The French E-invoicing Mandate Will Likely Be Delayed Until 2026

The French E-invoicing Mandate Will Likely Be Delayed Until 2026

The Directorate General of Public Finances (DGFiP) held an invitation-only meeting of business representatives and service providers to clarify the rollout of the French e-invoicing mandate.

As a candidate for both the status of a certified platform (PDP) and for participation in the pilot program to prepare for the e-invoicing rollout, Fonoa was invited to participate in this discussion.

As a reminder, the e-invoicing mandate was originally scheduled to enter into force on July 1, 2024 for large businesses, January 1, 2025 for medium-sized businesses, and January 1, 2026 for small businesses. All French-established businesses would need to be able to receive e-invoices as from July 1, 2024. The DGFiP announced on July 28, 2023 that the mandate would be delayed but did not provide much detail.

The DGFiP clarified that the timelines were still being finalized but that the French e-invoicing mandate will likely not enter into force until 2026.

The go-live for medium and small businesses will likely happen 6 months after the go-live for large businesses.


The public invoicing platform (PPF) is taking longer to build than the DGFiP anticipated.

The DGFiP also received feedback from many large businesses (for whom the mandate would begin from July 1, 2024) that they would struggle to meet the original deadline.

In addition, the DGFiP expressed that the rollout of e-invoicing should be more structured, and that additional resources needed to be provided to both taxpayers and service providers to ensure a smooth transition.

What about PDP certification? The pilot program?

The PDP certification will likely be delayed until the PPF is ready. The DGFiP indicated that this would likely be sometime in early to mid 2024.

The pilot program will likely be delayed until early 2025. In light of the desire of the DGFiP to have a more structured rollout, it favored first completing the PDP certification and then starting the pilot program.

How can Fonoa help?

At Fonoa we are experts in the field of e-invoicing and e-reporting. We can help you make sense of the upcoming mandate in France and the evolving e-invoicing and e-reporting landscape around the world. Fonoa is the only provider that provides a unified e-invoicing and e-reporting platform using a single, easy to use API.

Contact Fonoa!

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