Regulatory updates - France
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
France gets rid of the hybrid Y-Model, replacing it with 5-Corner model
The French Administration has announced that they will scrap the invoice distribution functions of their public invoicing platform (PPF) and limit its functionality to data collection. Moving away from their hybrid Y-Model (a hybrid of a Centralized Exchange model and 5-Corner model), they will let the certified service providers (PDPs) handle all e-invoice flows.
DGFiP publishes updates for Partner Dematerialization Platforms (PDPs)
A new decree modifies parts of the legislation for the upcoming CTC mandate, including important updates on service providers’ application process to become Partner Dematerialization Platforms (PDPs).
DGFiP offers guidance on the timetable preceding the CTC mandate
On 16 February, the Direction Générale des Finances Publiques (DGFiP) hosted a community relay meeting (Fr. Réunion de la communauté des relais de communication) with stakeholders of the upcoming CTC mandate. In this meeting, the DGFiP provided additional details on the timeline leading up to the obligation.
Pagero is included on the French Government’s PDP candidate list
The Direction Générale des Finances Publiques (DGFiP) has published a list of service providers that are candidates to become Partner Dematerialization Platforms (PDPs) for the French mandate.
Finance bill of 2024 was adopted, mandate timeline is settled
With the Finance bill of 2024 considered definitively adopted and expected to be published shortly, the start of the French CTC mandate is set for 1 September 2026.
Senate proposes updated timelines for the French CTC mandate
An amendment proposal has been introduced by the French Senate to the 2024 Finance Bill, suggesting 1 July 2025 as the first phase of the entry into force for the French e-invoicing and e-reporting (jointly, CTC) mandate.
New timeline proposed for French e-invoicing mandate
The Direction Générale des Finances Publiques (DGFiP) has introduced an amendment to the Finance Bill of 2024, proposing a starting date of the French mandate in 1 September 2026.
New expected timeline for French mandate announced
The Agency of State Financial Information Technology (AIFE) and the General Directorate of Public Finance (DGFiP) have released guidance on the implementation of the previously postponed French e-invoicing and e-reporting mandate, indicating an entry into force in 2026.
Release of External B2B E-invoicing Specifications Version 2.3
The French Ministry of Economy and Finance released the latest version 2.3 of the External Specifications file.
Commencement of French electronic invoice mandate postponed
The French Ministry of Economy and Finance (Le ministère de l'Économie et des Finances) has announced that the electronic invoicing mandate planned to commence in July 2024 has been deferred.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralized/Peppol
– B2B: Post Audit
– From 1 September 2026 B2B: Clearance/Centralized
Mandatory Infrastructure:
– B2G: Chorus Pro/Peppol
– B2B: N/A
– From 1 September 2026 B2B: Chorus/PPF (for centralized)
Mandatory Format:
– B2G: UBL 2.0, UBL 2.1, CII 16B, CPP, FacturX, PES, PDF, Peppol BIS
– B2B: N/A
– From 1 September 2026: UBL 2.1., CII 3.0, FacturX
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
– From 1 September 2026 B2B: Gradual Roll-Out
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer's consent required
– From 1 September 2026 B2B: All taxpayers
eSignature:
Not required, but common
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions
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Fulfil the French e-invoicing mandate with Pagero
Find out more about how Pagero’s solutions help you comply with the French e-invoicing mandate and access additional resources (guide, webinar and FaQ) with all the information that you need to stay on top of developments.