The French government has announced significant changes to its mandatory electronic invoicing model between companies. The scheduled start dates remain the same, but with significant modifications in the structure and invoicing tools.
Key dates for electronic invoicing obligation
The plan follows a staggered calendar, allowing for a transition adapted to the size of the companies:
- September 1, 2026:
- Obligation for all companies to receive electronic invoices.
- Obligation for large and medium-sized companies to issue electronic invoices.
- September 1, 2027:
- Obligation for small and medium-sized enterprises (SMEs) and micro-enterprises to issue electronic invoices.
Changes in the use of the PPF and the directory
The main new feature announced is the redefinition of the role of the Plateforme Publique de Facturation (public invoicing platform, PPF). Initially conceived as a universal platform for issuing, receiving, and managing electronic invoices, the PPF will now focus exclusively on managing the central directory that identifies companies.
Thus, the central directory will now be the core of the system, responsible for:
- Receiving tax information directly.
- Centralizing correspondence between the Plateforme de Dématérialisation Partenaire (dematerialization service providers, PDP) of the issuer and the receiver when necessary.
- Storing information to ensure the system’s interoperability and traceability.
Strengthening the role of the PDP
With this redefinition, the PDPs take on a leading role. From 2026, companies will only be able to issue, send, and receive electronic invoices through an authorized PDP. Direct issuance and transmission through the PPF will no longer be available.
This change reinforces the need for companies to:
- Carefully select their PDP to ensure proper integration with the new system.
- Ensure that their processes are aligned with the new obligations to avoid interruptions in their operations.
What does this change mean for companies?
The redesign of the PPF and the emphasis on the directory and PDPs highlight the importance of adapting to a more centralized and automated system. Companies will need to update their invoicing processes and tools to ensure regulatory compliance and a smooth transition to the obligation.
At Voxel, we accompany organizations on their journey towards digitization and compliance with tax regulations. With solutions adapted to new requirements, we help you integrate the changes in the French electronic invoicing system efficiently and securely.
Contact us to discover how our experience and technology can simplify your transition to this new model.
