What is the timeline for the French e-invoicing mandate?

From 1 September 2026, every business in scope must be able to receive e-invoices, and large companies and mid-sized companies (ETIs) must issue them and send e-reporting data. SMEs, very small businesses and micro-businesses must issue from 1 September 2027 and can start earlier voluntarily. Source: the DGFiP's start-up guide for 1 September 2026.

Can we send invoices through the PPF for free?

No. In October 2024 France dropped the plan for the state portal (PPF) to carry invoices. The PPF now runs the central directory and passes invoice data to the tax authority. Invoices must be issued, sent and received through a plateforme agréée (accredited platform, formerly called a PDP).

Does Odoo have its own approved platform?

Yes. Odoo's French e-invoicing module, France - E-Invoicing (Approved Platform), sends and receives invoices through Odoo's approved platform from inside Odoo. You can also connect another platform if you already have one.

What format is required: Factur-X or pure XML?

The reform accepts Factur-X (a PDF with embedded XML), UBL and CII, all aligned with EN 16931. Odoo generates Factur-X and UBL/CII, set per customer.

E-reporting sends transaction data, and in some cases payment data, to the tax authority through your platform, for operations that are not domestic B2B invoices, such as sales to consumers and to foreign customers. It applies to large companies and ETIs from 1 September 2026, and follows the issuing calendar for smaller businesses.

What are the penalties?

The tax code sets a fine per invoice not issued electronically (CGI article 1737) and a separate penalty regime for missing e-reporting data (article 1788 D). For failing to use a platform to receive, a formal notice gives three months to comply before a fine applies. Check current amounts with your accountant.

What happens if an invoice is rejected?

The rejection and its reason come back onto the invoice in Odoo. Typical causes are an invalid SIREN or SIRET, a mismatched VAT number or a missing mandatory field. Most are master-data fixes; we clean customer data during setup to prevent them.

Can we keep our existing invoice design?

Yes. With Factur-X, the PDF customers see keeps your layout; the embedded XML is the part platforms read. We rebuild your template as a Factur-X PDF during implementation.

What about invoices to public-sector buyers?

Invoices to French public bodies already go through Chorus Pro, which Odoo's French localization supports with Factur-X.

What's the implementation cost?

It depends on the number of French entities, your invoice volume, whether you also need e-reporting, and how clean your customer SIREN and VAT data is. We don't work from a price list: the free readiness check ends with a written gap list and a fixed price to close it, so the number you sign is the number you pay. Platform fees are separate and depend on the platform you choose. For existing Odoo France customers, adding e-invoicing to the current setup costs less.

We're a non-French parent with a French subsidiary. Does this apply?

Yes. The mandate applies to the French entity regardless of where the parent is. We add French compliance to an existing global Odoo database, or deploy Odoo for the French subsidiary while group HQ runs another system.

Who must comply with French e-invoicing, and what must SMEs do before 1 September 2027?

The reform covers B2B invoices between businesses established in France. Since 1 September 2026, every business in scope must be able to receive e-invoices through a plateforme agréée (accredited platform), and large companies and ETIs (mid-sized companies) must also issue them. SMEs and micro-businesses must issue from 1 September 2027 and may start earlier. Until then they still have to receive, so set that up first.

Does Odoo handle French e-reporting for point-of-sale sales?

Yes. Odoo includes e-reporting for Point of Sale. E-reporting sends transaction data, and in some cases payment data, through your platform for operations outside domestic B2B invoicing, such as sales to consumers and to foreign customers. Large companies and ETIs send e-reporting data from 1 September 2026; smaller businesses follow the issuing calendar, from 1 September 2027.

How long does French e-invoicing setup in Odoo take?

A single French entity takes 4–6 weeks from green light, and a multi-entity French group takes 6–10 weeks. If you already run Odoo with the French localisation, adding e-invoicing takes 2–4 weeks. The work covers platform registration, cleaning customer SIREN and VAT data, a Factur-X invoice template and receiving supplier invoices as draft bills. See how we serve businesses in France.

France B2B Mandate

France E-Invoicing 2026–2027 on Odoo (Factur-X + Approved Platform)

France's B2B e-invoicing reform has been in force since 1 September 2026. Every business in scope must be able to receive e-invoices; large companies and mid-sized companies (ETIs) must also issue them and send e-reporting data, and SMEs and micro-businesses must issue from 1 September 2027. Invoices travel through an accredited platform (plateforme agréée). Odoo ships its own approved-platform connection, plus Factur-X and UBL.

