Published: 5 August 2026
The French Government published Decree No. 2026-677 and the implementing order of 27 July 2026 in the Official Journal. The texts complete the regulatory framework for France’s e-invoicing and e-reporting reform ahead of the first mandatory phase beginning on 1 September 2026.
The decree establishes the legal and organisational rules of the target model, while the implementing order defines the technical requirements applicable to platforms, invoice formats, audits and data exchanges. The reform timetable remains unchanged.
The texts formally replace the former term Partner Dematerialisation Platform – PDP with Approved Platform – Plateforme Agréée (PA).
Approved platforms use the central directory to identify the recipient’s platform and electronic invoicing address. Chorus Pro continues to support transactions involving public-sector entities.
Technical Formats and AFNOR Standards
The implementing order confirms six format and profile combinations based on:
- UN/CEFACT CII;
- UBL; and
- Factur-X, combining structured XML data with a readable PDF/A-3 representation.
Each syntax may use the standard EN 16931 profile or the French EXTENDED-CTC-FR profile.
The order also formally incorporates the following AFNOR standards into the regulatory framework:
- XP Z12-012: invoice formats, profiles and conversion rules;
- XP Z12-013: standardised application programming interfaces;
- XP Z12-014: B2B invoicing use cases.
Where a platform converts an invoice into another format and cannot fully preserve the original data, it must provide a readable representation containing all information received before the conversion.
Stronger Approval, Audit and Interoperability Requirements
Approved platforms face reinforced certification and monitoring requirements. Their systems must operate from an EU Member State, and they must demonstrate that data associated with their regulated services is not transferred to a third country.
The audit framework also requires platforms to demonstrate effective connections with the central directory, the tax authority’s data collection solution and the public procurement invoicing infrastructure.
Technical testing must confirm interoperability with at least one other approved platform through a bilateral agreement or a network protocol such as Peppol. Platforms must also verify that each invoice number is unique.
New Rules for Changing Approved Platforms
The decree introduces a regulated portability procedure for businesses changing their receiving platform.
The recipient must submit a dated and signed agreement identifying the business, the former and new platforms, and the relevant invoicing addresses. The new platform must notify the former platform within two working days.
The former platform has five working days to object on limited grounds, such as a more recent agreement. Once confirmed, the new platform has 15 working days to update the central directory, with the tax authority able to intervene in case of unresolved disputes.
The former platform must continue providing reception services for one year after the transfer, and platforms must also offer customers free documentation explaining the portability process.
E-Reporting Clarifications
Where a business uses several approved platforms, the frequency and number of e-reporting transmissions are assessed separately for each selected platform.
The texts also confirm that businesses are not required to submit a nil e-reporting transmission when they have no transactions falling within the reporting scope during the relevant period.
Data Requirements and Key Dates
The implementation order distinguishes between two levels of required invoice data:
- 1 September 2026: the initial or “Démarrage” data set becomes mandatory.
- 1 September 2027: the expanded “Cible” data set becomes mandatory and includes additional information such as price increases, fees and charges.
The general rollout schedule remains as follows:
- From 1 September 2026, all businesses established in France must be able to receive electronic invoices. Large companies and intermediate-sized enterprises must also issue electronic invoices and comply with e-reporting obligations.
- From 1 September 2027, the issuance and e-reporting requirements extend to SMEs and micro-enterprises.
