A Shift in Plans for Future E-Invoicing System in France

On October 15, the General Directorate of Public Finances (DGPIF), an agenda of the French Ministry of Finance, published a press release outlining revised plans for the upcoming electronic invoicing system.

The revision marks a significant change in the system’s architecture. Until now, the authorities planned to establish a so-called Y-model combining a centralized platform and five-corner models.

Originally, the envisioned PPF public invoicing platform was supposed to take a central role in transmitting and directing documents between buyers and suppliers. According to the recent press release, however, the platform will be used only for transaction data collection. The whole weight of invoice transmission and transaction data reporting will be put on the certified service providers (PDPs). The change removes the option for businesses to use a public platform to exchange invoices and report transactions directly with the authorities via PPF.

This means France will be moving towards a pure five-corner e-invoicing model. The authorities will very likely base the revised system on the venerable Peppol network, as it is perfectly suited for facilitating a five-corner traffic pattern.

Regardless of the modifications in how the system is supposed to work, the timeline remains unchanged:

  • Phase 1 – September 1st, 2026 – all companies to have the ability to receive electronic invoices, large and mid-sized ones obligated to issue them as well
  • Phase 2 – September 1st, 2027 – Micro, Small, and Medium businesses to issue electronic invoices

Comarch has been a participant in introducing the new e-invoicing system from the outset. We are already matriculated by the French ministry as a future PDP, working steadily towards the upcoming introduction deadlines. We are also a certified Peppol Services Provider in France and around the globe. Through close participation with the authorities in all processes of the system’s development, we intend to be able to provide the best level of service as a PDP right from the start of the mandate.


There’s more you should know about e-invoicing in Francelearn more about the new and upcoming regulations.

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