Last reviewed: October 12, 2026

What it is

Article 289 bis of the French tax code (CGI) requires B2B invoices between businesses established in France to be issued, sent and received through a plateforme agréée (PA, an accredited platform, formerly called a PDP). The calendar, confirmed in the DGFiP's September 2026 start-up guide: from 1 September 2026 every business in scope must be able to receive e-invoices, and large companies and mid-sized companies (ETIs) must issue them; SMEs, very small businesses and micro-businesses must issue from 1 September 2027, and may start earlier voluntarily. Since October 2024 the state portal (PPF) is no longer a free route for sending invoices: it runs the central directory that tells platforms where to deliver each invoice and passes invoice data to the tax authority. Alongside invoicing, e-reporting sends transaction data, and in some cases payment data, through the same platform, for example for sales to consumers and to foreign customers.

Why it matters

The obligations are already running, and the DGFiP's guide says start-up difficulties do not suspend them. The tax code sets a fine per invoice not issued electronically (CGI article 1737), a separate penalty regime for missing e-reporting data (article 1788 D), and, for failing to use a platform to receive, a formal notice giving three months to comply before a fine. SMEs issuing from September 2027 have one year to prepare, but they already have to receive. Handling it in the ERP keeps one record per invoice: the same posted invoice feeds the e-invoice, its status, e-reporting and the accounts.

Features

What France E-Invoicing 2026–2027 on Odoo (Factur-X + Approved Platform) does, capability by capability.
Capability	What it does
Odoo's approved-platform connection	Odoo's French e-invoicing module (France - E-Invoicing, Approved Platform) registers your company and sends and receives invoices through Odoo's approved platform, so there is no separate platform integration to build.
Factur-X (hybrid PDF + XML)	A readable PDF with the structured XML embedded. Customers see a familiar invoice; platforms read the XML. Your existing invoice layout can be kept.
UBL and CII XML	Pure XML in EN 16931-aligned UBL or CII for buyers and platforms that prefer it, set per customer.
Receiving supplier invoices	Invoices addressed to you in the central directory arrive in Odoo as draft vendor bills with the structured data filled in, ready for approval rather than re-keying.
Invoice status lifecycle	Statuses such as submitted, received, accepted, refused and paid come back onto each invoice, so finance sees rejections and disputes without leaving Odoo.
E-reporting	Transaction and payment data for operations outside domestic B2B invoicing, such as sales to consumers and to foreign customers, sent through the platform. Odoo includes e-reporting for Point of Sale.
Chorus Pro for public buyers	Invoices to French public-sector buyers go through Chorus Pro, which Odoo's French localization supports with Factur-X.
Multi-entity and multi-country	French groups run each entity's registration from one Odoo database, alongside Belgian Peppol, German XRechnung and other EU e-invoicing rules.

How it works

Scope assessment

We confirm which of your entities must issue since September 2026 (large companies and ETIs) and which from September 2027 (SMEs and micro-businesses), and check that every entity can receive today.
Choose your platform

Use Odoo's own approved platform, or keep a platform you already contract with if it connects to Odoo. We compare formats, statuses and e-reporting coverage before you decide.
Odoo configuration

French localization, customer master data (SIREN, SIRET and VAT numbers), Factur-X layouts, platform registration and the inbound flow into vendor bills.
Test with real partners

Test invoices and credit notes go to a few key customers and suppliers before the switch, so rejections are found before your deadline rather than at it.
Go live and monitor

Issuing switches on per customer group. Status and rejections are visible on each invoice, with close monitoring in the first weeks.
E-reporting

For sales to consumers or foreign customers, e-reporting data is set up from the same Odoo records and sent through the platform.

Deployment timeline

Single-entity French business: 4–6 weeks from green light. Multi-entity French groups: 6–10 weeks. Existing Odoo France customers: 2–4 weeks to add e-invoicing to the current setup. We confirm the effort and a fixed price after a short readiness check.

