France's e-invoicing reform mandates structured invoicing for domestic B2B transactions, exchanged via certified Plateformes de Dématérialisation Partenaires (PDP) connected to the state's central Portail Public de Facturation (PPF).
All French VAT-registered businesses required to be able to receive e-invoices from a PDP.
Large and mid-sized companies required to issue e-invoices first, followed by smaller businesses on a later date.
All in-scope domestic B2B invoices required to move through a certified PDP.
Invoices are exchanged through certified private platforms (PDPs) rather than a single government portal, with transaction and payment data separately reported (e-reporting) to the tax authority — structurally different from ZATCA's direct clearance model.
As issuance dates approach for each taxpayer size band, non-readiness risks an inability to legally invoice French B2B counterparties through the mandated channel; confirm your entity's exact deadline against the current published calendar.