France imposes 3 separate filing obligations under e-invoicing. The earliest is Sélection d'une plateforme agréée, due 1 September 2026. Checked against the authority on 4 October 2026.
Live since September 2026. You cannot transmit at all without a contracted, state-accredited platform — the hardest access gate in Europe.
Contract with a plateforme agréée (PDP)
There is no self-service government channel for B2B invoices. Every business must contract with a platform immatriculated by DGFiP against fiscal, IT and security criteria including ISO 27001 or SecNumCloud, two-factor authentication and EU data residency. Accreditation runs three years, renewable. A group running its own in-house platform must itself be immatriculated.
| Charge | Local name | In force from |
|---|---|---|
| Receive | Réception via plateforme agréée | 1 September 2026 — all French VAT-taxable persons |
| Issue | Émission de factures électroniques | 1 September 2026 for grandes entreprises and ETI; 1 September 2027 for PME, TPE and micro-entreprises |
| E-reporting | Transmission des données de transaction et de paiement | 1 September 2026 for grandes entreprises and ETI |
Also: platform selection
Contract with an accredited platform — the prerequisite for receiving anything.
Also: issuing
Issue domestic B2B invoices electronically through an accredited platform.
Also: transmission des données
Report transaction and payment data for flows outside domestic B2B.
EUR 50 per invoice not issued electronically, capped at EUR 15,000 per calendar year, with the first breach unsanctioned. Failure to have a reception platform: EUR 500 three months after a mise en demeure, then EUR 1,000 per further three-month period.
3 separate obligations: Sélection d'une plateforme agréée; Émission de factures électroniques; E-reporting.
1 September 2026. Filed by: Every VAT-taxable person established in France. Channel: Plateforme agréée, with routing resolved through the annuaire.
1 September 2026 (GE and ETI); 1 September 2027 (others). Filed by: Grandes entreprises and ETI from September 2026; PME, TPE and micro from September 2027. Size fixed as at 1 January 2025.. Channel: UBL, CII or Factur-X via a plateforme agréée.
Contract with a plateforme agréée (PDP). There is no self-service government channel for B2B invoices. Every business must contract with a platform immatriculated by DGFiP against fiscal, IT and security criteria including ISO 27001 or SecNumCloud, two-factor authentication and EU data residency. Accreditation runs three years, renewable. A group running its own in-house platform must itself be immatriculated.
EUR 50 per invoice not issued electronically, capped at EUR 15,000 per calendar year, with the first breach unsanctioned. Failure to have a reception platform: EUR 500 three months after a mise en demeure, then EUR 1,000 per further three-month period.
Every row on this page was checked against the authority's own published page on 4 October 2026. Verified against DGFiP guides and fiches. The e-reporting penalty could not be read from Légifrance and is not stated.
Saurabh Satija, “France e-invoicing filing obligations”, https://saurabhsatija.com/e-invoicing-france, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what France requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.