{"id":40696,"date":"2025-05-22T14:00:33","date_gmt":"2025-05-22T12:00:33","guid":{"rendered":"https:\/\/deveho.com\/?p=40696"},"modified":"2025-06-30T11:14:25","modified_gmt":"2025-06-30T09:14:25","slug":"electronic-invoicing-in-france","status":"publish","type":"post","link":"https:\/\/deveho.com\/es\/newsroom-es\/electronic-invoicing-in-france\/","title":{"rendered":"Electronic invoicing in France: It&#8217;s no longer tomorrow \u2013 it&#8217;s now!"},"content":{"rendered":"<br \/>\n<h2>THE FRENCH ELECTRONIC INVOICING REFORM: A STRATEGIC TURNING POINT FOR FRENCH BUSINESSES<\/h2>\n<p>The French e-invoicing reform is taking shape! Representing more than just a regulatory requirement, the upcoming reform provides a valuable opportunity for businesses to modernise their processes, streamline their transactions and optimise their VAT management. Here\u2019s what you need to know for 2025.<\/p>\n<h3><red>Why this reform?<\/red><\/h3>\n<p><p data-start=\"499\" data-end=\"568\">Led by the <strong>French Tax Administration (DGFiP)<\/strong>, this reform aims to:<\/p>\n<ul>\n<li data-start=\"572\" data-end=\"591\">Combat VAT fraud;<\/li>\n<li data-start=\"594\" data-end=\"619\">Shorten payment delays;<\/li>\n<li data-start=\"622\" data-end=\"654\">Improve business productivity;<\/li>\n<li data-start=\"657\" data-end=\"700\">Facilitate tax audits and VAT collection;<\/li>\n<li data-start=\"703\" data-end=\"757\">Harmonise formats and processes at the European level.<\/li>\n<\/ul>\n<p data-start=\"759\" data-end=\"923\">To achieve these goals, all French businesses subject to VAT will be required to issue and receive electronic invoices through approved platforms by 2026\u20132027.<\/p>\n<\/p>\n<h3><red>A revised timeline<\/red><\/h3>\n<p><p data-start=\"949\" data-end=\"1034\">The obligation will be introduced progressively, depending on company size.<\/p>\n<p data-start=\"1036\" data-end=\"1121\">This timeline applies to all VAT-registered businesses (excluding foreign companies):<\/p>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1123\" data-end=\"1714\">\n<thead data-start=\"1123\" data-end=\"1219\">\n<tr data-start=\"1123\" data-end=\"1219\">\n<th data-start=\"1123\" data-end=\"1147\" data-col-size=\"sm\">Company Size<\/th>\n<th data-start=\"1147\" data-end=\"1183\" data-col-size=\"sm\">Mandatory Reception of E-invoices<\/th>\n<th data-start=\"1183\" data-end=\"1219\" data-col-size=\"sm\">Mandatory Issuance of E-invoices<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1319\" data-end=\"1714\">\n<tr data-start=\"1319\" data-end=\"1417\">\n<td data-start=\"1319\" data-end=\"1343\" data-col-size=\"sm\">All sizes<\/td>\n<td data-col-size=\"sm\" data-start=\"1343\" data-end=\"1380\">September 2026<\/td>\n<td data-col-size=\"sm\" data-start=\"1380\" data-end=\"1417\">\u2014<\/td>\n<\/tr>\n<tr data-start=\"1418\" data-end=\"1516\">\n<td data-start=\"1418\" data-end=\"1442\" data-col-size=\"sm\">Large Enterprises<\/td>\n<td data-col-size=\"sm\" data-start=\"1442\" data-end=\"1479\">September 2026<\/td>\n<td data-col-size=\"sm\" data-start=\"1479\" data-end=\"1516\">September 2026<\/td>\n<\/tr>\n<tr data-start=\"1517\" data-end=\"1615\">\n<td data-start=\"1517\" data-end=\"1541\" data-col-size=\"sm\">Mid-sized Companies<\/td>\n<td data-col-size=\"sm\" data-start=\"1541\" data-end=\"1578\">September 2026<\/td>\n<td data-col-size=\"sm\" data-start=\"1578\" data-end=\"1615\">September 2026<\/td>\n<\/tr>\n<tr data-start=\"1616\" data-end=\"1714\">\n<td data-start=\"1616\" data-end=\"1642\" data-col-size=\"sm\">SMEs &amp; Micro-businesses<\/td>\n<td data-col-size=\"sm\" data-start=\"1642\" data-end=\"1677\">September 2026<\/td>\n<td data-col-size=\"sm\" data-start=\"1677\" data-end=\"1714\">September 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<blockquote>\n<p data-start=\"1716\" data-end=\"1874\"><strong data-start=\"1716\" data-end=\"1730\">Our advice<\/strong>: don\u2019t wait until 2027 to become compliant. The complexity of data flows and the variety of formats and compliance challenges require early preparation.