France's Mandatory B2B E-Invoicing and E-Reporting Framework

This white paper outlines the mandatory B2B e-invoicing and e-reporting requirements set to be implemented in France starting September 1, 2026. It details that all companies established or VAT-registered in France must be able to receive electronic invoices by this date, with obligations phased in for large enterprises and ETIs first, followed by SMEs and micro-enterprises in 2027. The reform introduces continuous transaction controls (CTC), which involve the transmission of invoice and payment data to the tax authority, aiming to reduce the VAT gap. The document explains the architecture of the French e-invoicing system, known as the Y-model, which balances control and flexibility. It also describes the roles of the public platform (PPF) and private platforms (PAs) in facilitating compliance, including the permitted formats for invoices. Additionally, it discusses the implications for businesses regarding platform strategy, integration, and monitoring to ensure adherence to the new regulations.