The mandate

France's reform routes domestic B2B invoices through registered private platforms (PDP — Plateformes de Dématérialisation Partenaires), using Factur-X, UBL or CII formats. From 1 September 2026 every business must be able to receive e-invoices and large/mid-size businesses must send; from 1 September 2027 sending becomes mandatory for all businesses.

The tax authority maintains the official register of accredited PDPs — when comparing software, what matters is whether the vendor is (or connects to) a registered PDP.

Official sources