Plateforme Agréée (PA) guide

France’s PA system. Guides, timeline, key concepts and obligations.

France is replacing paper and PDF invoicing with a CTC regime covering all VAT-registered businesses established in France. Invopop is an officially approved Plateforme Agréée (PA) under the DGFiP mandate. The reform has two pillars: Invoicing, which requires domestic B2B invoices to be exchanged as structured electronic documents through accredited platforms (PDPs), and Reporting, which requires transaction and payment data to be transmitted to the tax authority for operations outside the e-invoicing scope (B2C sales, international trade, and payments on services subject to VAT on collection).

This guide walks through how to implement these obligations in practice: classifying your transactions into the correct flows, building compliant invoices, and handling status reporting and e-reporting submissions.

Prerequisites

• An Invopop workspace with the France, Peppol, and OASIS UBL apps enabled. Enable UN/CEFACT CII for maximum compatibility and PDF Generator to attach human readable versions of your documents.
• French company details, including SIREN/SIRET.
• A clear view of your invoicing flows (B2B, B2C, domestic, cross-border).

The full France PA implementation is complete. However, some minor changes are still possible ahead of the September 2026 mandate, particularly to APIs and the fr-ctc-flow10-v1 add-on.

Guides

Registration is a one-time, per-party prerequisite for the invoicing, status, and reporting flows. Before a French SIREN can send or receive invoices through Invopop, it must be registered in the French Annuaire and published on the Peppol network.

Registration

Register and unregister a party in the French Directory and on Peppol.

Invoicing in France covers exchanges where both parties are registered in the Annuaire. A single GOBL invoice can generate and send any of the formats allowed in France (UBL, CII, Factur-X), with the required copy reported automatically to the PPF.

Invoicing

Send and receive B2B invoices via Peppol with PPF reporting.

Reporting (Flux 10) covers everything outside regulated e-invoicing: B2C sales, cross-border B2B, and any flow where one party isn’t in the Annuaire. You record each invoice and payment, Invopop generates a Flux 10 XML for each closed reporting window and sends it to the PPF.

Reporting

Periodic e-reporting of B2C and non-regulated B2B transactions.

Status updates carry the lifecycle and payment state of domestic B2B invoices (CDAR): acknowledged, accepted, disputed, refused, paid. Each is built as a GOBL document and exchanged between PAs over Peppol, with the mandatory codes (notably 210 refused and 212 paid) also forwarded to the PPF.

Status

Send, receive, and derive lifecycle status updates (CDAR).

Directory lookup queries the French Annuaire to confirm whether a party is registered before sending — useful for branching between regulated and non-regulated flows. Look up a party by its SIREN or by its electronic address.

Directory lookup

Check whether a SIREN or electronic address is registered in the Annuaire.

Timeline

Reception is universal from 1 September 2026 for all companies regardless of size, while issuance splits by band:

Company size	Size criteria	Must receive	e-invoicing and e-reporting
Large	5,000+ staff, or turnover > €1.5bn / balance sheet > €2bn	1 Sep 2026	1 Sep 2026
Mid-sized (ETI)	250–5,000 staff and turnover €50M–1.5bn / balance sheet €43M–2bn	1 Sep 2026	1 Sep 2026
SME (PME)	under 250 staff and turnover < €50M or balance sheet < €43M	1 Sep 2026	1 Sep 2027
Micro (TPE)	subset of the SME band, at the smallest end	1 Sep 2026	1 Sep 2027

View our compliance timeline for France.

