E-Invoicing in France

France's B2B reform introduces a unique PDP-mediated architecture that affects how you design your integration.

The PDP model. Unlike Italy's single SDI clearance, France allows multiple certified PDPs (Plateformes de Dématérialisation Partenaires) to handle invoice exchange. Each PDP validates, routes, and reports to the tax authority. Your pipeline must connect to at least one PDP — or to the free PPF (Portail Public de Facturation) for basic functionality. The certification process for PDPs is ongoing, with the first PDPs expected to be certified in early 2026.

E-reporting obligation. France requires not just e-invoicing but also e-reporting of transaction data (including B2C and cross-border) to the tax authority. This is a separate data flow from the invoice itself. If your customers do both B2B and B2C in France, you need two reporting paths: e-invoicing for domestic B2B, and e-reporting for everything else.

Factur-X specifics. Factur-X is the French implementation of ZUGFeRD/EN 16931. It embeds structured XML in PDF/A-3, similar to ZUGFeRD. There are multiple profiles (Minimum, Basic, EN 16931) — the mandate requires at least the EN 16931 profile. If your pipeline already handles ZUGFeRD, the XML extraction is identical, but the business rules differ.

Chorus Pro for B2G. The existing B2G system via Chorus Pro continues to operate. Invoices to public entities require a SIRET number and service code for routing. Chorus Pro accepts Factur-X, UBL, and CII formats. The transition from Chorus Pro to the new PDP/PPF infrastructure for B2G is planned but not yet scheduled.