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eInvoicing in France — Overview

eInvoicing works the same way across fiskaltrust markets — the shared model, the /sign + /issue flow, and the no-webhook rule are described in eInvoicing — Overview. This page covers only what's specific to the French (FR) market.

Regulatory status​

AspectCurrent status
ScopeB2B, mandated. eReporting for B2C and cross-border runs alongside it.
Regulatory modelDecentralised — certified private platforms (Plateforme Agréée / PDP) deliver the invoice; the state receives a parallel report.
Receive mandate1 September 2026 — every business must be able to receive, regardless of size.
Issue mandate1 September 2026 for large & mid-size (ETI); 1 September 2027 for SMEs and micro-enterprises.
PenaltiesNo automatic penalties apply until 31 December 2026.
FormatsUBL 2.1 or UN/CEFACT CII, or the Factur-X hybrid (PDF/A-3 with embedded CII).
Everyone must be able to receive from 1 September 2026

Issuance is phased (large/mid-size businesses from 1 September 2026, SMEs and micro-enterprises from 1 September 2027), but every business must be able to receive eInvoices from 1 September 2026, regardless of size.

Terminology​

TermMeaning
Plateforme Agréée (PA)France's certified private exchange platforms — still called PDP in older material.
AnnuaireThe central directory mapping each business to its platform.
Factur-XHybrid PDF/A-3 with CII XML embedded — same spec as Germany's ZUGFeRD.
SIRETThe French business identifier used in buyer master data.