Mandatory electronic invoicing for French businesses.
The French government announced that electronic invoicing would become mandatory for all domestic business transactions to help combat tax evasion by transmitting data to the tax authorities.
What is the French e-invoicing mandate?
By September 2026, all tax-paying businesses in France will no longer be able to send invoices directly to their customers.
To comply with the government's new e-invoicing regulations, business can interact directly with the government portal PPF (Portail Public de Facturation) or utilize a third-party platform called Plateformes de Dématérialisation Partenaires (PDP) accredited by the General Directorate of Public Finances (DGFiP). All companies need to understand these new financial regulations and prepare for compliance to avoid financial penalties.
Who could be involved in the new e-invoicing process?
Portail Public de Facturation (PPF)
is used for the obligatory transmission of invoice data to the tax authorities. The PPF manages data relating to electronic invoices and electronic declarations (e-reporting) including the submission of invoices, invoice entry to the portal, invoices to recipients and invoice conversion into one of the three formats (CII, UBL or Factur-X.)
Plateformes de Dématérialisation Partenaires (PDP)
transforms, validates, and sends invoices to the French tax authorities, as well as the invoicing data necessary for e-reporting to the PPF (Portail Public de Facturation). PDPs are the only ones who can exchange invoices directly without going through the PPF.
Dematerialisation Operators (OD)
will convert the government-approved standardized e-invoice from the PPF or PDP into a readable image giving companies the opportunity to correct the data without manual adjustments in the ERP system. An OD also facilitates automated three-way matching for data validation against Purchase Orders and receivables along with automatic coding, approval workflow, and invoice payment.
How Medius helps businesses be compliant with the French e-invoicing mandate.
Medius provides global e-invoicing which ensures that customers using Medius are compliant with the upcoming French mandate. How?
Invoices are collected via the PDP from the PPF or directly enter the OD where invoice data is verified, matched against Purchase Orders (POs) and receivables, sent for approval, posted in the ERP, and paid. The status messages, containing the status of the invoice, are communicated back to the PPF, providing an end-to-end compliant process.
Medius invoice process flow for France
“I was afraid receiving e-invoices would be complicated, but this will allow us to be more automated without much work at all.”
Renate Mortier
AP Manager, TVH Parts Holding
Existing invoice automation not good enough.
Finance teams trade paper for e-invoices and yet 49% of finance teams reported no change in straight through invoice processing.
FAQ
Only structured formats will be considered as valid electronic invoices for tax purposes under the reform. This means that paper invoices and PDF invoices will no longer be valid. The three formats initially allowed are UBL 2.1, UN/CEFACT CII, and Factur-X.
The invoice enters the system in the verification step. Instead of a large string of data, Medius converts this date so you will see an invoice image and still retain the ability to correct the data, ensuring you always have the correct data without the need for manual adjustments in your ERP system.
Unlike PDPs, which are government-certified service providers, Dematerialization Operators (ODs) are not certified by the government. The ODs connect directly with the public invoicing portal (PPF) or other PDP platforms to receive e-invoices and manage the statuses messages.
Yes, Medius has the solution in place and is currently working with customers to prepare for the pilot phase in 2025.