French e-invoicing 2026 — choosing your platform (PDP)
The reform makes electronic invoicing mandatory between French businesses. The timeline, six registered platforms compared on factual criteria, and the questions to ask before signing.
French reform (CGI, art. 289 bis) · Verified 2026-06
September 1, 2026
All businesses must be able to receive electronic invoices. Large enterprises and mid-caps: issuing becomes mandatory.
September 1, 2027
SMEs and micro-entreprises: issuing becomes mandatory in turn. E-reporting of B2C and international transactions follows the same timeline.
Right now
Choose your platform, check its PDP registration on the DGFiP list, test issuing/receiving and the connection to your invoicing software.
| Criterion | Cegid | Docaposte | Esker | Pennylane | Qonto | Sage |
|---|---|---|---|---|---|---|
| Main target | Small businesses & accounting firms | Mid-caps & large enterprises | Mid-caps & large enterprises | Small businesses & accounting firms | Freelancers & micro-businesses | Micro & small businesses (TPE & PME) |
| PDP-registered (DGFiP) | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes |
| Issuing & receiving | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes |
| E-reporting | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes | ✓ Yes |
| Native accounting | ✓ Yes | — | — | ✓ Yes | ~ Partial | ✓ Yes |
| Micro-business / freelancer offer | ~ Partial | ~ Partial | — | ✓ Yes | ✓ Yes | ✓ Yes |
| Vendor website | Visit | Visit | Visit | Visit | Visit | Visit |
Which platform for your profile?
Micro-entrepreneur / freelancer
Even under the VAT exemption, you will have to receive electronic invoices. A small-business offer built into your invoicing tool or business banking app is more than enough to get started.
Small business with accounting software
The simplest route is the PDP attached to your existing software: no double entry, e-reporting flows from the same data. Check the vendor's actual registration, not just its marketing.
Mid-cap / large enterprise
Volumes, legacy EDI, multiple entities: specialised platforms (Esker, Docaposte) with ERP integration and migration of existing channels. The project is planned in months, not weeks.
Accounting firm
Multi-client PDP (Cegid, Pennylane) to collect client flows at a single point — and turn the reform into an opportunity to standardise production.
Frequently asked questions
Am I affected by the reform?
Yes, as soon as you are a VAT-taxable business established in France — including micro-entrepreneurs under the VAT exemption. Receiving electronic invoices becomes mandatory for everyone on September 1, 2026; issuing follows by company size (2026 large/mid-caps, 2027 SMEs/micro).
PDP, OD, PPF: what's the difference?
The PDP (partner dematerialisation platform) is registered by the DGFiP and is the only one authorised to transmit invoices and e-reporting. The PPF (public portal) has been refocused on the central directory and data concentration. An OD (dematerialisation operator) can prepare your flows but must rely on a PDP.
What should you actually do before September 2026?
1) Check whether your invoicing/accounting software is, or relies on, a registered PDP. 2) Choose and sign with the platform. 3) Verify your data in the directory (SIREN, receiving addresses). 4) Test issuing and receiving on a pilot scope.
How much does it cost?
It varies widely: receiving plus a modest issuing volume is often included in the small-business offers of invoicing software or business banks; specialised platforms for mid-caps/large enterprises are priced by volume and integration. Compare like for like (issuing + receiving + e-reporting).
Self-reported data from the DGFiP list of registered platforms ("under reserve") and vendor websites, verified in June 2026. The official list evolves: check the registration on impots.gouv.fr before signing. No link on this page is sponsored or paid.
Official sources