France Peppol: eInvoicing deadline reconfirmation

The French National Assembly rejected a proposed amendment that would have delayed the eInvoicing and eReporting reform by a year. Therefore, the original schedule of the phased rollout is confirmed for large and mid-sized companies in 2026, and for smaller businesses in 2027. This reaffirms the government’s commitment to closing the national VAT gap, which is reported at €12,784 million.*

The forecasted plan remains ambitious, however, progress is accelerating across key areas — including service provider accreditation, platform testing, and the incorporation of interoperability frameworks, i.e. Peppol.

This blog is the latest update regarding the details of the French einvoicing mandate and includes information about:

The confirmed eInvoicing mandate in France is to be introduced in stages. As follows:

All companies in France must be able to receive eInvoices.

Large enterprises (over 5,000 employees) and intermediate-sized companies (more than 250 employees with a financial threshold) are also required to issue eInvoices and submit transaction data via eReporting.

Small and microenterprises will also be required to comply with the mandate. As before, this includes both the issuance of eInvoices and the submission of eReports.

These deadlines may be extended, by decree, by up to three months (to December 2026 and December 2027, respectively).

In addition to the confirmation of the implementation deadlines, further clarifications have also been announced regarding the approach to eInvoicing in France.

France has now scrapped its planned hybrid ‘Y’ model. The aim of which was to allow businesses to use either the state’s free eInvoicing platform, Portail Public de Facturation (PPF), or a private provider. Instead, France has switched to a 5-Corner model. This approach means that only certified Plateformes de Dématérialisation Partenaires (Partner Dematerialisation Platforms – PDPs) will handle the exchange, validation, and reporting of invoice data. Under the new plan, the PPF will focus on acting as a national directory and data hub for tax authorities.

PDPs are currently in the process of being certified as compliant with the France Peppol eInvoicing standard, including Transalis. Interoperability testing is planned throughout the remainder of the year to ensure all PDPs meet the requirements. The next stage in this important process is expected during October 2025, when PDPs will begin exchanging test eInvoices and validating end-to-end flows.

Additionally, the French government announced in December 2024 that a national Peppol Authority, overseeing interoperability and certification across all PDPs, will be created. In the meantime, OpenPeppol is acting as an interim authority until the French body is fully operational. France’s adoption of Peppol further solidifies its position as the ‘gold standard’ of einvoicing infrastructure in the EU.

As with most einvoicing mandates introduced globally, there are strict penalties for non-compliance with regulations.

So far, these have been defined as a €15 fine per missed eInvoice for taxpayers, which is then capped at €15,000 annually. Furthermore, PDPs that do not provide a compliant service within the France Peppol framework may also face fines of up to €45,000 annually.

Therefore, the taxpayer must enlist the support of a certified PDP with ample knowledge and experience to avoid this financially punitive headache.

So, what should affected businesses do next in light of these recent announcements?

With the timetable confirmed and the technical framework defined, we recommend that French companies (and their suppliers abroad) follow these next steps:

At Transalis, we support businesses with scalable, compliant eInvoicing solutions tailored to the evolving European landscape. We have supported many clients for einvoicing compliance mandates across other European territories and are in the process of securing PDP status ready for France Peppol.