<\/p>\n<\/blockquote>\n<h3><red>Plan ahead to mitigate risks<\/red><\/h3>\n<p><p>Businesses that fail to prepare in advance risk:<\/p>\n<ul>\n<li>invoice rejections due to non-compliance;<\/li>\n<li>payment delays caused by poor interoperability;<\/li>\n<li>hidden costs from last-minute system changes;<\/li>\n<li>greater complexity during tax audits.<\/li>\n<\/ul>\n<blockquote>\n<p><strong>This is not just a regulatory matter \u2013 it\u2019s also an operational and strategic issue.<\/strong><\/p>\n<\/blockquote>\n<h3><red>Why is good support a key factor?<\/red><\/h3>\n<p><p>This reform presents a significant opportunity<strong>\u00a0to digitise the entire invoicing process.<\/strong> However, it requires you to:<\/p>\n<ul>\n<li>Understand the business implications;<\/li>\n<li>Manage ERP interconnections;<\/li>\n<li>Anticipate impacts on inbound and outbound flows;<\/li>\n<li>Ensure long-term compliance.<\/li>\n<\/ul>\n<p>As a certified <strong>Sage PDP (Partner Dematerialisation Platform) partner,<\/strong> we will support you at every stage.<\/p>\n<ul>\n<li>Audit of your IT maturity and current processes;<\/li>\n<li>Selection of the most suitable formats for your activity (Factur-X, UBL, CII, etc.);<\/li>\n<li>Integration with Sage ERP or third-party solutions;<\/li>\n<li>Ensuring compliance with French and international requirements (Peppol, archiving and e-reporting).<\/li>\n<\/ul>\n<blockquote>\n<p>Our approach is based on dual expertise: a mastery of regulatory requirements and an in-depth knowledge of industry-specific ERP environments.<\/p>\n<\/blockquote>\n<h3><red>A company-wide impact<\/red><\/h3>\n<p><p>E-invoicing reform has a company-wide impact, far from being just an administrative burden or an IT project.<\/p>\n<p>It will affect:<\/p>\n<ul>\n<li>Your procurement and sales processes;<\/li>\n<li>Your supplier and customer relationships;<\/li>\n<li>Your tax and accounting obligations.<\/li>\n<\/ul>\n<p>This change will affect more than just accounting teams. It will also affect:<\/p>\n<ul>\n<li>Finance departments in terms of managing cash flow and reporting;<\/li>\n<li>IT departments, in terms of systems interconnection (ERP, DMS, third-party portals);<\/li>\n<li>Procurement and sales teams, who must adapt to new issuance and reception processes;<\/li>\n<li>Legal and compliance teams, who must ensure document compliance with regard to archiving, lifecycle and proof.<\/li>\n<\/ul>\n<p>In short, this is a cross-functional project that demands a structured approach and robust change management.<\/p>\n<blockquote>\n<p><strong>It is therefore urgent to incorporate this reform into your 2025\u20132026 roadmaps.<\/strong><\/p>\n<\/blockquote>\n<h2>BUT HOW ARE THESE CHANGES TO ELECTRONIC INVOICING IN FRANCE STRUCTURED?<\/h2>\n<\/p>\n<h3><red>A new flow architecture: PDP, PPF and the central directory<\/red><\/h3>\n<p><p>The era of direct invoice exchange between suppliers and customers is over! It is being replaced by a structured system built around three key entities:<\/p>\n<h4>1. The PPF (Public Invoicing Portal):<\/h4>\n<p>This is a government-run platform that acts as the central repository for e-invoicing and e-reporting data. It verifies compliance, centralises data and transmits it to the tax authorities.<\/p>\n<h4>2. PDPs (Partner Dematerialisation Platforms):<\/h4>\n<p>These are private providers authorised to exchange electronic invoices with other PDPs and the PPF. They are required to:<\/p>\n<ul>\n<li>Handle standardised formats;<\/li>\n<li>Guarantee interoperability (including PDP switching).<\/li>\n<\/ul>\n<p>They are responsible for sending, receiving, format conversion and traceability, and sometimes archiving. Although archiving is not mandatory for PDPs, it is strategically important for businesses.<\/p>\n<blockquote>\n<p>As a <strong>Sage PDP partner<\/strong>, we guarantee native interoperability with the Sage ecosystem and can support you with business, technical and regulatory matters.<\/p>\n<\/blockquote>\n<h4>3. The central directory<\/h4>\n<p>This is a directory, managed by the DGFiP, identifies PDPs and lists all VAT-registered companies, their VAT IDs, and their associated PDPs. It is essential for correct invoice routing.