EU · DGFiP (Direction générale des Finances publiques)
France
Atlas data current as of
Y-model: PAs (private accredited platforms) handle invoice exchange and e-reporting; PPF is the central directory. Phase 1 issue obligation 1 Sept 2026 for large/ETI; Phase 2 SMEs/TPEs 1 Sept 2027. All businesses must be able to receive from 1 Sept 2026.
Cloudare has shipped 3 🇫🇷 France integrations · talk to us →// Phased rollout
- 01 Jan 2017 · liveB2G Chorus ProB2G mandatory via Chorus Pro.
- 01 Sept 2026 · livePhase 1 — Issue + Receive + e-ReportingIssue obligation begins; all businesses must be able to receive.Large enterprises and ETIs
- 01 Sept 2027 · upcomingPhase 2 — SMEs and TPEsIssue obligation extends to all remaining VAT-registered businesses.SMEs and micro-enterprises
// Penalties
€15 per non-compliant invoice (capped at €15,000/year) for issuance failure; €250 per missing/wrong e-reporting (capped €15,000/year).
// What you have to do
- Confirm which of your flows are in scopeB2B is phased, B2G is mandatory.
- Emit one of Factur-X or UBL 2.1 (Peppol BIS 3.0) or UN/CEFACT CIIYour ERP must produce this syntax, not a PDF or a print stream.
- Connect via Plateforme Agréée (PA, formerly PDP) or Portail Public de Facturation (PPF) — directory & e-reporting onlyThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Hybrid modelReporting happens after issuance, so correctness is your responsibility rather than the regulator's gate.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposure€15 per non-compliant invoice (capped at €15,000/year) for issuance failure; €250 per missing/wrong e-reporting (capped €15,000/year).
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC France: PA connector via SAP Business Network or partner PA. eDocument FR_INVOICE_PHASE1 scenario from S/4HANA 2023 FPS02.
Microsoft Dynamics 365 (F&O + Business Central)
D365 ER configuration 'Invoice model FR' with Factur-X output; integration to chosen PA.
Oracle Fusion Cloud ERP
Oracle Fusion FR localisation + PA partner (Generix, Esker, Iopole, Sovos, Pagero).
Odoo (Community + Enterprise)
l10n_fr_facturx + l10n_fr_chorus_pro; PA partner integration roadmap.
// Implementation playbook
Cloudare has shipped 3 France integrations. We will email you the full implementation playbook for France — typical project plan, ERP-by-ERP gotchas, regulator-specific edge cases, sample test data. No marketing.
// Frequently asked questions
What's the current PDP/PPF timeline?
France's e-invoicing mandate runs in two waves: from 1 September 2026 all businesses must be able to receive structured e-invoices; from 1 September 2027 large and mid-sized businesses must issue, with SMEs joining by September 2027. The original 2024 deadline was deferred — the September 2026/2027 dates are current per DGFiP.
PDP, PPF, OD — what's the difference and which do I need?
PPF (Portail Public de Facturation) is the public platform, free, used by SMEs without a PDP. PDP (Plateforme de Dématérialisation Partenaire) is a state-accredited private platform, paid, with more features (additional services, lifecycle tracking, integration depth). OD (Opérateur de Dématérialisation) is a non-accredited intermediary that funnels into PPF or PDP. Most mid-large businesses will pick a PDP.
Factur-X, UBL, or CII — which format do we issue?
France accepts three syntaxes: Factur-X (the hybrid PDF/A-3 + embedded CII XML — most common B2B), UBL 2.1, and UN/CEFACT CII XML. PDPs are required to handle all three. The choice depends on your trading partners and what your ERP can natively output.
Is Factur-X a French thing or European?
Both. Factur-X 1.07 is the French/German joint specification (equivalent to ZUGFeRD in Germany), aligned with EN 16931. It works for France's PDP/PPF flow and Germany's B2B mandate. One format, two countries — useful for businesses operating in both.
Do all my flows have to go through the PDP/PPF?
Yes for in-scope domestic B2B transactions. Cross-border (intra-EU and outside-EU) transactions are reported via the e-reporting flow rather than e-invoicing, but still go through the platform. B2C is out of scope for the structured-invoice mandate but in scope for e-reporting of transaction data.
Which ERPs have Factur-X / PDP connectors today?
SAP DRC supports France from the 2025 release. Oracle Fusion via Tax Reporting Cloud + French localisation. Microsoft Dynamics 365 F&O with the French localisation pack. Sage X3 has native Factur-X. Cegid (large French market share), Pennylane, Quadratus — all have native PDP connectors. Cloudare implements all of the above.
How do PDP providers compete?
On three things: cost (per-invoice pricing model), feature depth (lifecycle tracking, dispute management, payment reconciliation), and integration ecosystem (which ERPs they're certified with). DGFiP publishes the accredited PDP list; current count is in the dozens. Pick based on your ERP fit and volume.