP-ready invoicing tool now. From 1 September 2026 you must be able to receive e-invoices through a PDP — even if you're a sole trader. Hisabi covers the receive side automatically once your PDP is connected.
- Validate your customers' SIREN/SIRET in advance. PDPs reject invoices to recipients they cannot resolve.
- Map your VAT codes carefully. The XML payload includes VAT category codes (S, Z, E, AE, K, G, O) — wrong code, rejected invoice.
- Keep an audit trail. France requires you to be able to produce the original Factur-X (PDF + XML) for at least 10 years under CGI Article L102B.
How Hisabi helps
Hisabi outputs Factur-X (PDF/A-3 + EN 16931 XML) for French invoices, with French and English narrative on the visual layer and machine-readable XML for the PDP. Reverse-charge handling for intra-EU B2B is automatic, and our PDP connector roadmap targets Q2 2026 — well before the 1 September 2026 receive-deadline.