Mandatory electronic invoicing for French businesses.
Under the 2024 Finance Act, the French government is extending the obligation of electronic invoicing to all B2B transactions conducted between companies established in France and subject to VAT.
How does the French
e-invoicing mandate impact businesses?
Beginning September 1, 2026, the electronic invoicing obligation, also known as e-invoicing, will include purchasing and sales operations of goods and/or services between companies established in France and subject to VAT. This specifically covers domestic B2B operations as they pertain to the national territory.
In addition to e-invoicing, the reform includes an "e-reporting" component, which involves transmitting information to tax authorities for operations not covered by electronic invoicing, such as B2C transactions or transactions with foreign operators.
The implementation of this reform, whether for e-invoicing or e-reporting, will occur between 2026 and 2027.
Key dates for e-invoicing in France
September 1, 2026
For large enterprises and intermediate-sized enterprises (ETI).
September 1, 2027
For small and medium-sized enterprises (PME), as well as micro-enterprises.
Starting from September 1, 2026, all companies must be capable of receiving electronic invoices.
Who are the main stakeholders in the B2B e-Invoicing process?
To issue or receive electronic invoices and share e-reporting transaction data, companies must utilize the Public Invoicing Portal (PPF) or rely on an accredited Partner Dematerialization Platform (PDP) approved by the Directorate General of Public Finance (DGFiP).
Public Invoicing Portal (PPF)
The PPF is a free online portal providing essential functionalities for transmitting invoice data to tax authorities. It facilitates invoice submission, data entry, invoice sending, and conversion into one of three electronic formats (CII, UBL, or Factur-X). The platform also supports payment statuses and allows for business directory consultation. The PPF serves as the foundation for e-reporting data transmission and is particularly suitable for businesses with low invoice volumes.
Partner Dematerialization Platforms (PDP)
PDPs convert, validate, and submit invoices and e-reporting data to tax authorities via the PPF. They are registered by tax authorities and are the only platforms authorized to interact with the PPF on the full regulation scope . PDPs enable compliance with regulations on both e-invoicing and e-reporting without involving direct communication with the PPF making them particularly relevant for enterprises managing high volumes of invoices.
Dematerialization Operators (OD)
ODs are private platforms or service providers managing incoming (suppliers) and/or outgoing (customers) invoice flows for their clients. They can connect directly to the PPF to transmit e-invoicing and e-reporting data.
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
Why choose Medius to help you with
mandatory e-invoicing in France?
Medius simplifies supplier accounting management throughout the procure-to-pay (P2P) process and for electronic invoicing. Medius' SaaS platform effectively handles data capture, processing, and invoice payment tasks. Notable features include:
Medius Capture has been refining its AI and Machine Leaning algorithms to deliver 99.7% touchless capture rate ensuring high-quality extractions
Line-by-line reconciliation for multi-line orders and invoices
Plug and play ERP integration via connectors for Microsoft, SAP, Oracle, Infor, Iptor, Sage, and APIs for other applications to accelerate deployments
Proactive fraud risk identification to maintain expenditure control
Automated, personalized supplier communication for seamless supplier request handling without human intervention
Secure invoice payments for domestic and international suppliers via a single channel
Real-time analysis of current and future expense statuses and process performance via easy-to-use visualizations, dashboards, alerts, and reports
Management of professional expense types with a dedicated module
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
Medius is preparing to submit its application to the Direction Générale des Finances Publiques (DGFIP) to become a PDP candidate. In parallel, Medius is working on the solution to enter the pilot phase with its customers as soon as possible.
Under the reform, only invoices issued in structured formats will be considered by the tax authorities as valid electronic invoices. The three authorized formats are UBL, CII, or Factur-X.
PDF and paper invoices will not be accepted by the tax authorities, but Medius will offer its customers the option of converting them into the standardized formats.
Unlike PDPs, which are government-certified service providers, Dematerialization Operators (DOs) are not accredited by the government. DOs connect directly to the Public Billing Portal (PPF) or other PDP platforms to exchange electronic invoices and manage status notifications.
The electronic invoice enters the system at the verification stage. Instead of a long series of data, Medius converts the information so that you can have a picture of the invoice, while retaining the option of correcting the data, so that you always have the correct information without having to make manual adjustments in your ERP.
