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All rights reserved.",{},"/en/settings",{"description":748},"en/settings","WEQ4qT3y_0itGXSQasjrX3_o5unwpfXobFSFaaR_o98",{"id":946,"title":253,"auth":21,"body":947,"canonical":21,"description":1636,"extension":757,"icon":256,"image":21,"keywords":1637,"last_reviewed":1645,"last_updated":1646,"layout":1647,"listed":34,"meta":1648,"nav_column":21,"nav_tab":21,"navigation":357,"no_index":34,"path":254,"redirect":21,"schema_type":1650,"search_boost":21,"seo":1651,"seo_description":21,"seo_title":1652,"show_chat":357,"stem":255,"translationKey":1653,"__hash__":1654},"knowledge/en/5.docs/2.knowledge/2.regulations/1.europe/30.france.md",{"type":745,"value":948,"toc":1620},[949,954,964,969,1078,1085,1089,1092,1135,1146,1149,1245,1248,1252,1259,1275,1278,1281,1294,1299,1302,1316,1319,1323,1326,1401,1404,1408,1415,1419,1422,1442,1445,1448,1452,1455,1458,1483,1490,1494,1500,1506,1512,1515,1518,1532,1536,1561,1564,1573,1583],[950,951,953],"h1",{"id":952},"france-the-ctc-reform-and-what-it-means-for-you","France: the CTC reform and what it means for you",[955,956,957,958,963],"p",{},"From 1 September 2026, France introduces mandatory e-invoicing for B2B transactions. The French model differs from most other countries: alongside a public platform (PPF), businesses can use accredited private platforms known as Plateformes agreees (PAs). eConnect has submitted its PA application with the DGFiP (dossier number 30081097); once accreditation is granted eConnect can process both domestic and cross-border invoices to and from France via ",[959,960,962],"a",{"href":961},"/en/solutions/multichannel","international invoicing",".",[965,966,968],"h2",{"id":967},"overview","Overview",[970,971,972,985],"table",{},[973,974,975],"thead",{},[976,977,978,982],"tr",{},[979,980,981],"th",{},"Aspect",[979,983,984],{},"Details",[986,987,988,1000,1010,1020,1038,1048,1058,1068],"tbody",{},[976,989,990,997],{},[991,992,993],"td",{},[994,995,996],"strong",{},"B2G",[991,998,999],{},"Mandatory via Chorus Pro (the government platform through which French businesses have been sending invoices to the government since 2020)",[976,1001,1002,1007],{},[991,1003,1004],{},[994,1005,1006],{},"B2B",[991,1008,1009],{},"Phased mandate: September 2026 (large), September 2027 (SMEs)",[976,1011,1012,1017],{},[991,1013,1014],{},[994,1015,1016],{},"Model",[991,1018,1019],{},"CTC (Continuous Transaction Controls)",[976,1021,1022,1026],{},[991,1023,1024],{},[994,1025,58],{},[991,1027,1028,1031,1032,1034,1035,1037],{},[959,1029,1030],{"href":473},"Factur-X",", UBL FR CIUS, UBL FR EXTENDED, ",[959,1033,452],{"href":453}," FR CIUS, ",[959,1036,452],{"href":453}," EXTENDED, CDAR",[976,1039,1040,1045],{},[991,1041,1042],{},[994,1043,1044],{},"Network",[991,1046,1047],{},"Peppol (PAs as Access Points)",[976,1049,1050,1055],{},[991,1051,1052],{},[994,1053,1054],{},"Identifier",[991,1056,1057],{},"SIREN under EAS 0225",[976,1059,1060,1065],{},[991,1061,1062],{},[994,1063,1064],{},"PASR",[991,1066,1067],{},"Approved 25 February 2026",[976,1069,1070,1075],{},[991,1071,1072],{},[994,1073,1074],{},"Penalties",[991,1076,1077],{},"€ 50/invoice (cap € 15,000/year), € 500/e-reporting transmission",[955,1079,1080],{},[1081,1082],"img",{"alt":1083,"src":1084},"The French CTC model: PAs, PPF and DGFiP","/leren/images/frankrijk-1.png",[965,1086,1088],{"id":1087},"when-does-it-become-mandatory","When does it become mandatory?",[955,1090,1091],{},"The rollout takes place in two phases:",[970,1093,1094,1107],{},[973,1095,1096],{},[976,1097,1098,1101,1104],{},[979,1099,1100],{},"Phase",[979,1102,1103],{},"Who",[979,1105,1106],{},"Deadline",[986,1108,1109,1122],{},[976,1110,1111,1116,1119],{},[991,1112,1113],{},[994,1114,1115],{},"Phase 1",[991,1117,1118],{},"Large and medium-sized enterprises",[991,1120,1121],{},"September 2026",[976,1123,1124,1129,1132],{},[991,1125,1126],{},[994,1127,1128],{},"Phase 2",[991,1130,1131],{},"SMEs and micro-enterprises",[991,1133,1134],{},"September 2027",[955,1136,1137,1138,1141,1142,1145],{},"All