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France

France is the one true gate in European e-invoicing: a plain Peppol Access Point must not carry French regulated domestic B2B flows - only government-accredited platforms (Plateformes Agréées) may.

Profile last verified 2026-07

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At a glance

Served today: regulated French domestic flows run through Recommand's accredited Plateforme Agréée route, and cross-border flows ride Peppol directly.

Exchange model
Central clearance (CTC)
B2B mandate
Reception mandatory for all companies from 1 September 2026; issuance phased 2026 (large & mid-sized) to 2027 (SMEs)
B2G e-invoicing
Mandatory for suppliers to public bodies via Chorus Pro
Formats
Factur-X (PDF/A-3 hybrid, all profiles) · UBL 2.1 / UN/CEFACT CII with France CIUS · Peppol BIS Billing 3.0 France CIUS
Peppol identifier schemes
0225
French CTC electronic address (FR:FRCTC, keyed on SIREN)
The regulated scheme - the central directory (annuaire) manages receiving addresses only under 0225
0002
SIREN (9-digit legal unit)
General French Peppol identifier for non-regulated and cross-border flows
0009
SIRET (14-digit establishment)
General French Peppol identifier for non-regulated and cross-border flows
E-reporting
B2C, cross-border B2B and payment data must be reported to the tax authority on the same calendar as issuance: September 2026 for large and mid-sized businesses, September 2027 for SMEs
What to know
Regulated domestic CTC invoices may only be exchanged between accredited Plateformes Agréées. Recommand covers this flow through an accredited platform route, with its own PA accreditation on the roadmap.
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Mandate timeline

15 Oct 2024
Public portal (PPF) descoped: it keeps the central directory and tax-data collection, but no longer distributes invoices - certified platforms carry all regulated flows
8 Jul 2025
DGFiP becomes the France Peppol Authority
1 Sep 2026
Reception obligation for all French companies; issuance and e-reporting mandatory for large and mid-sized (ETI) businesses
1 Sep 2027
Issuance and e-reporting mandatory for SMEs and micro-businesses
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How Recommand serves France

  • Exchange cross-border and non-regulated invoices with French trading partners over Peppol today - these flows ride the normal Peppol network
  • Regulated domestic B2B invoices are carried through Recommand's accredited Plateforme Agréée route - one connection covers both regulated and cross-border flows
  • Built-in validation covers the EN 16931 formats France accepts (Factur-X, UBL, CII), so documents are mandate-ready
  • As the September 2026 deadline approaches, French coverage ships as a platform update - not a new integration project on your side
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Frequently asked questions

01Is e-invoicing mandatory in France?

It is coming on a confirmed calendar. All French-established companies must be able to receive e-invoices from 1 September 2026. Issuance (plus e-reporting) starts the same day for large and mid-sized businesses, and on 1 September 2027 for SMEs and micro-businesses. The dates were reconfirmed by the 2026 Finance Law.

02Can I use a regular Peppol Access Point for French invoices?

Only for non-regulated flows, such as cross-border invoices. France's regulated domestic B2B invoices may only be exchanged between accredited Plateformes Agréées. Recommand covers the regulated flow through an accredited platform route, so both sides are handled through one connection.

03What is a Plateforme Agréée (PA)?

A government-accredited private platform (formerly called PDP) - the only channel for France's regulated invoice flows. The public portal was descoped in October 2024 and no longer distributes invoices; it keeps the central address directory and collects tax data from the accredited platforms.

04What formats does the French mandate accept?

Three EN 16931-compliant syntaxes: Factur-X (a PDF/A-3 hybrid with embedded XML), UBL 2.1 and UN/CEFACT CII, each with French CIUS profiles. Regulated addressing uses Peppol scheme 0225 on the company's SIREN, managed in the central directory.

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