Best for

SMEs and micro-businesses that must issue e-invoices from 1 September 2027 and still send PDF or paper invoices; large companies and ETIs already in scope that need issuing, statuses or e-reporting working properly; businesses that cannot yet receive e-invoices; multi-entity French groups; and foreign groups with a French subsidiary that need French compliance on their existing Odoo database.

Frequently asked questions

What is the timeline for the French e-invoicing mandate?

From 1 September 2026, every business in scope must be able to receive e-invoices, and large companies and mid-sized companies (ETIs) must issue them and send e-reporting data. SMEs, very small businesses and micro-businesses must issue from 1 September 2027 and can start earlier voluntarily. Source: the DGFiP's start-up guide for 1 September 2026.
Can we send invoices through the PPF for free?

No. In October 2024 France dropped the plan for the state portal (PPF) to carry invoices. The PPF now runs the central directory and passes invoice data to the tax authority. Invoices must be issued, sent and received through a plateforme agréée (accredited platform, formerly called a PDP).
Does Odoo have its own approved platform?

Yes. Odoo's French e-invoicing module, France - E-Invoicing (Approved Platform), sends and receives invoices through Odoo's approved platform from inside Odoo. You can also connect another platform if you already have one.
What format is required: Factur-X or pure XML?

The reform accepts Factur-X (a PDF with embedded XML), UBL and CII, all aligned with EN 16931. Odoo generates Factur-X and UBL/CII, set per customer.
What is e-reporting?

E-reporting sends transaction data, and in some cases payment data, to the tax authority through your platform, for operations that are not domestic B2B invoices, such as sales to consumers and to foreign customers. It applies to large companies and ETIs from 1 September 2026, and follows the issuing calendar for smaller businesses.
What are the penalties?

The tax code sets a fine per invoice not issued electronically (CGI article 1737) and a separate penalty regime for missing e-reporting data (article 1788 D). For failing to use a platform to receive, a formal notice gives three months to comply before a fine applies. Check current amounts with your accountant.
What happens if an invoice is rejected?

The rejection and its reason come back onto the invoice in Odoo. Typical causes are an invalid SIREN or SIRET, a mismatched VAT number or a missing mandatory field. Most are master-data fixes; we clean customer data during setup to prevent them.
Can we keep our existing invoice design?

Yes. With Factur-X, the PDF customers see keeps your layout; the embedded XML is the part platforms read. We rebuild your template as a Factur-X PDF during implementation.
What about invoices to public-sector buyers?

Invoices to French public bodies already go through Chorus Pro, which Odoo's French localization supports with Factur-X.
What's the implementation cost?

It depends on the number of French entities, your invoice volume, whether you also need e-reporting, and how clean your customer SIREN and VAT data is. We don't work from a price list: the free readiness check ends with a written gap list and a fixed price to close it, so the number you sign is the number you pay. Platform fees are separate and depend on the platform you choose. For existing Odoo France customers, adding e-invoicing to the current setup costs less.
We're a non-French parent with a French subsidiary. Does this apply?

Yes. The mandate applies to the French entity regardless of where the parent is. We add French compliance to an existing global Odoo database, or deploy Odoo for the French subsidiary while group HQ runs another system.
Who must comply with French e-invoicing, and what must SMEs do before 1 September 2027?

The reform covers B2B invoices between businesses established in France. Since 1 September 2026, every business in scope must be able to receive e-invoices through a plateforme agréée (accredited platform), and large companies and ETIs (mid-sized companies) must also issue them. SMEs and micro-businesses must issue from 1 September 2027 and may start earlier. Until then they still have to receive, so set that up first.
Does Odoo handle French e-reporting for point-of-sale sales?

Yes. Odoo includes e-reporting for Point of Sale. E-reporting sends transaction data, and in some cases payment data, through your platform for operations outside domestic B2B invoicing, such as sales to consumers and to foreign customers. Large companies and ETIs send e-reporting data from 1 September 2026; smaller businesses follow the issuing calendar, from 1 September 2027.
How long does French e-invoicing setup in Odoo take?

A single French entity takes 4–6 weeks from green light, and a multi-entity French group takes 6–10 weeks. If you already run Odoo with the French localisation, adding e-invoicing takes 2–4 weeks. The work covers platform registration, cleaning customer SIREN and VAT data, a Factur-X invoice template and receiving supplier invoices as draft bills. See how we serve businesses in France.