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France B2B mandate: recent calendar updates

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  • 10:27 am

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Cyrille Sautereau speaking in front of a crowd sitting in an auditorium during the Journée de la Facture Electronique (JFE) 2024
Cyrille Sautereau, president of FNFE-MPE, speaking at JFE 2024
The French B2B mandate will be implemented in 2026 & 2027

Just before the end of 2023, the French government released on December 29 the new calendar for the B2B mandate implementation.

E-Invoicing will become mandatory for large & medium companies starting from 2026, September 1st, and for all other companies starting from 2027, September 1st. However, the French government kept the possibility to delay the mandate one last time by 3 months at most, which could postpone the deadlines respectively to December 1st, 2026 and December 1st, 2027.

This new calendar also means that all companies will have to be able to receive electronic invoices from 2026, September 1st.

New announcements

Additionally, the French tax authority (DGFiP) recently announced during the JFE (Journée de la Facture Electronique / “E-invoicing day”) a few 2024 milestones:

  • Q2 2024: publication of technical specifications of the B2B e-invoicing mandate. These specifications will not be final, but very close as they will be used to build the France B2B central platform (Portail Public de Facturation, PPF). Service providers and businesses can then use reliably those specifications to build their own solution and the certified platforms (Plateformes de Dématérialisation Partenaires, PDP)
  • Q2 2024: approval and official publication of the first PDP candidates
  • Q4 2024: publication of the PPF online directory

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