France is rolling out a major mandatory e-invoicing reform that will transform business-to-business transactions across the country. Starting September 2026, all VAT-registered businesses must be able to receive electronic invoices, with mandatory issuance being phased in progressively based on company size. This reform, established by Article 26 of the 2022 amended finance law, aims to combat VAT fraud (estimated at €20 billion annually in France) and modernize accounting processes across the French economy.
What is Factur-X?
Factur-X is the Franco-German hybrid electronic invoice format, jointly developed by the FNFE-MPE (Forum National de la Facture Électronique) and its German counterpart FeRD. It combines a human-readable PDF with a structured XML file compliant with the European EN 16931 standard. The format comes in several profiles: Minimum, Basic WL, Basic, EN 16931 (Comfort) and Extended, offering different levels of detail and automation capability. The key advantage is a smooth transition: accounting teams can continue reading invoices visually while ERP systems and accounting software automatically process the embedded XML data without manual data entry.
The role of Chorus Pro and the PPF
Chorus Pro is the public e-invoicing platform managed by AIFE (Agence pour l'Informatique Financière de l'État). It has been mandatory for invoices to the public sector (B2G) since 2020, processing over 100 million invoices annually. With the reform, Chorus Pro will evolve to become the Public Invoicing Portal (PPF), serving as a centralized directory of businesses and a platform for transmitting invoicing data to the tax administration. The PPF will also collect e-reporting data for B2C and international transactions, giving the tax authority real-time visibility into commercial flows.
PDP: Partner Dematerialization Platforms
PDPs are private providers approved by the French tax authority (DGFiP) to transmit electronic invoices between businesses. To obtain approval, PDPs must meet strict requirements for security, availability, data integrity and compliance. Businesses can choose between the free PPF (basic functionality for sending and receiving) or a PDP offering value-added services such as legally compliant archiving, automatic invoice-order matching, approval workflows, native ERP integration and analytical reporting. Candidate PDPs include established players like Generix, Cegedim, Esker, Cegid and Sage, as well as newer fintech entrants.
Implementation timeline and preparation steps
The timeline is structured in two main phases. September 2026: mandatory reception of electronic invoices for all businesses, and mandatory issuance for large companies (turnover above €1.5 billion) and mid-size enterprises (ETI). September 2027: mandatory issuance for SMEs and micro-enterprises. To prepare, businesses should audit their current invoicing processes and identify gaps, choose between PPF and PDP based on their needs and volume, adapt their information systems and ERP for electronic invoice generation and reception, train accounting teams on the new workflows, and test the chosen solution well before the deadline. Zunapro supports businesses through this transition with turnkey Factur-X solutions, PDP selection guidance and technical compliance implementation.
