The French government published the official decree (in French only) formalizing the delay in the B2B e-invoicing mandate implementation. Additionally, among other minor specifications changes, it introduces modifications of the certification process for PDPs (Plateforme de Dématérialisation Partenaire).
2026/2027 timeline confirmed
The decree confirms that the new phased roll-out will take place in 2026 and 2027:
- 2026, September 1: mandatory for large companies to send their invoices electronically, and consequently for all sizes of companies to be able to receive electronic invoices
- 2027, September 1: mandatory for small & medium companies to send their invoices electronically
First PDPs certifications in Q2 2024
The decree introduces an important change regarding PDPs certification that is entirely in line with the announcements made by the DGFiP (French Tax Authority) during the JFE 2024 (Journée de la Facture Electronique).
Since the central platform “PPF” (Portail Public de Facturation) will not be available before end 2024 or 2025, the government will issue temporary certifications for PDPs until the PPF’s release. Once the PPF will be available, PDPs will have 3 months to produce successful PPF integration tests and retain their certification. We can then expect the first PDPs to be temporarily certified in the coming weeks or months.
This is an important step as the certification will greatly enhance the credibility of PDPs with their customers & prospects. In turn, it will prompt French businesses to initiate their e-invoicing projects sooner, thereby aiding in alleviating the evident bottleneck expected as the 2026 deadline approaches.
