Mandatory B2B E-invoicing in France

Secure Full Compliance with French e-Invoicing Mandates

Master e-invoicing in France with our certified, end-to-end solution. Comarch integrates with your existing systems to guarantee full compliance.

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Introduction to e-Invoicing in France

France is launching a major reform to modernize its invoicing system. This mandate will replace traditional paper and PDF invoices with a mandatory digital process for all companies subject to French VAT.

The primary goals of the French government (DGFIP) are to:

  • Combat VAT fraud and improve tax compliance.
  • Reduce administrative burdens for businesses.
  • Gain real-time insight into the national economy.

This reform introduces new obligations for e-invoicing and e-reporting, which function under a specific new transmission model.

Introduction to e-Invoicing in France

How e-Invoicing in France Works

This is the obligation to issue and receive structured electronic invoices for all domestic B2B transactions in scope of the reform.

  • It applies only to transactions between two French-based companies.
  • Simple PDF invoices sent via email will no longer be compliant.

This is the obligation to digitally report data from transactions that are not covered by e-invoicing, as well as payment data in certain cases.

  • This includes B2C transactions (sales to individuals).
  • It also applies to all international B2B transactions (sales and purchases).

This is the mandatory data transmission framework. Companies can no longer send invoices directly to each other. All e-invoices and e-reports must be exchanged through a Certified Platform (Plateforme Agréée) that can exchange data with the PPF.

  • PPF (Portail Public de Facturation): The Public Invoicing Portal, which administers the central directory, concentrates invoicing, transaction, and payment data as well as information relating to invoice processing statuses (life cycle) and transmits this data to the tax administration in France.
  • Certified Platform (Plateforme Agréée): A service provider, like Comarch, offering invoice dematerialization services, certified by the French administration. Only PAs are authorized to transmit electronic invoices directly to recipients and to send data to the Public Invoicing Portal (PPF). They exchange invoice data, e-reporting, statuses, and directory information with other PAs, with the seller or the buyer (depending on their role), and with the PPF. 

E-invoicing in France: The Official Implementation Timeline

*The French government has noted that the September deadlines for both 2026 and 2027 may be postponed by one quarter, to December of their respective years.

 

Company Size Classifications

  • Large Enterprises (GE): Companies with more than 5,000 employees, or those with an annual turnover exceeding €1.5 billion and a balance sheet total exceeding €2 billion.
  • Intermediate-sized Enterprises (ETI): Companies that do not qualify as PMEs and have between 250 and 5,000 employees, with an annual turnover of less than €1.5 billion or a balance sheet total of less than €2 billion.
  • Small and Medium-Sized Enterprises (PME): Companies with between 10 and 249 employees and an annual turnover not exceeding €50 million or a balance sheet total not exceeding €43 million.
  • Micro-Businesses: Companies with fewer than 10 employees and an annual turnover or balance sheet total of less than €2 million.

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E-Invoicing and E-Reporting Processes

B2B E-Invoicing Process Description

1. Issuance: The seller creates an invoice in their ERP and sends it to their chosen Certified Platform, such as Comarch.

2. Transmission & Validation: The seller's Certified Platform (Plateforme Agréée) validates the invoice, converts it to one of the mandatory formats (UBL 2.1, CII, Factur-X), and:

  • Sends the invoice to the buyer's Certified Platform.
  • Extracts mandatory data, creates Flow 1, and sends it to the Public Invoicing Portal (PPF).

3. Reception: The buyer's Certified Platform receives the invoice and delivers it to the buyer for processing, often directly into their AP system.

4. Certified Platforms also manage lifecycle messages (statuses).

  • Some statuses are generated by the Certified Platforms.
  • Some are generated by the seller or the buyer (and transmitted by the Certified Platforms).
  • Certain statuses must be sent to the PPF by the Certified Platform.
E-Reporting Process Description

For B2C and international transactions, the process involves periodic data reporting to the authorities.

1. Data Extraction: The reporter aggregates all required data from B2C (e.g., end-of-day sales) and international B2B transactions and sends it to its Certified Platform.

  • Certified Platforms, like Comarch, can offer a service where the data extraction is done by the Platform based on invoices sent by the reporter.

2. Report Generation: The reporter’s Certified Platform validates the e-report received from the reporter and, when applicable, aggregates the data and generates an e-report.

3. Submission: The Certified Platform transmits this e-report directly to the PPF (which then sends it to the tax administration) according to the mandated schedule (depending on the VAT regime applicable to the reporter).

A similar process exists for payment data e-reporting. Payment data needs to be reported for transactions for which tax is due upon collection.

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Comarch: Your Certified Platform for French E-Invoicing

Comarch SA is officially certified as a Plateforme Agréée (Certified Platform) by the French tax authority.

This official status confirms that Comarch is a trusted partner, fully authorized to operate as a Certified Platform (Plateforme Agréée) for the 2026 mandate. 

Comarch: Your Registered Partner for French E-Invoicing

Why Choose Comarch for French E-invoicing?

1. Guaranteed, Future-Proof Compliance

As a Certified Platform (Plateforme Agréée), our solution is continuously updated to ensure you are always compliant with DGFiP requirements. For multinational companies, our platform is a global compliance hub that manages e-invoicing and tax regulations across over 60 countries through a single interface.

2. Seamless Integration with Your Existing Systems

Our solution is ERP-agnostic. We connect directly to your existing systems (SAP, Oracle, etc.) to minimize the burden on your IT teams. Comarch handles all complex data mapping and format conversions, so you don't have to redevelop your core applications.

3. Full Process Automation

Our platform automates your entire Order-to-Cash and Purchase-to-Pay workflows, not just the invoice submission. This reduces manual errors, accelerates processing, and improves cash flow by enabling invoices to be approved and paid faster.

4. Unmatched Security and Data Sovereignty

As a European company, we prioritize the security of your data. Your sensitive financial data is processed in Comarch's own secure, certified data centers in Europe; we are not reliant on third-party hyperscalers. This ensures maximum data sovereignty and full compliance with the strict ISO 27001 and TISAX standards.

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FAQ

Legal regulation changes in France

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

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