France completes e-invoicing rules ahead of September 2026 rollout
France has published final regulations for mandatory e-invoicing starting September 2026, replacing its public portal with approved platforms, stricter accreditation rules, and new interoperability and reporting requirements.
France has completed its legal framework for mandatory electronic invoicing, effective from 29 July 2026. Decree No. 2026-677 and the Order of 27 July 2026 replace the Portail Public de Facturation with a platform-based system managed by approved platforms (plateformes agréées) and a central directory. The rules introduce stricter accreditation, ongoing compliance, interoperability, and reporting obligations.
France has published the final regulations for mandatory e-invoicing ahead of its September 2026 implementation. Decree No. 2026-677 and the Order of 27 July 2026, effective from 29 July 2026, complete the legal framework first introduced in the 2026 Finance Law and incorporate transitional measures announced in September 2025.
Platform-based system replaces public portal
The new rules formally replace the Portail Public de Facturation (PPF) with a fully platform-based model. Approved platforms (plateformes agréées) will manage invoice exchanges, while a central directory (annuaire central) maintains taxpayer routing information. A dedicated administrative solution will handle invoice routing, data collection, directory management and dispute resolution.
Stricter accreditation and compliance
Approved platforms must now obtain and maintain ISO/IEC 27001 certification issued by an accreditation body recognised under Regulation (EC) No 765/2008 and recognised by the IAF or GAC. Operators must also undergo regular surveillance audits after registration and renewal.
Newly registered platforms must submit a surveillance audit report by the end of the second year after registration. Renewed registrations require audit reports during both the first and second years following renewal. If an audit identifies non-compliance, operators must provide a corrective action plan and resolve deficiencies within three months.
Platforms must notify the tax administration without delay of any significant changes to their registration information. Technical standards AFNOR XP Z12-012, XP Z12-013 and XP Z12-014 become mandatory legal requirements rather than technical guidance.
Interoperability and platform switching
Approved platforms must demonstrate their ability to exchange invoice data with:
- The annuaire central
- The administration’s dedicated solution
- The mutualised solution established under public procurement rules
- At least one other approved platform through a bilateral agreement or network exchange protocol
Technical testing reports must confirm interoperability for invoice issuance, receipt and transmission before platforms can operate.
The decree establishes a statutory Accord Formel governing taxpayer mobility between approved platforms. A platform may update a taxpayer’s routing information only after obtaining an express, signed and dated formal agreement. Approved platforms must retain the agreement for three years after it ceases to apply and provide it to the tax administration upon request.
Outgoing platforms must continue transmitting data for one year after a client leaves and provide necessary continuity information within five business days of a request.
Reporting obligations
Approved platforms must report electronically at specified frequencies. Where taxpayers have no reportable transactions during a reporting period, no submission is required. Otherwise, reporting is generally required monthly for taxpayers under specified standard tax regimes and every two calendar months for other regimes. Reporting obligations are assessed separately for each approved platform selected by the taxpayer.
Existing registration applications and renewals are subject to transitional arrangements. Platforms seeking renewal must submit applications at least five months before their registration expires, together with updated audit documentation and disclosure requirements.