France has completed the legal framework for mandatory electronic invoicing ahead of its September 2026 rollout, introducing stricter accreditation, interoperability and reporting requirements for plateformes agréées while replacing the Portail Public de Facturation (PPF) with a fully platform-based exchange system.
France has issued new legislation completing the regulatory framework for mandatory electronic invoicing ahead of the September 2026 implementation, introducing detailed operational, governance and compliance requirements for plateformes agréées while formally ending the Portail Public de Facturation (PPF) as an invoice exchange channel.
Decree No. 2026-677 and the Order of 27 July 2026, published on 28 July and effective from 29 July 2026, implement provisions introduced under the 2026 Finance Law and incorporate earlier simplifications and transitional measures announced in September 2025.
Approved platforms replace previous framework
The legislation formally replaces references to partner dematerialisation platform operators and the Portail Public de Facturation (PPF) with plateformes agréées (approved platforms). Instead of routing invoice data through the public portal, the system will operate through a central directory, the annuaire central, together with a dedicated administrative solution for invoice routing, data collection, directory management and dispute resolution.
The reforms establish a fully platform-based model in which approved platforms manage invoice exchanges while the central directory maintains taxpayer routing information.
New accreditation and ongoing compliance obligations
The decree introduces stricter compliance obligations for plateformes agréées, extending requirements beyond initial registration.
Operators must obtain and maintain certification, including ISO/IEC 27001 certification issued by an accreditation body recognised under Regulation (EC) No 765/2008 and recognised by the IAF or GAC. They must also undergo regular surveillance audits after registration and renewal.
Newly registered platforms must submit a surveillance audit report by the end of the second year after registration, while renewed registrations require audit reports during both the first and second years following renewal.
Where an audit identifies non-compliance, operators must provide a corrective action plan and resolve deficiencies within three months. Platforms are also required to notify the tax administration without delay of any significant changes to their registration information and disclose persons exercising control under Article L. 233-3 of the Commercial Code.
In addition, technical standards AFNOR XP Z12-012, XP Z12-013 and XP Z12-014 become mandatory legal requirements rather than technical guidance.
Interoperability requirements expanded
Approved platforms must demonstrate their ability to exchange invoice data with the annuaire central, the administration’s dedicated solution, the mutualised solution established under public procurement rules, and at least one other approved platform through a bilateral agreement or network exchange protocol.
Technical testing reports must confirm interoperability for invoice issuance, receipt and transmission before platforms can operate within the system.
Formal rules introduced for platform switching
The decree establishes a statutory Accord Formel governing taxpayer mobility between approved platforms.
A platform may update a taxpayer’s routing information in the annuaire central only after obtaining an express, signed and dated formal agreement. The agreement may cover multiple entities within the same group and must identify the taxpayer, company registration details, incoming and outgoing platforms, the effective date, affected electronic addresses and the legal representative’s signature.
Approved platforms must retain the agreement for three years after it ceases to apply and provide it to the tax administration upon request.
The legislation also defines the process for transferring taxpayers between platforms, including notification deadlines, objection procedures, dispute resolution by the tax administration and temporary restrictions on modifying directory information while disputes are being resolved.
To maintain service continuity, outgoing platforms must continue transmitting data for one year after a client leaves and provide necessary continuity information within five business days of a request.
Reporting obligations clarified
The decree also specifies electronic reporting frequencies for approved platforms.
Where taxpayers have no reportable transactions during a reporting period, no submission is required. Otherwise, reporting is generally required monthly for taxpayers under specified standard tax regimes and every two calendar months for other regimes, with reporting obligations assessed separately for each approved platform selected by the taxpayer.
The legislation also sets transitional arrangements for existing registration applications and requires already registered platforms seeking renewal to submit applications at least five months before their registration expires, together with updated audit documentation and disclosure requirements.
