The 1 September 2026 deadline is less than two months away. Every French VAT-registered company must be technically capable of receiving electronic invoices by then. For large enterprises and mid-market companies (ETI: 250–4,999 employees), the obligation to send e-invoices kicks in on the same date. Where does the rollout actually stand? Here is a factual status report as of 1 July 2026, based on publicly available official data.
Timeline: Successive Delays and the Consolidated Schedule
What Was Originally Planned
France’s e-invoicing reform has a long history of postponements. The mandate was initially set to apply to large enterprises from July 2024, to ETI from January 2025, and to SMEs from January 2026. Each delay was justified by technical reasons: candidate platforms not yet ready, interoperability tests incomplete, immature standards.
The Schedule in Force as of 1 July 2026
The current calendar, confirmed by economie.gouv.fr and impots.gouv.fr, is as follows:
- 1 September 2026: obligation to receive e-invoices for all VAT-registered companies, regardless of size
- 1 September 2026: obligation to send e-invoices and submit e-reporting data for large enterprises and ETI
- 1 September 2027: obligation to send e-invoices and submit e-reporting data for SMEs and micro-enterprises, including sole traders
A point frequently overlooked: even an SME that only needs to emit e-invoices from September 2027 must be technically ready to receive them from September 2026. The classic planning mistake is treating both obligations as equivalent and deferring all preparation to 2027.
A voluntary pilot period ran from February to August 2026, allowing approved platforms and willing companies to test real-world flows before the deadline.
The Approved Platform Ecosystem as of 1 July 2026: Who Is Ready?
A Terminology Note
Since July 2025, the official French terminology has changed. “Plateformes de Dématérialisation Partenaires” (PDP — Partner Dematerialisation Platforms) are now called “Plateformes Agréées” (PA — Approved Platforms). The regulatory obligations and framework remain identical — only the label changed. If your contracts or internal documents still reference “PDP”, it is the same reality under a new name.
137 Platforms with Full Approval
As of 15 June 2026, according to Docaposte, France’s tax authority (DGFiP) has issued:
- 137 definitive approvals: these platforms have passed all required technical and regulatory tests. They are fully operational for e-invoice exchange.
- 14 provisional approvals: the administrative file is validated, but interoperability tests are still underway.
Among the fully approved platforms: SERES (Docaposte subsidiary), Sage, SAP, Cegid, Odoo, Generix Group and Esker. Supply-side diversity is real — the risk of single-vendor dependency is limited.
Full-Service PA vs. Partial PA: How to Tell the Difference
Not all approved platforms offer the same functional scope. Some cover emission, reception, archiving, and e-reporting transmission in a single interface. Others are specialised on one flow or one sector. Before signing, verify that your chosen platform covers your two priority flows: emission (for companies in scope from 2026) and reception (mandatory for everyone, no exceptions).
The Public Invoicing Portal (PPF): Exact Role and Limits
The PPF (Public Invoicing Portal — formerly known for B2G invoicing under the Chorus Pro brand) plays a different role from that of private Approved Platforms. In the B2B reform it fulfils two functions:
- National directory: the PPF hosts the centralised directory that allows each Approved Platform to identify which PA to route an invoice to for a given recipient. The directory is the backbone of interoperability.
- Tax data hub: Approved Platforms relay the data required for VAT control to the PPF.
The PPF is not the primary gateway for private B2B exchanges. For an SME invoicing other private companies, the chosen PA is the operational point of contact. The PPF operates in the background.
The Recipients Directory: Deployment Status
The directory was opened on 27 June 2025. By 16 January 2026, according to an official Ministry of Economy press release, more than 500,000 companies had already registered a reception address through their PA.
This figure is significant but far from complete: France has approximately 10 million VAT-registered economic actors. 500,000 registered companies represents 5% of the target. Directory density directly determines the system’s ability to function: to send an e-invoice, the sender must find the recipient’s PA in the directory. If the recipient is not listed, the flow cannot be routed normally.
Identified Technical Blockers
Inter-PA Interoperability: 14 Platforms Still Pending
The 14 provisionally approved platforms have not yet completed interoperability testing. In practice, this means that the ability to exchange invoices between a company on one of these platforms and a company on a different PA is not yet certified. If your supplier has chosen a still-provisional PA and you are on a different platform, receiving their e-invoices electronically could run into problems on 1 September.
France designated the DGFiP as the national Peppol authority in 2025. Peppol serves as the reference protocol for cross-border exchanges and as the interoperability model between French PAs. The rollout of this routing network is still in its consolidation phase.