French businesses must be able to ",[994,1139,1140],{},"receive"," e-invoices from September 2026, regardless of their size. The obligation to ",[994,1143,1144],{},"send"," e-invoices is linked to company size.",[955,1147,1148],{},"France uses four business categories based on employees, revenue and balance sheet total:",[970,1150,1151,1169],{},[973,1152,1153],{},[976,1154,1155,1158,1161,1164,1167],{},[979,1156,1157],{},"Category",[979,1159,1160],{},"Employees",[979,1162,1163],{},"Revenue",[979,1165,1166],{},"Balance sheet total",[979,1168,1106],{},[986,1170,1171,1190,1209,1228],{},[976,1172,1173,1179,1182,1185,1188],{},[991,1174,1175,1178],{},[994,1176,1177],{},"Grandes entreprises"," (large)",[991,1180,1181],{},"≥ 5,000 or thresholds exceeded",[991,1183,1184],{},"> € 1.5 billion",[991,1186,1187],{},"> € 2 billion",[991,1189,1121],{},[976,1191,1192,1198,1201,1204,1207],{},[991,1193,1194,1197],{},[994,1195,1196],{},"ETI"," (intermediate)",[991,1199,1200],{},"250-4,999",[991,1202,1203],{},"≤ € 1.5 billion",[991,1205,1206],{},"≤ € 2 billion",[991,1208,1121],{},[976,1210,1211,1217,1220,1223,1226],{},[991,1212,1213,1216],{},[994,1214,1215],{},"PME"," (small)",[991,1218,1219],{},"50-249",[991,1221,1222],{},"≤ € 50 million",[991,1224,1225],{},"≤ € 43 million",[991,1227,1134],{},[976,1229,1230,1235,1238,1241,1243],{},[991,1231,1232],{},[994,1233,1234],{},"TPE / Micro-entreprise",[991,1236,1237],{},"\u003C 10",[991,1239,1240],{},"≤ € 2 million",[991,1242,1240],{},[991,1244,1134],{},[955,1246,1247],{},"Grandes entreprises and ETIs fall under phase 1 (September 2026). PMEs and micro-entreprises fall under phase 2 (September 2027). If you invoice a French business, the category of that recipient determines when you are obligated to invoice electronically.",[965,1249,1251],{"id":1250},"how-does-the-french-model-work","How does the French model work?",[955,1253,1254,1255,1258],{},"France has opted for a ",[994,1256,1257],{},"CTC model"," (Continuous Transaction Controls). This means invoice data is shared with the tax authority in near real-time. The system uses two types of platforms:",[1260,1261,1262,1269],"ul",{},[1263,1264,1265,1268],"li",{},[994,1266,1267],{},"PPF (Portail Public de Facturation)",": the public platform that serves as a central routing point and Annuaire (directory). Comparable to Mercurius in Belgium, but with a broader role.",[1263,1270,1271,1274],{},[994,1272,1273],{},"PA (Plateforme agreee)",": accredited private platforms that function as Peppol Access Points. PAs are allowed to both exchange invoices and forward reporting data to the tax authority.",[955,1276,1277],{},"Chorus Pro is the existing government platform through which French businesses have been obligated to send invoices to government agencies since 2020 (B2G). The PPF is its successor, adding B2B functionality. Customers who already know Chorus Pro can consider the PPF as the extension to business-to-business traffic.",[955,1279,1280],{},"The PAs communicate with each other via the Peppol network: Peppol forms the technical backbone of the French system. Organisations that already invoice via Peppol will be able to reach French recipients through the same network.",[1282,1283,1284],"blockquote",{},[955,1285,1286,1289,1290,1293],{},[994,1287,1288],{},"Note",": the term \"PDP\" (Plateforme de Dematerialisation Partenaire) that you may have seen before has been officially replaced by ",[994,1291,1292],{},"PA"," (Plateforme agreee).",[1295,1296,1298],"h3",{"id":1297},"regulated-and-non-regulated-flows","Regulated and non-regulated flows",[955,1300,1301],{},"An important distinction in the French model:",[1260,1303,1304,1310],{},[1263,1305,1306,1309],{},[994,1307,1308],{},"Regulated flows"," are domestic invoices between two French taxable persons. Only accredited PAs may process these invoices.",[1263,1311,1312,1315],{},[994,1313,1314],{},"Non-regulated flows"," are cross-border invoices (for example, from the Netherlands to France). Any Peppol Service Provider may process these.",[955,1317,1318],{},"Because