Key concepts

Annuaire	The French e-invoicing directory where parties must be registered to participate in regulated e-invoicing flows. Not to be confused with the Peppol Directory.
PPF	Portail Public de Facturation — the French government system that receives mandatory invoice data and lifecycle updates. Invopop handles all communications with the PPF automatically.
Regulated Flow	An invoice exchange where both the sender and receiver are registered in the Directory. These follow the complete French e-invoicing process including Peppol transmission and PPF reporting.
Non-Regulated Flow	An invoice exchange where only one party is registered in the Directory. Invoices are stored for e-reporting to the PPF but may not be transmitted via Peppol.
E-reporting	Periodic reporting to the PPF covering non-regulated flows and B2C transactions.
CDAR	Cross Domain Acknowledgement and Response. The format used for lifecycle status updates (“cycle de vie”) in France, communicated between parties and to the PPF.
Fifth Corner	The tax authority in the Peppol exchange model. Corners 1–4 are sender, sender’s PA, receiver’s PA, and receiver; the fifth corner is the tax authority that receives a copy of the invoice for regulated flows. In France this is the PPF.
F1 Invoice	Simplified UBL format used to forward the invoice to the fifth corner (the tax authority, i.e. the PPF) for regulated flows. Part of e-invoicing, not e-reporting. Generated automatically by Invopop.

Flows and obligations

In France’s e-invoicing reform, “flux” are the officially numbered message flows defined in the external specifications that structure how invoices and tax data move between businesses, their plateformes agréées (PAs), and the administration. This table presents the flows relevant to an integration with Invopop:

Flux	What it carries	Guide
2	The structured invoice exchanged between the supplier’s and the buyer’s PAs	Invoicing
6	Lifecycle statuses (déposée, rejetée, refusée, encaissée) plus optional statuses including payment details	Status
10.1	International B2B transaction data where either business is French	Reporting
10.2	Payment data on those international B2B transactions	Reporting
10.3	Aggregated B2C transaction data (e.g., daily sales totals per rate)	Reporting
10.4	Aggregated B2C payment data	Reporting

The reform splits every transaction into one of two regimes, and the split is entirely determined by who the counterparty is and where they sit. This tells us the flow that corresponds to the transaction:

Issuer → counterparty	Flows	Obligation
French company → French company (VAT taxable)	2 6	Invoicing and Status
Foreign company with a French permanent establishment → French company	2 6	Invoicing Status
French company → EU company	10.1 10.2	Reporting
French company → Non-EU company	10.1 10.2	Reporting
French company → Foreign taxable person, non-established (even if FR-VAT-registered)	10.1 10.2	Reporting
EU company → French company	10.1 10.2	Reporting by the French buyer
Foreign company (non-EU) → French company	10.1 10.2	Reporting by the French buyer
French company → French non-taxable legal person (not VAT-registered)	10.3 10.4	Reporting
French company → French consumer	10.3 10.4	Reporting
French company → EU / non-EU consumer	10.3 10.4	Reporting
Foreign non-established company (FR-VAT-registered) → French consumer / non-established taxable person	10.3 10.4	Reporting by the foreign seller
French company → French public entity (B2G)	Chorus Pro circuit	Chorus Pro

Mandatory mentions

Beyond the usual invoice data (parties, dates, line detail, VAT), the reform adds four nouvelles mentions obligatoires that every domestic B2B e-invoice must carry from 1 September 2026.

Mention	GOBL field	Notes
Buyer’s SIREN (SIRET where the establishment matters)	customer.tax_id and customer.identities[]	Provide the SIREN or SIRET identity. Required for routing and enforced by BR-FR-10/11.
Delivery address (country/address, when it differs from billing)	delivery.receiver.addresses[]	Required when the place of delivery differs from the customer’s billing address. Omit it when they are the same.
Nature of the operation (goods / services / both)	tax.ext.fr-ctc-billing-mode	Mandatory classification between B* = goods, S* = services or M* = mixed.
VAT on debits (paiement de la TVA d’après les débits, when opted)	tax.notes[] with key tax	Carried as a legal-mention note. Add it only when the supplier has opted for VAT on debits.

FAQ

Consult our France FAQ section.

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🇫🇷 Invopop resources for France

Compliance	Invoicing compliance in France Compliance timeline
Apps	France Peppol Chorus Pro France
Guides	Chorus Pro — Supplier registration · Issuing invoices PA Guide — Registration · Invoicing · Status · Reporting
FAQ	France FAQ
GOBL	France Tax Regime Chorus Pro Addon French Factur-X Addon
GitHub	gobl.xinvoice

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