Accepted Formats: Factur-X, UBL 2.1 or CII — Which One for Your ERP
The French reform accepts three structured formats:
- Factur-X: a Franco-German hybrid format. It is a human-readable PDF that simultaneously embeds a structured XML file (in UBL or CII). It is the most appropriate format for an SME that needs to balance regulatory compliance with human readability. It is natively supported by the majority of French ERP and accounting software.
- UBL 2.1 (Universal Business Language): a European standard, pure XML format, preferred for exchanges with partners outside France, particularly within the Peppol network.
- CII (Cross-Industry Invoice): another structured XML format derived from the UN/CEFACT standard. Used in some B2G exchanges and within the Factur-X framework.
Format choice is not free: your ERP or accounting software determines which format it can generate and receive. Verify the list of supported formats with your software vendor before signing with a PA.
E-Reporting vs. E-Invoicing: Two Distinct Obligations
The reform imposes two parallel obligations covering different scopes:
- E-invoicing: covers domestic B2B transactions between VAT-registered companies in France. The flow must go through an Approved Platform.
- E-reporting: covers transactions outside the e-invoicing scope — B2C sales, sales to foreign customers, international service transactions. No mandatory invoice format, but an obligation to transmit transaction data to the tax authority via your PA or directly to the PPF.
An SME that invoices both French B2B clients, consumers, and foreign customers is subject to both obligations simultaneously. They have different formats, different transmission deadlines and different penalties.
What Your Company Must Do Now: 5-Point Checklist
With less than two months to 1 September 2026, the time for deliberation is over. Here are the five concrete actions to prioritise:
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Verify your ERP or accounting software’s compatibility with at least one definitively approved PA. If your software vendor is not on the approved list, look for the connectors or integrations they offer. Most major vendors (Cegid, Sage, SAP, Odoo) have their own PA or certified partnerships.
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Choose your PA and sign the contract before end of July 2026. Configuration and integration timelines run 4 to 8 weeks for a standard SME. Waiting until August significantly raises the risk of non-compliance on 1 September.
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Register your company in the PPF national directory through your PA. Your PA should facilitate this process. Without registration, your suppliers cannot send you e-invoices and you remain outside the system.
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Test e-invoice reception with your three main suppliers during the pilot period (running until 31 August 2026). A real-world test is worth more than a theoretical validation.
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Train your accounting team on the new workflows: digital approval, invoice lifecycle statuses (received, accepted, rejected), archiving in the compliant format. Operational resistance to change is often the real blocker, not the technology.
FAQ: 5 Most Common Questions in July 2026
Is my accounting software already compatible? Check your vendor’s update page or contact your reseller. If your software is no longer actively maintained, this is the moment to recognise it — and plan a migration rather than face a hard stop in September.
Can a standard PDF still be used after 1 September 2026? For domestic B2B transactions, no — if you send an invoice to a large company or ETI after 1 September, they are entitled to reject it if it is not in a structured electronic format. For SMEs, the emission obligation only applies from September 2027, but the reception obligation applies to everyone from September 2026.
What is e-reporting and does it apply to my SME? Yes, if you make B2C sales or transactions with foreign partners, e-reporting applies to you from September 2026 (large companies and ETI) or September 2027 (SMEs). It is not the same obligation as e-invoicing.
What is the difference between Chorus Pro and a private PA? Chorus Pro is the mandatory tool for B2G invoicing (government suppliers, public bodies). For private B2B invoices, Chorus Pro acts as a directory and tax data hub, but the operational flow runs through your chosen private PA.
What are the penalties for non-compliance? According to available official information, the planned fines are €15 per invoice not issued in electronic format (capped at €15,000 per year) and €250 per missing e-reporting transmission (also capped at €15,000 per year). These amounts apply per recorded infringement, not per financial year.
The European Dimension: ViDA in the Background
The French reform is part of a broader European regulatory movement. The ViDA directive (VAT in the Digital Age), adopted by the EU Council, plans a progressive harmonisation of e-invoicing obligations and VAT reporting across all member states by 2030–2035. France, by deploying its own system now, is ahead of that European schedule — with the risk of future adaptation if standards converge differently at EU level.
For a full read on the ViDA framework and its impact on your ERP systems, see our in-depth article: ViDA and ERP: EU Digital VAT Roadmap 2025–2035.
To go deeper on operational preparation, read our complete guide on the ERP, PA and e-reporting roadmap for France e-invoicing 2026–2027, which details project sequencing, PA selection criteria and internal governance. For a neighbouring country’s experience of enforcement after its own rollout, see our analysis of Belgium’s e-invoicing sanctions since April 2026.
