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France DGFiP challenging 5 common misconceptions about B2B mandate

France /
March 19, 2024, 7:15 PM /
The French tax authority (DGFiP) has released five PDFs aimed at raising awareness around five common misconceptions on the upcoming B2B e-invoicing mandate.

France is set to implement a new e-invoicing mandate for all B2B transactions, scheduled to take effect via a phased roll-out in 2026 and 2027. It will impact up to 8 millions companies (including the “autoentrepreneurs”, a simplified form of single-person entrepreneurship), highlighting the immensity of the task ahead.

To that effect, and in order to combat misconceptions about e-invoicing, the DGFiP has published an information campaign (in French only!) in the form of 5 true/false assumptions:

  1. A PDF sent by email is an electronic invoice
    ❌ WRONG
    âžĄïž All invoices must respect a standardized structured format

  2. Suppliers are allowed to send their invoices by email
    ❌ WRONG
    âžĄïž All invoices must be sent electronically through a central platform (PPF) or certified private platforms (PDPs)

  3. My customer is not subject to VAT: I am not impacted by the upcoming B2B mandate
    ✅ RIGHT
    âžĄïž Invoices addressed to private individuals or organizations exempt from VAT (such as associations) are not required to comply with the e-invoicing mandate

  4. I am an “auto-entrepreneur”: I am impacted by the upcoming B2B mandate
    ✅ RIGHT
    âžĄïž Autoentrepreneurs fall within the scope of the B2B mandate and must adhere to its regulations, including the adoption of electronic invoices

  5. I am impacted by the upcoming B2B mandate, no matter how many invoices I’m sending
    ✅ RIGHT
    âžĄïž Companies included into the B2B mandate perimeter must ensure compliance from their very first invoice

Additional fact sheets may be published in the future on the dedicated page on the impots.gouv website.

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IOPOLE’s API-first Iopole e-Invoicing Hub enables software vendors to deliver compliant e-invoicing and e-reporting across France and internationally, trusted by 150+ integrations and processing 150M+ documents yearly.

Through the Iopole e-Invoicing Hub, applications connect via API to Peppol-certified networks and French tax authorities, ensuring seamless regulatory compliance across domestic and international flows.
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As a pure-player in e-invoicing, IOPOLE focuses exclusively on infrastructure, compliance updates, and scalable technical support, allowing software vendors to expand their services quickly without competing with their core solutions. Optional 10-year legal archiving ensures secure, long-term compliance and audit readiness.

Silver Sponsors

Comarch Logo
Comarch provides a certified, cloud-based e-invoicing platform designed for global enterprise operations. Trusted in over 60 countries, their scalable solution automates invoice exchange, ensures seamless ERP integration, and guarantees continuous legal compliance.
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ITESOFT, the French leader in digitisation and automation software, processes more than a billion documents every year. Its solutions, based on artificial intelligence, optimise processes for more than 650 customers.
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Docoon is a highly secure solution provider offering electronic signature, electronic invoicing, and a white-label Approved Platform (PA). Additionally, it provides archiving services and a multichannel platform to enhance business processes.
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EsaLink offers Hubtimize e-Invoicing, an Approved Platform specializing in EDI, already adopted by more than 48,000 active customers. This ERP-agnostic solution provides, among other benefits, multi-format management.
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IDC designs and develops innovative solutions and outsourced services to optimize information management. The goal is to be protagonists of the digital transformation of companies' internal processes.
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ecosio provides futureproof e-invoicing compliance services via a single connection to the cloud. Once connected, businesses can achieve full compliance with e-invoicing mandates all over the world with ease.
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Yooz is the smartest, most powerful, and easiest-to-use cloud solution for automating the e-invoicing and Purchase-to-Pay processes.
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Symtrax delivers solutions that streamline AP and AR processing, ensure compliance, and integrate seamlessly with the ERP systems of mid-sized and large companies.
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ClearTax is an AI-native technology company helping enterprises automate compliance, invoicing, and finance operations across 50+ countries with intelligent, scalable, enterprise-grade solutions.
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Tenor specializes in publishing Electronic Invoicing and our primary focus is on streamlining exchanges between companies through solutions that interconnect information systems.
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SEEBURGER provides compliant, automated e-invoicing across France, Spain and 33 other countries, with native SAP and broad ERP support, benefiting IT and Finance and built on 40 years of experience.
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Artéva, publisher of the OrchestradeŸ SaaS platform, digitizes your invoice management processes and automates your B2B exchanges with all of your business partners.
ICD International logo
ICD International is a French independent software vendor specializing in e-invoicing, EDI, and document digitalization, providing compliant, automated solutions to optimize Purchase-to-Pay and Order-to-Cash processes.
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Esker is a global cloud platform built to unlock strategic value for Finance, Procurement and Customer Service professionals, and strengthen collaboration between companies by automating the cash conversion cycle.
Arratech delivers Access Points & SMP as-a-Service, giving businesses and service providers a modern, compliant platform to connect seamlessly to the Peppol Network and scale e-invoicing with ease.
EDT (Weexa Group) offers electronic invoicing and B2B flow automation solutions (iPaaS, API, web portals, PDP) in France and internationally.
Contact us to learn about our sponsorship plans
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Docoon.immo (ex Neovacom), a French PDP, offers Freedz, a collaborative solution automating electronic invoice processing in real estate and construction, ensuring legal compliance and improving customer-supplier relations.
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Basware is how the best finance teams gain complete control of every invoice, every time. Our Intelligent Invoice Lifecycle Management Platform ensures efficiency, compliance and control for all invoice transactions.
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TX2 CONCEPT helps businesses comply with e-invoicing regulations, in France and internationally, with secure and automated solutions. As an Approved Platform and Peppol Access Point, we ensure seamless compliance.
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Septeo is a leading European software group, providing AI-driven e-invoicing and financial management solutions to help businesses go beyond compliance and optimize financial performance.

More Resources about France

Implement the E-Invoicing Reform for the Purchase Cycle. Download our guide to implementing e-invoicing for your purchasing processes.
E-invoicing covers only part of the P2P process. To maximize your ROI, automate the entire cycle from purchase order to payment
Live webinar: one month after France's first e-invoicing go-live, what's next for SMBs? Lessons from Phase 1 of France's mandate

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IOPOLE’s API-first Iopole e-Invoicing Hub enables software vendors to deliver compliant e-invoicing and e-reporting across France and internationally, trusted by 150+ integrations and processing 150M+ documents yearly.

Country Profile

Country regulation overview, resources, technical details, timeline, and more

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