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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.

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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.


Jamilex Gotay, senior editorial associate

Jamilex Gotay, a Towson University alum, holds a B.S. in English. Her creative writing background fuels her success as a writer, journalist and award-winning poet. Fluent in English and Spanish, with intermediate French skills, she’s passionate about travel and forging connections. When not crafting her latest B2B credit story, she enjoys quality time with loved ones, outdoor pursuits and creative activities.