France has taken another significant step in rolling out its electronic invoicing and e-reporting reform, publishing Decree No. 2026-677 and an accompanying Order on July 27, 2026, that clarify exactly how the new system will work in practice. For businesses operating in or trading with France, this marks the point where the reform moves from broad policy direction to concrete operational requirements.
What's Actually Changing
Much of what these texts confirm had already been signalled by French tax authorities (DGFiP) back in October 2024 and again through 2025, so this isn't a fundamental surprise for anyone already tracking the reform. What it does is formally codify those earlier announcements into the tax code and regulations, giving businesses the regulatory certainty needed to finalise compliance projects that may have been on hold pending exactly this kind of confirmation.
The most notable structural change is the removal of the Public Invoicing Portal (PPF) as a platform for issuing and receiving electronic invoices. Instead, the system will run on three components: accredited platforms responsible for issuing, receiving, and transmitting invoices; a central directory that routes invoice flows to the correct destination; and a dedicated tax authority solution for receiving tax, transaction, payment, and status data. In effect, French tax authorities will no longer act as a direct invoice exchange platform themselves.
Why Platform Selection Now Matters More
For businesses that haven't yet finalised which accredited platform they'll use, this is the moment to move quickly. Selecting a platform is now a core part of building a compliant operating model, and groups still deciding will need to confirm their target approach, secure their integration roadmap, and think through the contractual and operational implications that come with that choice.
New Rules on Switching Platforms
One of the more practically important additions is a full framework governing portability between accredited platforms, essentially, the rules for what happens if a business decides to switch providers. This includes a requirement to obtain formal client agreement before a transfer, defined regulatory timelines, mechanisms for raising objections, an arbitration role for tax authorities in case of disputes, and a 12-month service continuity obligation after any migration.
Until now, this kind of reversibility was largely left to individual supplier contracts. The new regulatory framework is specifically designed to prevent "vendor lock-in", situations where a business becomes excessively dependent on a single platform with no real path to leave.
Stricter Requirements for the Platforms Themselves
Accredited platforms now face tighter conditions too, including a new ISO 27001 information-security certification requirement, an obligation to identify who actually controls the platform when registering, mandatory disclosure of any "substantial modification" to the platform, and the introduction of annual surveillance audits between registration renewals.
The central directory has also become a more critical piece of infrastructure, with detailed new rules covering how businesses are identified, how invoice-recipient addresses are defined, how routing codes ensure invoices reach the right destination, how VAT groups are handled, and how directory information gets updated when a business switches platforms.
Technical Standards and a Phased Data Rollout
On the technical side, accredited platforms must comply with EN16931 profiles (CII, UBL, Factur-X), the French "EXTENDED-CTC-FR" extension, and several AFNOR standards covering everything from general specifications to APIs.
Data requirements will roll out in two stages. From September 1, 2026, businesses need to transmit identification and key tax data in structured form. From September 1, 2027, that requirement expands significantly to include line-item detail: descriptions of goods or services, quantities, unit prices, discounts, surcharges, delivery addresses, and specific environmental data. Many businesses and platforms, anticipating this second stage, have reportedly already begun building toward line-item-level structured data ahead of the actual deadline.
Compliance checks are also being tightened, with a new requirement that platforms verify the uniqueness of invoice numbering, alongside existing checks on VAT amount consistency, identifier validity, and format compliance.
What This Means Going Forward
For businesses with any exposure to the French market, whether through direct operations or cross-border payments with French entities, the practical challenge has shifted. The question is no longer what the future system will look like, that's now settled, but how to execute the transition smoothly: locking in platform strategy, securing data quality and governance workstreams, and preparing operationally for the September 2026 and September 2027 milestones.
FAQs
Q1. What is the main structural change under France's new e-invoicing framework?
The Public Invoicing Portal (PPF) has been removed as a direct invoice exchange platform. The system now relies on accredited platforms, a central directory, and a dedicated tax authority solution.
Q2. When do the new data requirements take effect?
Identification and key tax data must be transmitted in structured form from September 1, 2026, with more detailed line-item data required from September 1, 2027.
Q3. What happens if a business wants to switch accredited platforms?
A new portability framework requires formal client agreement, sets regulatory transfer timelines, provides objection mechanisms, gives tax authorities an arbitration role in disputes, and mandates 12 months of service continuity after migration.
Q4. What new requirements apply to accredited platforms themselves?
ISO 27001 certification, disclosure of who controls the platform, mandatory reporting of substantial modifications, and annual surveillance audits between registration renewals.