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French implementation plans for e-invoicing before 2026

French implementation plans for e-invoicing before 2026

Ahead of the September 2026 deadline for mandatory B2B e-invoicing, France is poised to join 20 other national leaders adopting the Peppol standard. France intends to apply for national authority status within Peppol, tasked with supporting and promoting these standards and the network. Each national authority is appointed by the non-profit organization OpenPeppol and oversees the development, implementation, and maintenance of Peppol specifications (Pan-European Public Procurement On-Line).

This move by France represents a promising step in preparing for the compulsory implementation of B2B e-invoicing in 2026.

Peppol serves as a network for sending e-invoices and other electronic business documents. Users utilize Peppol Access Points to send standard e-invoices (and other documents) to fellow network members. Businesses have the option to establish their own access points or engage specialized agents for these services.

National Peppol authorities ensure that technical standards and service specifications for users and access points are adhered to within their respective countries. Typically overseen by tax authorities, these authorities can also include other non-profit entities such as Denmark’s Business Authority or the UK’s National Health Service.

Initially launched within the EU, Peppol has expanded to encompass 40 countries worldwide. Since 2020, all public sector institutions and authorities in the EU have been legally mandated to accept Peppol-standard invoices.

E-invoicing report

CountryDateComments
EU e-invoice proposals2030-35Digital reporting and e-invoicing harmonisation
AlbaniaJan 2021Authorised e-invoice software and pre-clearance
BelgiumJan 2026Phased introduction of B2B e-invoices
BulgariaTBCPublic consultation on pre-clearance model e-invoice
CroatiaJan 2026B2B mandatory e-invoicing
Denmark2024Digital record keeping obligations
Estonia2025Suppliers must offer customers e-invoicing option
FinlandApr 2020Customer option to require B2B e-invoices
FranceSep 2026E-invoicing and e-reporting for B2B and B2C
Germany2025-28B2B mandatory e-invoicing proposals
Greece2025e-invoicing based on exiting myDATA digital reporting
HungaryJul 2018RTIR live invoice reporting. No govt pre-clearance required
 Jan 2024eVAT pre-filled returns based on live invoice reporting
ItalyJan 2019Micro businesses join SdI e-invoicing Jan 2024
IrelandTBCPublic consultation underway
LatviaJan 2026B2B e-invoices based on PEPPOL
LithuaniaTBCE-invoicing platform being scoped
MontenegroTBCB2B mandatory e-invoicing preparations
NetherlandsNo mandate plannedUnlikely to adopt domestic reforms
PolandFeb 2026B2B mandated e-invoicing
PortugalJan 2024Certified invoicing software for non-residents
 Jan 2024ATCUD digital invoice signature for non-residents
RomaniaJul 2024RO e-invoicing implementation
RussiaTBCExtension of Traceability Model to B2B on hold
SerbiaJan 2023B2B e-invoicing
Slovakia2025B2B and B2C e-invoice rollout
Slovenia2025 ?e-SLOG B2B proposal stalled
Spain 1Jul 2017SII live invoice and book reporting
Spain 2Jan 2026?Pre-clearance B2B e-invoices; supplement to SII
Spain 3Jan 2026?Certified e-invoicing software VERI*FACTU
SwedenTBCPEPPOL based mandatory e-invoicing
TurkeyJan 2014e-invoice e-Fatura and e-Arşiv
UKApr 2022MTD for VAT extended to 1.1million taxpayers

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