The French einvoicing mandate 2026 requires all VAT-registered businesses in France to invoice through a certified Plateforme Agréée (PA). Companies that have not yet assessed the French einvoicing mandate 2026 risk penalties and damaged relationships with French customers. Prepare your organisation now: the French einvoicing mandate 2026 also applies to foreign suppliers doing business in France.
French einvoicing mandate 2026: what Plateformes Agréées are and what suppliers need to arrange now
Published by Justin De Jager · Peppol.now · 17 June 2026 · 13 min read · Category: Legislation
What you need to know (TL;DR)
- The French einvoicing mandate 2026 enters into force on 1 September 2026. All VAT-registered businesses established in France must be able to receive einvoices via a certified Plateforme Agréée.
- The PPF (Portail Public de Facturation) no longer processes invoices. It only maintains the business directory (Annuaire) and handles e-reporting to the DGFiP.
- Plateformes Agréées (PA) are the only legal route for B2B einvoicing in France. The DGFiP has certified 101 PAs.
- Dutch and Belgian suppliers without a French establishment are formally not obliged — but their French customers will expect PA-compatible invoicing.
- Choose a Peppol service provider that is PA-certified or has direct PA connectivity.
- Compare providers on Peppol.now or subscribe to the newsletter to receive mandate updates directly.
The French einvoicing mandate 2026 enters into force on 1 September — fewer than ten weeks from now. Compliance specialists note that a large share of affected companies, including international suppliers billing French customers, are not yet ready for what is coming.
The reason is straightforward: the French system works fundamentally differently from what is standard in Belgium and the Netherlands. Anyone who assumes that existing Peppol connectivity is sufficient for the French market has missed a critical step. This article explains how the French system works, what Plateformes Agréées are and what Dutch and Belgian suppliers need to arrange concretely.
Why the French system differs from Belgium and the Netherlands
In Belgium and the Netherlands, Peppol is the dominant transmission network: a decentralised, open 4-corner model in which invoices are exchanged via Peppol service providers. France initially opted for a centralised model with the PPF as the central hub.
In October 2024, the government partially reversed this: the PPF no longer processes invoices and functions solely as a business registry (the Annuaire) and as a portal for e-reporting to the tax authority DGFiP. All invoice exchange now goes through certified private platforms — the Plateformes Agréées.
We observe in the market that this policy shift has not sufficiently reached companies outside France. The name “PPF” still circulates as a synonym for the French system, while in practice it serves only as an address book.
What are Plateformes Agréées?
A Plateforme Agréée (PA) — formerly called a PDP (Plateforme de Dématérialisation Partenaire) — is a DGFiP-certified platform authorised to send, receive and fiscally report B2B einvoices. Only via a PA, or via direct connection to a PA network, is B2B einvoicing in France legally valid from September 2026.
The DGFiP certified 101 PAs during 2025 and 2026. These are international and French platforms, ranging from large ERP-integrated solutions to specialised invoicing platforms. Some providers active in the Dutch and Belgian market hold PA certification — but this does not apply to all Peppol service providers.
An invoice to a French customer follows this path:
- The sending party submits the invoice to its PA, or via Peppol to a PA with a Peppol gateway.
- The sender’s PA consults the Annuaire to identify the recipient’s PA.
- The invoice is forwarded to the recipient’s PA.
- Invoice data is transmitted in near-real-time as e-reporting to the DGFiP.
- The recipient retrieves the invoice via its PA.
Peppol plays a role in this model as a transmission channel. The DGFiP was designated as the official French Peppol Authority in July 2025. Peppol is not the central protocol in the French system — it is a connectivity layer that PAs can deploy, provided both parties communicate via a PA that accepts Peppol as an incoming channel.
Comparison: France, Belgium and the Netherlands
| Feature | France (from Sep 2026) | Belgium (from Jan 2026) | Netherlands (B2B ViDA 2030) |
|---|---|---|---|
| Primary transmission protocol | Plateformes Agréées (PA) | Peppol | Peppol |
| Central government role | Annuaire + e-reporting via DGFiP | BOSA as Peppol Authority | NPa as Peppol Authority |
| Transmission model | 4/5-corner via PA network; Peppol optional gateway | 4-corner Peppol (live Jan 2026); 5-corner (2028 ambition) | 4-corner Peppol |
| E-reporting | Mandatory via PA to DGFiP (near-real-time) | Mandatory from Jan 2028 | ViDA directive; implementation 2030-2032 |
| Foreign supplier obligation | Not obliged without FR establishment; practically advisable | Not obliged without BE establishment; practically advisable | Not applicable (B2B voluntary) |
Timeline: who must comply with the French einvoicing mandate 2026 and when?
