E-Invoicing in France: Changes, Deadlines, and What Businesses Must Do Now
The clock is ticking for businesses in France. The country has stayed firmly on track toward mandatory e-invoicing and e-reporting, with each phase of the rollout moving forward as planned. Any hope of a delay was recently shut down—the French National Assembly rejected a proposed amendment on April 11, 2025, that would have pushed the deadlines back.
That vote sent a clear message: the government is committed to executing the original timeline, no exceptions. For companies, that means the window to prepare is rapidly closing.
Here's what’s happening, what’s changing, and what your business needs to do now.
E-Invoicing in France: Timeline and Changes
France is deep into the transformation of its invoicing ecosystem. As of now, 87 Partner Dematerialization Platforms (PDPs) have secured registration—a crucial foundation for the upcoming stages of implementation. Yet, despite the progress, the nation faces clear infrastructure and readiness gaps, particularly in systems integration, testing environments, and business adaptation.
Roadmap & Main Phases
1. February 2025 – Testing Phase and Directory Pilot
The French government launched a pilot Directory testing phase with selected PDPs. This will validate the operational capability of the centralized directory, which forms the backbone of communication across platforms. There are 4 waves of joining as the directory gradually opens. Comarch joined the second wave in March 2025.
2. October 2025 – Interoperability Testing
This critical stage ensures real-world compatibility between platforms. Businesses and PDPs collaborate to verify cross-platform invoice exchange, laying the groundwork for seamless communication. The outcomes will directly inform system maturity and go-live feasibility.
3. February 2026 – Full Functionality Testing
A national sandbox simulates actual invoice traffic. Here, end-to-end processes are stress-tested to confirm technical robustness, message consistency, and transaction traceability—requirements vital for a full-scale launch.
4. September 2026 – First Phase Launch
Large and medium-sized enterprises must be ready to receive e-invoices. The regulation sets September 2026 as the go-live milestone, with flexibility to extend compliance until December 2026 upon request.
5. September 2027 – Second Wave Launch
Smaller businesses enter the ecosystem. Like their larger counterparts, they may benefit from a three-month grace period, pushing final onboarding to December 2027.
With each phase tightly bound to strict governmental deadlines, the time to act is now. Businesses must not only monitor PDP certification status but also actively engage with providers to begin their digital transition.
Role of PDPs and Establishment of the French Peppol Authority
A landmark announcement came on December 13, 2024, when France formally introduced its Peppol Authority. It shows France’s commitment to standardized, EU-aligned invoicing protocols, specifically through the Peppol network. The Authority now oversees governance, compliance, and integration, ensuring all systems meet stringent cross-border interoperability standards.
The Peppol network acts as the digital bridge for e-invoice exchange across national borders. It’s responsible for:
- Secure, certified document flow between trading partners.
- PDP accreditation and protocol enforcement.
- Interoperability across all EU member states under one unified infrastructure.
Businesses selecting a PDP should ensure that Peppol compatibility is part of the package, like with Comarch e-Invoicing.
E-Invoicing Model Changes
In October 2024, France’s DGFiP (Direction Générale des Finances Publiques) announced that the PPF (Portail Public de Facturation) would no longer serve as a free exchange portal. Instead, the PPF will pivot toward a directory and oversight role, managing the centralized registry of companies and PDPs.
This announcement triggered a full shift to the 5-corner model, wherein:
- Businesses no longer submit invoices directly to the PPF.
- Instead, they must select and contract with a certified PDP, which becomes responsible for all data exchange with trading partners and the state.
This model aims to decentralize and boost market-driven innovation, pushing PDPs to offer competitive, tailored services while maintaining high compliance.
3 Action Steps for You
1. Select a Comarch as Your PDP
Do not delay in vetting PDP provider. Businesses must evaluate provider based on:
- Compliance certifications
- Interoperability readiness
- Service scope and scalability
- Track record with B2B integrations
2. Test Interoperability
Engaging in the October 2025 interoperability test phase is essential. It allows businesses to pre-empt issues, refine integration, and establish trust in their e-invoicing pipeline ahead of mandatory milestones.
3. Ensure Certification
Make sure that your PDP achieves full certification by Q2 2026. Missing this deadline could lead to business disruption, non-compliance penalties, and reputational risks.
Implications for French Businesses
Urgency
With multiple test phases scheduled well before enforcement, time is no longer a luxury. Businesses must align their technical and operational roadmaps with the national calendar now.
Technological Readiness
This transition is not plug-and-play—it requires careful implementation and stakeholder training.
Prepare for:
- Internal system upgrades
- ERP/CRM connectivity testing
- Security and data compliance checks
Compliance Shift
The biggest change? Invoicing responsibilities shift from the public sector to certified private actors. Businesses can no longer rely on public infrastructure for free services—they must budget for third-party solutions.
Administrative Modernization
The e-invoicing rollout is not an isolated reform—it’s part of France’s broader move toward e-administration, operational efficiency, and paperless governance. It sets the stage for better analytics, automation, and fiscal intelligence.
Alignment with EU Initiatives
This strategy tightly aligns with the EU’s ViDA (VAT in the Digital Age) proposal, creating a harmonized, resilient invoicing ecosystem across the single market. Cross-border compliance becomes smoother, reducing administrative burdens and fostering EU-wide transparency.
Key Takeaways for Businesses Operating in France
Mandatory e-invoicing is now France’s immediate reality. With firm government backing and a tightly defined roadmap, businesses can’t afford to wait. Every step your business takes forward reduces the risk of disruption later. And a process that requires this level of attention, planning, and trusted support should never be rushed under pressure
Luckily, Comarch is here to help. As a PDP connected to Chorus Pro for B2G exchanges and a participant in France’s FNFE legislative workshops, our platform guarantees up-to-date compliance with local and international requirements. Comarch e-Invoicing is certified and fully operational in over 60 countries, supporting businesses with seamless, scalable, and regulation-ready solutions.
Don't leave compliance to chance. Contact our experts today to find out how Comarch can support your business in France or anywhere else e-invoicing is going.
