Mandatory B2B E-invoicing in France [2025 Requirements]

Introduction to e-Invoicing in France

France is launching a major reform to modernize its invoicing system. This mandate will replace traditional paper and PDF invoices with a mandatory digital process for all companies subject to French VAT.

The primary goals of the French government (DGFIP) are to:

Combat VAT fraud and improve tax compliance.
Reduce administrative burdens for businesses.
Gain real-time insight into the national economy.

This reform introduces new obligations for e-invoicing and e-reporting, which function under a specific new transmission model.

Introduction to e-Invoicing in France

How e-Invoicing in France Works: The Y-Model

E-invoicing (Domestic B2B)

This is the obligation to issue and receive structured electronic invoices for all domestic B2B transactions.

It applies only to transactions between two French-based companies.
Simple PDF invoices sent via email will no longer be compliant.

E-reporting (B2C & International)

This is the obligation to digitally report data from transactions that are not covered by e-invoicing.

This includes B2C transactions (sales to individuals).
It also applies to all international B2B transactions (sales and purchases).

The "Y-Model" (PPF & Plateforme Agréée (Certified Platform))

This is the mandatory data transmission framework. Companies can no longer send invoices directly to each other. All e-invoices and e-reports must be exchanged through a certified platform.

PPF (Portail Public de Facturation): The free public portal.
Plateforme Agréée (Certified Platform): A certified private platform, like Comarch, which provides value-added services (e.g., format conversion, ERP integration, and automated validation) to simplify compliance.

E-Invoicing and E-Reporting Processes

B2B E-Invoicing Process Description

Issuance: The supplier creates an invoice in their ERP, which is sent to their chosen certified platform, like Comarch.
Transmission & Validation: The supplier's Plateforme Agréée (Certified Platform) validates the invoice, converts it to a compliant format (e.g., Factur-X), and sends it to the central public portal (PPF).
Reporting & Routing: The PPF automatically extracts and transmits the required tax data to the French tax authority. It then routes the compliant invoice to the buyer's platform.
Reception: The buyer's platform (either a Plateforme Agréée (Certified Platform) or the PPF) receives the invoice and delivers it to the buyer for processing, often directly into their AP system.

E-Reporting Process Description

For B2C and international transactions, the process is not an invoice exchange but a periodic data report to the authorities.

Data Extraction: Your company aggregates all required data from your B2C (e.g., end-of-day sales) and international B2B transactions.
Report Generation: Your platform (Plateforme Agréée (Certified Platform) or PPF) compiles this data into a single, structured e-report.
Submission: The platform transmits this e-report directly to the tax authority according to the mandated schedule (e.g., daily, weekly, or monthly).

Comarch: Your Registered Partner for French
E-Invoicing

Comarch SA and Comarch SAS France are officially "registered under reserve" by the French tax authority. This official status confirms Comarch is a trusted candidate, validated by the government to be in the final testing phase and fully prepared to operate as a certified platform for the 2026 mandate.

Make Your Choice: Registered Partner vs. Public Portal

While the public portal (PPF) is a free option, it only provides the most basic functionalities. A registered platform like Comarch is a strategic partner that manages compliance for you.

Our end-to-end solution handles the full scope of your business needs:

Seamless ERP Integration: Connects directly to your existing IT landscape (SAP, Oracle, etc.), avoiding costly, custom development.
Any-to-Any Format Conversion: We accept your data in its native format and automatically convert it to the required French standards (Factur-X, UBL, CII) and vice-versa.
Automated Validation: Our platform automatically validates and enriches invoice data before submission, drastically reducing the error and rejection rates common with manual processing.
Global Compliance Hub: For multinational companies, our platform manages all e-invoicing mandates in over 60 countries from a single, unified solution.
Full Process Automation: We automate your entire Order-to-Cash (O2C) and Purchase-to-Pay (P2P) workflows, not just the invoice submission.

Let’s Discuss Your Strategy

Registered Partner for French E-Invoicing

Why Choose Comarch for French E-invoicing?

1. Guaranteed, Future-Proof Compliance

As a registered partner, our solution is continuously updated to ensure you are always compliant with DGFIP requirements. For multinational companies, our platform is a global compliance hub, managing e-invoicing and tax regulations in over 60 countries from a single interface.

2. Seamless Integration with Your Existing Systems

Our solution is ERP-agnostic. We connect directly to your existing systems (SAP, Oracle, etc.), minimizing the burden on your IT teams. Comarch handles all complex data mapping and format conversions (Factur-X, UBL, or CII) so you don't have to redevelop your core applications.

3. Full Process Automation

Our platform automates your entire Order-to-Cash and Purchase-to-Pay workflows, not just the invoice submission. This reduces manual errors, accelerates processing, and improves cash flow by getting invoices approved and paid faster.

4. Unmatched Security and Data Sovereignty

As a European company, we prioritize your data's security. Your sensitive financial data is processed in Comarch's own secure, certified data centers in Europe, we are not reliant on third-party hyperscalers. This ensures maximum data sovereignty and full adherence to strict ISO 27001 and TISAX standards.

FAQ

1. When does the e-invoicing mandate in France start?
The mandate is being phased in. While B2G e-invoicing (via Chorus Pro) is already mandatory, the B2B mandate begins on September 1, 2026.
- From September 1, 2026: All companies must be able to receive e-invoices. Large and medium-sized companies must also issue them.
- From September 1, 2027: The obligation to issue e-invoices extends to all small and medium-sized enterprises.
2. What is the difference between the PPF (Chorus Pro) and a Plateforme Agréée (Certified Platform)?
PPF (Portail Public de Facturation) is the free, public portal that expands on the existing Chorus Pro B2G platform. It handles the basic, mandatory exchange of e-invoices and e-reports.
Plateforme Agréée (Certified Platform) is an officially registered private platform, like Comarch. A Plateforme Agréée (Certified Platform) acts as a strategic partner, offering essential value-added services the PPF does not, such as direct ERP integration, automatic format conversion, data validation, and full workflow automation.
3. What are the accepted e-invoice formats?
The mandate requires all B2B e-invoices to be in a structured format. The three accepted standards are Factur-X (a hybrid format), UBL, and CII. A simple PDF will no longer be compliant.
4. What are the electronic archiving requirements?
All e-invoices must be stored in a secure and compliant electronic archive for a minimum of 10 years, guaranteeing their integrity and authenticity for the entire period.
5. How should I choose an e-invoicing provider?
Your provider must be officially registered as a Plateforme Agréée (Certified Platform) candidate by the DGFIP, as this confirms they are a trusted, state-vetted partner. You should also look for a provider with deep global experience in e-invoicing, proven integration capabilities with your ERP system, and a commitment to data security.

Achieve Global e-Invoicing Compliance with Comarch

Make sure your business meets international standards with the Comarch e-Invoicing platform, trusted in more than 60 countries. Enjoy hassle-free integration and continuous compliance updates.

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Mandatory B2B E-invoicing in France

Introduction to e-Invoicing in France