Electronic Invoicing in France (2026–2027): PPF, PA, Directory, Minimum Core Requirements and Timeline

France is implementing one of Europe’s most ambitious electronic invoicing and tax reporting reforms.

From 2026, companies operating in France will be required to comply with new electronic invoicing (e-Invoicing) and e-Reporting obligations. These requirements involve exchanging structured invoices, managing invoice lifecycle statuses and transmitting data through accredited platforms.

In this video, we provide a detailed explanation of the French electronic invoicing model, including:

• What is the French Y-model?
• The role of the PPF (Public Invoicing Portal)
• The role of PAs (Accredited Platforms)
• How the Directory works
• Invoice routing and interoperability between platforms
• Factur-X, UBL 2.1 and CII formats
• Minimum Core Requirements
• Invoice lifecycle obligations
• e-Reporting obligations
• The electronic invoicing rollout timeline in France for 2026 and 2027
• How multinational companies can prepare

Whether you work in Finance, Tax, Compliance, Digital Transformation, Shared Services or IT, understanding the French electronic invoicing reform is essential to ensure compliance and reduce implementation risks.

Discover how the French model works and the steps your organisation must take to be ready ahead of the upcoming regulatory deadlines.

Learn more about international electronic invoicing and tax compliance solutions