The French e-invoicing mandate: What does it mean for your clients as a Belgian accountant?

Does the French e-invoicing mandate have a direct impact on Belgian companies?

No. Belgian companies do not fall under the French e-invoicing mandate. There is no legal obligation to choose a Plateforme Agréée, to send e-invoices, or to submit e-reporting to the French tax authorities. This is French legislation, applicable exclusively to businesses registered for VAT in France.

The conclusion is clear: As Belgian entrepreneurs, your clients will experience no direct impact from the French mandate, regardless of whether they supply French customers or purchase from French suppliers. If your client has a French entity or a French VAT number, they must of course comply with the French e-invoicing mandate and its requirements.

What does the French e-invoicing mandate involve?

• Mandatory e-invoicing for all domestic B2B transactions between French companies, following a phased timeline.

• Mandatory e-reporting  For transactions with foreign (e.g., Belgian) companies or foreign (e.g., Belgian) B2C customers, the French company must report the data digitally to the authorities. The responsibility for this reporting lies entirely with the French enterprise. 

• French companies exchange invoices via private platforms accredited by the government: the Plateformes Agréées (PA).

• Peppol Connectivity: French PAs are linked to the Peppol network. This means Belgian entrepreneurs can already send e-invoices to French entities via Peppol, streamlining the process.

• The central registry, PPF (Portail Public de Facturation), acts as the fiscal data hub for the DGFiP (French Tax Authority).

The Phased Timeline in France

• September 1, 2026: All companies must be able to receive electronic invoices; large and medium-sized enterprises must begin sending them.

• September 1, 2027: SMEs and micro-enterprises must begin sending electronic invoices.

Situation 1: Your client sells to a French company

• Sending a PDF invoice to a French customer remains 100% legal and compliant. This is perfectly possible via Banqup/Billtobox.

• The Peppol Advantage: Since French enterprises will also be registered on Peppol, Banqup allows you to send compliant e-invoices to your French clients through the Peppol network. This is the easiest way to ensure they receive your invoice in their preferred format.

• Belgian companies are not required to connect to a Plateforme Agréée or perform e-reporting.

• The administrative burden of e-reporting lies entirely with the French customer: they must report the received invoice to the DGFiP themselves.

• French customers may request structured invoices (Factur-X or UBL) to ease this manual burden, but this is a commercial request, not a legal obligation. The obligation and the associated administrative burden lie with the French customer, not the Belgian supplier.

Situation 2: Your client purchases from a French company

• Receiving is easy: As a Banqup user, you are automatically reachable on Peppol. This means French suppliers using a platform like jefacture.com can easily send your invoice directly to your Banqup account via the Peppol network.

• The French supplier is required to report their invoices via a Plateforme Agréée, but they can still send a PDF via email to their Belgian customer, provided the supplier uses a platform with a hybrid solution (for example: jefacture.com).

• Belgian companies are not required to receive Factur-X.

• Some French suppliers who do not use a hybrid platform may pressure their Belgian customers to be able to receive Factur-X. However, this is not mandatory; your client is not required to take any action.

• Is your client experiencing pressure from a French supplier? They can suggest the supplier use jefacture.com, the solution from Banqup’s partner ECMA for the French market, which offers a hybrid approach and can therefore send a PDF invoice via email.

Structured Formats

The French mandate has no direct impact on Belgian entrepreneurs. Sending PDFs to French customers remains simple via Banqup/Billtobox. Receiving PDFs from French suppliers also remains possible, provided the French party uses a platform with a hybrid solution.

The key message for your clients: Do not let French partners pressure you into using structured formats. This is not an obligation. If your client experiences pressure from a French supplier not using a hybrid platform, suggest jefacture.com, which can send invoices in both structured and PDF formats.