As of 1 September 2026, the French Directorate General of Public Finances (DGFiP) has enforced the mandatory e-invoicing mandate for large enterprises and mid-sized companies (ETIs), requiring them to issue invoices exclusively through certified Platforme de Dématérialisation Partenaire (PDP) platforms. Simultaneously, all French companies, regardless of size, must be equipped to receive electronic invoices. This measure stems from Article 26 of the 2024 Finance Law and aligns with the European Union’s ViDA initiative to combat VAT fraud and modernize tax administration.
Key Takeaways
- Phased Rollout and Scope: The obligation applies immediately to large companies and ETIs, with small and medium enterprises (SMEs) and micro-enterprises granted a deferred timeline until 1 September 2027 for issuance. However, the reception capability is universal from September 2026.
- Certified Platform Requirement: Issuers must use a state-certified Partner Dematerialization Platform (PDP) or the public invoicing portal (PPF). The PDP ensures data integrity, authenticity, and real-time transmission of invoice data to the tax administration for pre-filled VAT returns.
- Compliance and Penalties: Non-compliance exposes companies to financial penalties of €15 per invoice, capped at €45,000 per fiscal year. Companies must update their ERP systems, ensure interoperability with chosen PDPs, and train finance teams on the new workflow.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement