The French e-invoicing mandate: CTC model, PA accreditation and what eConnect takes care of for you.
From 1 September 2026, France introduces mandatory e-invoicing for B2B transactions. The French model differs from most other countries: alongside a public platform (PPF), businesses can use accredited private platforms known as Plateformes agreees (PAs). eConnect has submitted its PA application with the DGFiP (dossier number 30081097); once accreditation is granted eConnect can process both domestic and cross-border invoices to and from France via international invoicing.
The rollout takes place in two phases:
All French businesses must be able to receive e-invoices from September 2026, regardless of their size. The obligation to send e-invoices is linked to company size.
France uses four business categories based on employees, revenue and balance sheet total:
Grandes entreprises and ETIs fall under phase 1 (September 2026). PMEs and micro-entreprises fall under phase 2 (September 2027). If you invoice a French business, the category of that recipient determines when you are obligated to invoice electronically.
France has opted for a CTC model (Continuous Transaction Controls). This means invoice data is shared with the tax authority in near real-time. The system uses two types of platforms:
Chorus Pro is the existing government platform through which French businesses have been obligated to send invoices to government agencies since 2020 (B2G). The PPF is its successor, adding B2B functionality. Customers who already know Chorus Pro can consider the PPF as the extension to business-to-business traffic.
The PAs communicate with each other via the Peppol network: Peppol forms the technical backbone of the French system. Organisations that already invoice via Peppol will be able to reach French recipients through the same network.
Note: the term "PDP" (Plateforme de Dematerialisation Partenaire) that you may have seen before has been officially replaced by PA (Plateforme agreee).
An important distinction in the French model:
Because eConnect is becoming a PA, you can use eConnect for both cross-border and domestic French invoicing.
France prescribes six invoice formats that every PA must support:
As an eConnect customer, you don't need to change your format. The PSB accepts your invoice in the format you already use (UBL, CII, NLCIUS, XRechnung or any other supported format) and automatically transforms it to the format the French recipient expects.
French businesses are registered on Peppol with their SIREN number under scheme ID 0225. The format can vary: SIREN, SIREN_SIRET, SIREN_SIRET_CODE_ROUTAGE, or SIREN_SUFFIXE. PAs are required to register all French end users under 0225.
A distinctive feature of the French model is the mandatory exchange of lifecycle statuses. After receiving an invoice, the receiving party sends a status back via CDAR messages:
This supplements the existing Peppol Invoice Response and Message Level Status. eConnect implements CDAR support as part of the PA accreditation.
The responsibility is twofold: eConnect as PA takes care of the technical exchange of CDAR messages. Forwarding the correct processing status (approved, rejected, paid) is the responsibility of the business itself, supported by the software vendor that provides the ERP system.
eConnect is going through the accreditation process to become a PA. Important to know: companies without a French SIREN number can also become a PA. eConnect therefore does not need to be a French entity to operate as an accredited platform; a Chamber of Commerce extract and tax certificate suffice in place of SIREN.
Status as of 21 May 2026:
[email protected])As long as the DGFiP has not yet granted definitive accreditation, we do not speak of "certified" but of PA application under review. Once the accreditation is in place, eConnect can process domestic French invoices (regulated flows) alongside the cross-border invoices that are already supported today.
You invoice French businesses from abroad. This is a non-regulated flow. eConnect already processes these invoices via the Peppol network. Once the PA accreditation is granted, the routing becomes even more direct.
You have a French branch. You need a SIREN registration under EAS 0225. eConnect can guide you through this and perform the registration in the SMP.
You receive invoices from French suppliers. From September 2026, you will receive invoices in one of the six mandatory formats, including Factur-X and CII. Regardless of the source format, the PSB automatically converts the invoice to whichever format your receiving configuration specifies, whether that is BIS Billing V3, NLCIUS, XRechnung or any other supported format. You don't need to modify your own integration.
The French tax authority imposes penalties for non-compliance:
From September 2026, large and medium-sized enterprises are required to send e-invoices. For SMEs and micro-enterprises the obligation applies from September 2027. All French businesses must be able to receive e-invoices from September 2026, regardless of their size.
France prescribes six invoice formats, including Factur-X, UBL FR CIUS, CII FR CIUS and CDAR. As an eConnect customer you don't need to change your format: the PSB accepts your invoice in the format you already use and automatically transforms it to the format the French recipient expects.
Yes, eConnect supports invoice exchange with France via the Peppol network. For cross-border invoices (non-regulated flows) eConnect already processes these. eConnect has submitted its application for accreditation as a Plateforme agreee (PA) with the DGFiP (dossier number 30081097, status: application under review). Once that accreditation is granted, domestic French invoices (regulated flows) can also be processed via eConnect.
Have questions about e-invoicing in France or want to prepare for the mandate? Get in touch with our team.
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