<\/p>\n<p><strong>Directory functions:<\/strong><\/p>\n<ul>\n<li>Identify the correct recipient;<\/li>\n<li>Route flows to the right PDP;<\/li>\n<li>Ensure continuity of exchange even if a provider changes.<\/li>\n<\/ul>\n<p><strong>Pilot phases<\/strong> are ongoing, particularly with regard to the directory (via API) and scaling the PDP for exchanges with the PPF.<\/p>\n<\/p>\n<h3><red>Two distinct types of flows<\/red><\/h3>\n<p><h4>E-invoicing<\/h4>\n<p>This covers domestic B2B invoices. These must be transmitted in a structured electronic format via the PDP or the PPF (Factur-X, UBL, CII).<\/p>\n<h4>E-reporting<\/h4>\n<p><strong>Covers:<\/strong><\/p>\n<ul>\n<li>B2C transactions;<\/li>\n<li>International B2B exchanges;<\/li>\n<li>Certain payment data.<\/li>\n<\/ul>\n<p>These are sent to the administration via the PPF every 10 days in a standardised format.<\/p>\n<\/p>\n<h3><red>Key choices ahead regarding formats, compliance and security<\/red><\/h3>\n<p><p><strong>PDPs<\/strong> must be able to process the three standard formats:<\/p>\n<ul>\n<li>Factur-X (a Franco-German hybrid PDF\/XML format);<\/li>\n<li>UBL (used notably by Peppol);<\/li>\n<li>CII (the UN\/CEFACT international standard).<\/li>\n<\/ul>\n<p>Flows must follow a lifecycle involving validation, technical rejection and dispute resolution. This makes auditing and dispute resolution more efficient.<\/p>\n<blockquote>\n<p>By choosing <strong>Sage X3<\/strong>, you can be confident of immediate compliance with the <strong>Factur-X format.<\/strong><\/p>\n<\/blockquote>\n<h3><red>Conclusion<\/red><\/h3>\n<p><p>Electronic invoicing is a tool for driving change, not a burden.<br \/>\nWith the right tools, methods and partners, it can transform your business by boosting efficiency, security and performance.<\/p>\n<p><strong>Contact our experts<\/strong> today for a personalised assessment and take the first step towards a successful transition.<\/p>\n<blockquote>\n<p><a href=\"https:\/\/deveho.com\/es\/contacto\/\"><strong>CONTACT US&gt;<\/strong><\/a><\/p>\n<\/blockquote>\n<h3><red>And what about tomorrow? European harmonisation and interoperability.<\/red><\/h3>\n<p><p>The French reform is part of a wider European movement. Initiatives such as<strong> Peppol<\/strong> (Pan-European Public Procurement Online) aim to standardise exchanges between member states. France is playing an active role, with AFNOR and DGFiP leading working groups.<\/p>\n<p>While some countries, such as Germany, Italy and Poland, have made significant progress, others are just beginning their transition. For international groups, adopting a centralised yet flexible approach is becoming essential.<\/p>\n<blockquote>\n<p>Read our dedicated article on<a href=\"https:\/\/deveho.com\/newsroom\/e-invoicing-in-europe\/\"> <strong>Electronic Invoicing in Europe <\/strong><\/a>to find out more.<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>The reform of electronic invoicing represents more than just a technical change to accounting management. Led by the DGFiP, it is a fundamental transformation of the inter-company exchange model, with the aim of modernising, streamlining and securing the invoicing chain on a national scale.<\/p>\n","protected":false},"author":34,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[151],"tags":[],"class_list":["post-40696","post","type-post","status-publish","format-standard","hentry","category-newsroom-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Electronic invoicing in France - it&#039;s now - Deveho<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les derni\u00e8res mises \u00e0 jour de la facturation \u00e9lectronique en France : \u00e9ch\u00e9ances, lexique (PDP, PPF, Peppol ...) et structure.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deveho.com\/es\/newsroom-es\/electronic-invoicing-in-france\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Electronic invoicing in France - 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