The French einvoicing mandate 2026 is phased by company size. The receiving obligation applies from 1 September 2026 to all VAT-registered businesses established in France. The issuing obligation follows:
| Date | Obligation | Target group |
|---|---|---|
| 1 September 2026 | Receiving mandatory | All VAT-registered businesses established in France |
| 1 September 2026 | Receiving AND issuing mandatory | Large enterprises (>5,000 employees or >€1.5bn turnover) and ETI (250-5,000 employees or €50-1,500m turnover) |
| 1 September 2027 | Issuing mandatory | Small and medium-sized enterprises (<250 employees or <€50m turnover) |
In practical terms: every large or mid-size French customer will have fully configured their receipt infrastructure around automated PA processing by 1 September 2026. Invoices arriving as PDF or by email will require manual handling in an otherwise fully automated environment — creating friction, delays and a higher risk of payment disputes.
What the French einvoicing mandate 2026 means for Dutch and Belgian suppliers
Formally, Dutch and Belgian businesses without a permanent establishment in France are not required to use the PA system. The practical reality is developing differently — and quickly.
Based on what we observed following Belgium’s mandatory transition, we expect pressure from procurement departments to use PA-compatible invoicing to grow rapidly, even for foreign suppliers. In Belgium, that is exactly what happened: buyers increasingly preferred suppliers who could send Peppol invoices, even when not formally required.
The difference with Belgium is urgency. The French einvoicing mandate 2026 has a hard deadline of 1 September. Large enterprises and ETI must be fully operational by then. For Dutch suppliers delivering to this segment, the likelihood of being approached about invoice format quality before or just after the deadline is real.
Practical checklist: what to arrange now
- Map your French customers by size: who is large or ETI (obligation September 2026) and who is SME (obligation September 2027)?
- Check your Peppol service provider: is it PA-certified, or does it have a direct gateway to a PA network in France?
- Check the Annuaire: are your French customers registered in the DGFiP directory and which PA do they use?
- Determine your invoice format: Factur-X (hybrid PDF/XML), UBL and CII are accepted formats. Check which your PA primarily processes.
- Test before 1 September: send test invoices via the PA gateway to your French customer and verify correct processing.
Use the comparison tool on Peppol.now to compare certified Peppol service providers by PA connectivity and supported countries and formats.
What does this mean for you?
Exporter with large French B2B customers? Action before 1 September 2026 is essential. Ensure your provider is PA-compatible and that the connection is tested. The likelihood of your customer raising this — before or after the deadline — is high.
ERP vendor or implementation partner? Your clients with French operations need to know whether their ERP connection also supports the French PA gateway. This is a different configuration from the Belgian or Dutch Peppol connection and requires separate verification.
Peppol service provider? PA certification or a PA gateway partnership is an increasingly decisive factor in provider selection. This platform tracks certified providers and their PA status.
Frequently asked questions about the French einvoicing mandate 2026
Do I as a Dutch supplier need to use a Plateforme Agréée for invoices to French customers?
Not legally. Companies without a permanent establishment in France are not required to use the PA system. However, your French customer must be able to receive einvoices via a PA from September 2026. In practice, this creates strong buyer preference for PA-compatible invoicing from all suppliers, regardless of country.
What is the difference between a Plateforme Agréée and the PPF?
The PPF (Portail Public de Facturation) now only functions as the Annuaire (business registry) and e-reporting portal. It no longer processes or transmits invoices. A PA is a certified private platform that handles the complete invoice exchange and e-reporting to DGFiP.
Can I use Peppol to invoice French customers?
Yes, but indirectly. Peppol is not a standalone transmission protocol in France the way it is in Belgium or the Netherlands. Some PAs accept Peppol invoices as an incoming channel. You need a Peppol service provider with a gateway to a PA that supports Peppol. Verify this explicitly with your provider.
What is the Annuaire and how do I use it?
The Annuaire is the central DGFiP business registry that records which PA each French VAT-registered business uses. Your PA consults it automatically when routing an invoice. It is useful to check in advance whether your French customer is already registered.
Which invoice formats are valid in the French system?
France recognises Factur-X (hybrid PDF/XML), UBL and CII — all conforming to EN 16931. Your PA determines which formats it accepts and converts where necessary.
When does the e-reporting obligation start?
E-reporting runs in parallel with the einvoicing obligation and is an integral part of it. PAs handle e-reporting automatically as part of invoice processing. It is not a separate obligation you need to arrange independently.
- DGFiP — Portail Public de Facturation and the Annuaire
- Comarch — Mandatory B2B E-invoicing in France: 2026 requirements
- Tradeshift — France’s E-Invoicing Mandate 2026: Choosing a Plateforme Agréée
- VAT IT — Most Businesses Are Not Ready for France’s September e-Invoicing Deadline
- Ecosio — E-invoicing and e-reporting in France: a decisive guide
- OpenPeppol — DGFiP as French Peppol Authority
- European Commission — ViDA: VAT in the Digital Age
Compare certified Peppol service providers with PA connectivity on Peppol.now. Also read our article on why einvoice addresses differ per country for broader context on cross-border addressing.
