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Regulation10 July 2025· 7 min

E-invoicing: what to know before it comes into force

Timetable, formats (UBL, CII, Factur-X), the role of PDPs and PPF: get ready for the reform.

E-invoicing is gradually becoming mandatory for all VAT-registered companies in France. This reform deeply changes accounting practices and requires an upgrade of invoice issuance and reception systems.

Accepted formats

  • UBL
  • CII
  • Factur-X (hybrid: PDF + structured data)

Classic PDF invoices will no longer be accepted as legal invoices.

The essential role of platforms: PDP and PPF

Invoices transit through a Partner Dematerialisation Platform (PDP) or the Public Invoicing Portal (PPF). Platform choice drives operational comfort and integration with your accounting.

Risks of non-compliance

  • Invoice rejections
  • Payment delays
  • Cash-flow strain
  • Tax risks (adjustments)
  • Tensions with clients and suppliers

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