Fiscora

Business-to-business (B2B) e-invoicing is becoming mandatory in France on a phased basis. Beyond the regulatory obligation, this reform reshapes invoicing, collections and VAT management processes for businesses subject to VAT.

A rollout timeline staggered by company size

The obligation to receive electronic invoices applies to all VAT-registered businesses, regardless of size, from the same date. The obligation to issue them is staggered: large companies and mid-sized enterprises (ETI) are affected first, followed by SMEs and micro-businesses a year later. This asymmetry between receiving and issuing is the point most frequently underestimated by the businesses we advise.

Partner dematerialisation platforms (PDP) and the public invoicing portal (PPF)

The French system relies on mandatory intermediation: every business must send and receive its invoices through a Partner Dematerialisation Platform (PDP) registered with the tax authorities. The Public Invoicing Portal (PPF), originally envisaged as a complete public solution, has been refocused on a directory role and as a hub concentrating the invoicing and transaction data transmitted to the authorities.

• Choose a registered PDP suited to your invoicing volume and existing tools (ERP, accounting).
• Check the platform’s interoperability with your business partners, customers and suppliers.
• Plan for the e-reporting data feed required for transactions outside the scope of e-invoicing (sales to consumers, international transactions).

Structured formats to master: Factur-X, UBL, CII

Three formats are accepted within the French ecosystem: the hybrid Factur-X format (a human-readable PDF paired with structured XML data), and the purely structured UBL and CII (Cross Industry Invoice) formats. The choice of format depends on your invoicing tools and those of your partners: mapping your flows beforehand is essential to avoid breaks in the invoicing chain.

Fiscora’s support

Our team helps businesses assess their exposure to the reform, choose a suitable PDP, and secure their invoicing and e-reporting flows, in coordination with your accounting and IT teams.