
International Markets, Week in Review
French mandate expands e-invoicing requirements in global trade credit
Since 2020, business-to-government (B2G) e-invoicing has been mandatory for French businesses. Starting in September 2026, France will transition to a globally adopted mixed continuous transaction controls (CTC) model, further expanding its invoicing framework.

Since 2020, business-to-government (B2G) e-invoicing has been mandatory for French businesses. Starting in September 2026, France will transition to a globally adopted mixed continuous transaction controls (CTC) model, further expanding its invoicing framework.
Why it matters: The new mandate will introduce mandatory business-to-business (B2B) e-invoicing and e-reporting requirements. International trade creditors working with French customers or those subject to Value-Added Tax (VAT) will be affected.
Currently, Chorus Pro is the B2G e-invoicing portal for invoicing, whilst the Public Portal for Invoicing (PPF) is the B2B e-invoicing portal for all companies established or operating in French territory.
The new e-invoicing mandate, driven by a desire to close a $13 billion VAT gap, means that businesses will need to select a registered Plateforme Dématérialisation Paternaire (PDP) for sending and receiving e-invoices, according to a Tradeshift report.
The Plateformes de Dématérialisation or Partner Dematerialisation Platform is a government-certified e-invoicing service provider. With it, the seller can issue and receive e-invoices directly with the service provider of the buyer without going to the Public Portal for Invoicing (PPF). However, the service provider of the buyer shall also be a PDP.
The PPF, constrained by its public mandate and legacy systems, faced challenges in providing a universally effective solution. “Those voices grew louder when the government decided to downgrade the PPF’s role and shift from offering a free public invoicing option to focusing exclusively on a more structured, private-sector-driven model,” reads a Tradeshift report.
The new mandate brings forth new advantages to France’s e-invoicing process:
- Improved efficiency: Mandatory electronic invoicing will lower costs associated with paper and PDF invoicing, ensuring transparency and standardization.
- Limitations of the PPF: The PPF’s free service faced challenges in scalability and applicability across diverse business needs, particularly for larger enterprises.
- Innovation and value-add: Private providers (PDPs) can innovate, offer various solutions and establish interoperability through frameworks like Pan-European Public Procurement On-line (PEPPOL), creating a competitive and comprehensive ecosystem.
What’s next: The French government is rolling out the mandate in two phases:
- Phase 1: Large and mid-sized companies must issue e-invoices and submit e-reporting. All taxpayers must be able to receive e-invoices. This will take effect in September 2026.
- Phase 2: Mid-sized and small enterprises must be able to issue e-invoices and comply with e-reporting. This will take effect in September 2027.
The bottom line: By transferring responsibilities to private providers and establishing a framework for interoperability and compliance, the reform leverages the strengths of the private sector to achieve its goals more efficiently.
