Direct business exchange (top of the Y)
Buyers and sellers exchange invoices directly using accredited private platforms (PA / PDP) like jefacture.com.
Your quick guide to France's official e-invoicing standard
PDP & French e-invoicing explained
Worldwide paper and PDF invoices are rapidly being phased out and structured e-invoicing is establishing itself as the mandatory standard for B2B and B2G transactions. To comply with French tax laws and enable automated processing, businesses must send and receive invoices in EN 16931-compliant formats.
In France, three main core standards apply (Socle Minimal): hybrid PDFs (Factur-X), pure XML (UBL 2.1), and UN/CEFACT CII, combined with a mandatory e-reporting obligation for B2C and cross-border trade.
Discover how PDPs (Plateformes Agréées) work, compare French e-invoicing standards, and see how Banqup can help you keep your business compliant.
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What is a Plateforme Agréée (PA / PDP)?
In France, electronic invoices are not sent directly via a simple email or uploaded to a single central tax portal. Instead, the French tax administration (DGFiP) relies on certified private gateways known as Plateformes Agréées (PA), formerly referred to as Plateforme de Dématérialisation Partenaire (PDP).
A Plateforme Agréée (PA) is an officially accredited service provider that connects your business directly to your trading partners and the tax authority. It converts your invoice data into compliant structured formats, handles real-time status updates, and automatically reports the required tax data to the central public portal (PPF - Portail Public de Facturation).
How the French e-invoicing ecosystem works (the "Y-Schema")
Central directory (PPF)
The central public portal (Portail Public de Facturation) acts as a master registry to route invoices between platforms.
Automated tax reporting (bottom of the Y)
Accredited platforms automatically report the required summary invoice and payment data directly to the tax authority (DGFiP) via the PPF.
Compatible solutions (SC)
Billing software or ERPs that connect to an accredited PA to generate or receive compliant invoices.
E-invoicing vs. e-reporting: what is the dual obligation?
Unlike systems in other European countries, the French mandate introduces two distinct obligations to give the tax authority complete visibility over VAT-relevant economic activity:
Obligation | Scope | What needs to be submitted? |
B2B E-invoicing | Domestic B2B transactions between French companies | Full structured e-invoice (via PA) with mandatory lifecycle statuses |
E-reporting | B2C sales taxable in France & Cross-border transactions (Exports/Imports) | Summary transaction & payment data transmitted electronically to the DGFiP |
Interested in comparing other international mandates?
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Who is affected and what are the official deadlines?
Following the Finance Act 2026 (Loi de Finances pour 2026), the French government has reconfirmed the phased implementation timeline for both e-invoicing and e-reporting:
September 1, 2026 (Mandatory receipt for ALL & issuance for large/mid-sized):
All businesses in France must be capable of receiving electronic invoices via an accredited PA.
Large and intermediate enterprises must begin issuing e-invoices and submitting e-reporting.
September 1, 2027 (mandatory issuance for SMEs & micro-businesses):
All small, medium, and micro-enterprises (SMEs) must begin issuing structured e-invoices and completing e-reporting.
Non-established taxpayers in France must also comply with e-reporting requirements by this date.
Want to know more about the official legislative updates or learn about timeline adjustments?
What are the key benefits for your business?
Complying with France's mandate is more than a legal requirement, it modernises your daily business operations.
Shorter payment cycles
Automated computer-to-computer data exchange drastically cuts invoice approval times and speeds up payments.
Simplified tax declarations
Automated e-reporting lays the groundwork for pre-filled, automated VAT returns (ViDA alignment).
Zero fraud & error reduction
Strict SIREN/SIRET data validation against the central directory eliminates fake invoices, typos, and manual double-entry.
Seamless cross-border trade
Support for Peppol-compatible UBL formats ensures international sales and purchases remain smooth and automated.
Key French e-invoicing terminology explained
Navigating the French reform involves specific terms. Here is your quick reference guide:
Term | What it means |
DGFiP | Direction Générale des Finances Publiques—the French tax authority overseeing compliance. |
PA (formerly PDP) | Plateforme Agréée, an officially accredited private platform certified to validate and route e-invoices. |
PPF | Portail Public de Facturation, the central directory (Annuaire) and government tax data hub. |
Factur-X | The popular French hybrid format combining a human-readable PDF with embedded machine-readable XML. |
SIREN / SIRET | Official 9-digit (company) and 14-digit (establishment) French business identifiers used for invoice routing. |
Invoice Lifecycles | Mandatory status tracking required by law: Dépôt (Submitted), Rejet/Refus (Rejected), and Encaissée (Payment Received). |
Read our
‘E-invoicing dictionary: What do UBL, Access Point, and BIS 3.0 mean?’
to deepdive into the terms.
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PDP with jefacture.com
How jefacture.com keeps you 100% compliant (without the effort)
Connecting to the French e-invoicing ecosystem requires strict technical compliance and format validation. In partnership with ECMA, Banqup Group operates through jefacture.com, a fully certified, accredited platform (PA) designed to handle the heavy lifting for you.
Official PA certification (jefacture.com): Fully accredited to interface directly with the central directory (PPF), exchange B2B invoices, and report transaction data automatically to the DGFiP.
Smart format conversion: Create invoices as you normally do. Banqup automatically converts them into compliant Factur-X, UBL, or CII formats.
Automated master data & SIREN/SIRET checks: Automatically validates your French customers against the central directory (Annuaire) to prevent immediate invoice rejections.
Integrated B2C & cross-border e-reporting: Seamlessly captures and transmits required summary and payment data for B2C sales and international transactions.
Full lifecycle & status tracking: Tracks mandatory invoice statuses (Dépôt, Refus, Encaissée) in real time, feeding clean data directly into your accounting workflows.
Compliant digital archiving: Securely stores structured invoices and status records in accordance with French tax retention guidelines (FD Z42-029).
PDP insights
Looking for a deep dive into French and European e-invoicing regulations? Explore our detailed articles.
France approves Finance Act 2026
Detailed breakdown of the approved LF 2026, PA terminology, penalty regimes, and timeline deferrals.
France’s new e-invoicing and e-reporting framework
An in-depth look at the Y-Schema, Socle Minimal formats, mandatory invoice statuses, and master data requirements.
Hear from our experts on France, Spain and Poland’s B2B mandates
Round-table insights on administrative cost reduction, ViDA alignment, and VAT gap reduction in France.
France’s B2B electronic invoicing dates announced
How the voluntary pilot phase and phased timelines impact French businesses and chartered accountants.
E-invoicing dictionary
Plain-language translations of technical e-invoicing concepts.
E-invoicing reform in Europe
How EU Directive revisions and ViDA drive digital reporting across Member States.
Ready to get started and simplify French e-invoicing with jefacture.com?
Getting ready for France's e-invoicing and e-reporting mandate is easy with the right partner. Turn regulatory compliance into an administrative advantage and manage all your French e-invoices effortlessly.