🇫🇷 OasisPro · France eInvoicing · DGFiP · PA and PPF · EU eInvoicing Gateway
France eInvoicing 2026 starts on 1 September.
Here are the 6 checks to make now.
France eInvoicing 2026 obligations begin on 1 September, and they are wider than most businesses realise. From that date, every VAT-registered business in France must be able to receive electronic invoices, regardless of size. Large and intermediate-sized companies must also issue electronic invoices and meet real-time e-reporting obligations from day one. Small and micro-enterprises follow on the issuing side in September 2027, but their receiving obligation starts now.
This guide explains what the France eInvoicing 2026 mandate requires, how the PA and PPF platform model works, and the 6 checks every business trading in France should make before September.
It also covers how the OasisPro EU eInvoicing Gateway connects any ERP to the French mandate alongside every other live EU requirement.
The receiving obligation is the one that catches businesses out. It applies to everyone in France from 1 September 2026, including the SMEs whose issuing deadline is a year later.
Many businesses have filed the French mandate under 2027 because their issuing obligation lands then. That is a mistake. From 1 September 2026, suppliers will send structured electronic invoices through accredited platforms, and every business must be able to receive and process them. If your ERP and platform connection cannot accept a Factur-X, UBL, or CII invoice in three weeks, your suppliers' compliant invoices become your operational problem.
What the France eInvoicing 2026 mandate actually requires
The France eInvoicing 2026 reform has two halves: e-invoicing and e-reporting. Together they move France from a post-audit VAT system to continuous transaction controls.
Under France eInvoicing 2026, the e-invoicing half covers domestic B2B transactions between French VAT-registered businesses. These invoices must be structured electronic documents exchanged through accredited platforms.
The e-reporting half covers what e-invoicing does not: B2C sales, cross-border transactions, and payment data. This information must be transmitted to the tax authority on a defined reporting rhythm.
Exchange happens through the PA layer. A PA (Plateforme Agreee, formerly called a PDP) is a government-accredited platform that validates, converts, exchanges, and reports invoices.
The public portal, the PPF, acts as the central directory and the concentrator that passes invoice data to the DGFiP. It is not a free exchange platform, which is why the PA choice matters under France eInvoicing 2026.
The official DGFiP electronic invoicing pages hold the authoritative specifications, and the accredited PA list is the reference for choosing a platform partner.
Receiving: everyone, from day one
All VAT-registered businesses in France must be able to receive structured electronic invoices from 1 September 2026. There is no size threshold and no deferral on the receiving side. Incoming Factur-X, UBL, and CII invoices must land in a process your business can actually run.
Issuing: phased by company size
Large enterprises and intermediate-sized companies (ETIs) must issue electronic invoices from 1 September 2026. Small and micro-enterprises follow on 1 September 2027. Your classification determines your wave, and group structures need to check classification carefully.
E-reporting: the half businesses forget
B2C transactions, cross-border sales, and payment status data must be reported to the tax authority through your platform. E-reporting starts on the same schedule as your issuing obligation, and it needs transaction data your ERP must be able to supply.
The DGFiP has signalled a measured start to enforcement, with contact before penalties. That is a reason to fix gaps quickly, not a reason to delay.
French officials have indicated that businesses will be contacted before sanctions are applied in the early period after 1 September 2026. A soft enforcement start does not suspend the France eInvoicing 2026 obligations. Invoices that cannot flow still block your order-to-cash and purchase-to-pay processes, whatever the penalty position, because your trading partners will be sending through the compliant channel.
France eInvoicing 2026 deadlines: who must do what, and when
The table below sets out the France eInvoicing 2026 obligations by company category. Note that the receiving row applies to every category from September 2026.
| Obligation | Who | From | Status |
|---|---|---|---|
| Receive eInvoices | All VAT-registered businesses in France | 1 September 2026 | 3 weeks away |
| Issue eInvoices and e-report | Large enterprises and ETIs | 1 September 2026 | 3 weeks away |
| Issue eInvoices and e-report | Small and micro-enterprises | 1 September 2027 | Preparation window |
| PA connection | Everyone in scope, directly or via a service | Before your first obligation | Choose now |
France is not a single deadline. It is a receiving obligation for everyone in three weeks, an issuing obligation for large and mid-sized companies at the same time, and a second wave in 2027.
The 6 essential checks before 1 September
- Confirm your company classification. Large, ETI, SME, or micro determines your issuing wave. Group structures, French subsidiaries of foreign parents, and businesses near the thresholds should confirm their category rather than assume it.
- Check your receiving capability first. Whatever your issuing wave, France eInvoicing 2026 means structured invoices start arriving from September. Confirm your platform connection and your ERP can receive, validate, and post Factur-X, UBL, and CII invoices.
- Choose your PA route. Exchange flows through accredited platforms. Decide whether you contract a PA directly or connect through a gateway service that manages the PA layer for you alongside other country mandates.
- Map your e-reporting data. B2C and cross-border transactions and payment statuses must be reported. Check your ERP can supply the transaction data on the required rhythm before the rhythm becomes mandatory.
- Plan for lifecycle statuses. The French model exchanges invoice statuses such as received, approved, rejected, and paid. Your accounts payable and receivable processes need to produce and consume these statuses, which is a process change, not just a format change.
- Treat France as one mandate among many. Poland went live this year, Belgium in January, Germany issues from 2027, and ViDA arrives in 2030. One gateway connection that covers all of them beats a per-country integration every time.
For a full view of every EU deadline in one place, see the EU eInvoicing deadlines 2026 to 2030 timeline.
The OasisPro EU eInvoicing Gateway connects any ERP to France eInvoicing 2026.
One middleware connection from any ERP: SAP, Oracle, Odoo, IFS Cloud, Dynamics, NetSuite, or any other. The gateway handles Factur-X, UBL, and CII generation, the accredited platform exchange, lifecycle statuses, and e-reporting flows, with French regulatory updates included as the mandate evolves.
Read about the OasisPro EU eInvoicing GatewayTrading in France? Three weeks is enough time if you start this week.
Talk to OasisPro about your French footprint. We will confirm your France eInvoicing 2026 classification and obligations, map your receiving and issuing gaps, and show you what one gateway connection covers across France and the rest of the EU.
When does the France eInvoicing 2026 mandate start?
The France eInvoicing 2026 mandate starts on 1 September 2026. From that date, every VAT-registered business in France must be able to receive electronic invoices, and large and intermediate-sized companies must issue electronic invoices and meet e-reporting obligations. Small and micro-enterprises must issue from 1 September 2027, but their receiving obligation begins in September 2026 with everyone else.
What is a PA (Plateforme Agreee) and do I need one?
A PA, formerly known as a PDP, is a government-accredited platform that formats, validates, exchanges, and reports invoices under the French mandate. Invoice exchange flows through accredited PAs, so every business in scope needs a connection to one, either contracted directly or through a service such as the OasisPro EU eInvoicing Gateway that manages the PA connection as part of the service.
Which invoice formats does France accept?
The French mandate is built on three core formats aligned with EN 16931: Factur-X, which is a hybrid PDF with embedded XML, plus UBL and CII. Accredited platforms can agree additional formats between themselves under certain conditions, but the three core formats are the safe compliance baseline, as independent readiness guides also note.
How does the OasisPro EU eInvoicing Gateway handle France?
The OasisPro EU eInvoicing Gateway connects any ERP to the French mandate: format generation in Factur-X, UBL, or CII, exchange through the accredited platform layer, lifecycle status handling, and e-reporting flows. The same gateway connection also covers Poland, Belgium, Germany, Italy, Spain, and Romania, with regulatory updates included in the service.
France eInvoicing 2026 is weeks away. One gateway makes it one project, not six.
The France eInvoicing 2026 mandate is the largest EU eInvoicing go-live of the year, and its first obligations apply to every business in the country, not just the large ones.
Businesses that connect through the OasisPro EU eInvoicing Gateway handle France the same way they handle Poland, Belgium, Italy, Spain, and Romania: one connection, every mandate, updates included.
Talk to us about your French footprint this week.