eConnect is becoming a PA, you can use eConnect for both cross-border and domestic French invoicing.",[965,1320,1322],{"id":1321},"which-formats-are-mandatory","Which formats are mandatory?",[955,1324,1325],{},"France prescribes six invoice formats that every PA must support:",[970,1327,1328,1338],{},[973,1329,1330],{},[976,1331,1332,1335],{},[979,1333,1334],{},"Format",[979,1336,1337],{},"Description",[986,1339,1340,1351,1361,1371,1381,1391],{},[976,1341,1342,1348],{},[991,1343,1344],{},[994,1345,1346],{},[959,1347,1030],{"href":473},[991,1349,1350],{},"Hybrid PDF/A-3 with embedded XML. All profiles: MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED",[976,1352,1353,1358],{},[991,1354,1355],{},[994,1356,1357],{},"UBL EN16931 France CIUS",[991,1359,1360],{},"UBL invoice according to the French CIUS",[976,1362,1363,1368],{},[991,1364,1365],{},[994,1366,1367],{},"UBL EN16931 France EXTENDED-CTC-FR",[991,1369,1370],{},"UBL invoice with CTC extension for additional reporting data",[976,1372,1373,1378],{},[991,1374,1375],{},[994,1376,1377],{},"CII EN16931 France CIUS",[991,1379,1380],{},"CII invoice according to the French CIUS",[976,1382,1383,1388],{},[991,1384,1385],{},[994,1386,1387],{},"CII EN16931 EXTENDED-CTC-FR",[991,1389,1390],{},"CII invoice with CTC extension",[976,1392,1393,1398],{},[991,1394,1395],{},[994,1396,1397],{},"CDAR",[991,1399,1400],{},"Cross-Domain Acknowledgement and Response, for lifecycle statuses",[955,1402,1403],{},"As an eConnect customer, you don't need to change your format. The PSB accepts your invoice in the format you already use (UBL, CII, NLCIUS, XRechnung or any other supported format) and automatically transforms it to the format the French recipient expects.",[965,1405,1407],{"id":1406},"identifier-siren-under-eas-0225","Identifier: SIREN under EAS 0225",[955,1409,1410,1411,1414],{},"French businesses are registered on Peppol with their SIREN number under scheme ID ",[994,1412,1413],{},"0225",". The format can vary: SIREN, SIREN_SIRET, SIREN_SIRET_CODE_ROUTAGE, or SIREN_SUFFIXE. PAs are required to register all French end users under 0225.",[965,1416,1418],{"id":1417},"lifecycle-statuses-via-cdar","Lifecycle statuses via CDAR",[955,1420,1421],{},"A distinctive feature of the French model is the mandatory exchange of lifecycle statuses. After receiving an invoice, the receiving party sends a status back via CDAR messages:",[1260,1423,1424,1430,1436],{},[1263,1425,1426,1429],{},[994,1427,1428],{},"Rejetee"," (Rejected): invoice rejected",[1263,1431,1432,1435],{},[994,1433,1434],{},"Recue"," (Received): invoice received",[1263,1437,1438,1441],{},[994,1439,1440],{},"Mise a Disposition"," (Made Available): invoice made available for processing",[955,1443,1444],{},"This supplements the existing Peppol Invoice Response and Message Level Status. eConnect implements CDAR support as part of the PA accreditation.",[955,1446,1447],{},"The responsibility is twofold: eConnect as PA takes care of the technical exchange of CDAR messages. Forwarding the correct processing status (approved, rejected, paid) is the responsibility of the business itself, supported by the software vendor that provides the ERP system.",[965,1449,1451],{"id":1450},"econnect-application-as-plateforme-agreee","eConnect application as Plateforme agreee",[955,1453,1454],{},"eConnect is going through the accreditation process to become a PA. Important to know: companies without a French SIREN number can also become a PA. eConnect therefore does not need to be a French entity to operate as an accredited platform; a Chamber of Commerce extract and tax certificate suffice in place of SIREN.",[955,1456,1457],{},"Status as of 21 May 2026:",[1260,1459,1460,1463,1466,1474,1477,1480],{},[1263,1461,1462],{},"Account, business identification and representative: completed (dossier number 30081097)",[1263,1464,1465],{},"PA application formally filed via demarche.numerique.gouv.fr on 21 May 2026",[1263,1467,1468,1469,1473],{},"Handling: Service d'immatriculation PA in Lille (contact ",[1470,1471,1472],"code",{},"immat.pdp@dgfip.finances.gouv.fr",")",[1263,1475,1476],{},"DGFiP status: \"depose, en attente d'examen par l'administration\" — submission confirmed, substantive review not yet completed",[1263,1478,1479],{},"Test-ready expected: summer 2026",[1263,1481,1482],{},"Production-ready: before 1 September 2026 (the deadline for large enterprises)",[955,1484,1485,1486,1489],{},"As long as the DGFiP has not yet granted definitive accreditation, we do not speak of \"certified\" but of ",[994,1487,1488],{},"PA application under review",". Once the accreditation is in place, eConnect can process domestic French invoices (regulated flows) alongside the cross-border invoices that are already supported today.",[965,1491,1493],{"id":1492},"what-does-this-mean-for-you","What does this mean for you?",[955,1495,1496,1499],{},[994,1497,1498],{},"You invoice French businesses from abroad."," This is a non-regulated flow. eConnect already processes these invoices via the Peppol network. Once the PA accreditation is granted, the routing becomes even more direct.",[955,1501,1502,1505],{},[994,1503,1504],{},"You have a French branch."," You need a SIREN registration under EAS 0225. eConnect can guide you through this and perform the registration in the SMP.",[955,1507,1508,1511],{},[994,1509,1510],{},"You receive invoices from French suppliers."," From September 2026, you will receive invoices in one of the six mandatory formats, including Factur-X and CII. Regardless of the source format, the PSB automatically converts the invoice to whichever format your receiving configuration specifies, whether that is BIS Billing V3, NLCIUS, XRechnung or any other supported format. You don't need to modify your own integration.",[965,1513,1074],{"id":1514},"penalties",[955,1516,1517],{},"The French tax authority imposes penalties for non-compliance:",[1260,1519,1520,1526],{},[1263,1521,1522,1525],{},[994,1523,1524],{},"€ 50 per invoice"," not sent as an e-invoice (cap: € 15,000 per year)",[1263,1527,1528,1531],{},[994,1529,1530],{},"€ 500 per e-reporting transmission"," not submitted or submitted late",[965,1533,1535],{"id":1534},"frequently-asked-questions","Frequently asked questions",[1537,1538,1539,1547,1554],"e-accordion",{},[1540,1541,1544],"e-accordion-item",{"header":1542,"value":1543},"When does e-invoicing become mandatory in France?","item-1",[955,1545,1546],{},"From September 2026, large and medium-sized enterprises are required to send e-invoices. For SMEs and micro-enterprises the obligation applies from September 2027. All French businesses must be able to receive e-invoices from September 2026, regardless of their size.",[1540,1548,1551],{"header":1549,"value":1550},"Which format is used for e-invoices in France?","item-2",[955,1552,1553],{},"France prescribes six invoice formats, including Factur-X, UBL FR CIUS, CII FR CIUS and CDAR. As an eConnect customer you don't need to change your format: the PSB accepts your invoice in the format you already use and automatically transforms it to the format the French recipient expects.",[1540,1555,1558],{"header":1556,"value":1557},"Can I send invoices to France via eConnect?","item-3",[955,1559,1560],{},"Yes, eConnect supports invoice exchange with France via the Peppol network. For cross-border invoices (non-regulated flows) eConnect already processes these. eConnect has submitted its application for accreditation as a Plateforme agreee (PA) with the DGFiP (dossier number 30081097, status: application under review). Once that accreditation is granted, domestic French invoices (regulated flows) can also be processed via eConnect.",[1562,1563],"hr",{},[955,1565,1566,1567,963],{},"Have questions about e-invoicing in France or want to prepare for the mandate? ",[959,1568,1572],{"href":1569,"rel":1570},"https://econnect.eu/en/about-us/contact",[1571],"nofollow","Get in touch with our team",[1574,1575,1580],"e-button",{"className":1576,"target":1578,"to":1569,"variant":1579},[1577],"mt-4","_blank","link",[955,1581,1582],{},"Request advice",[1584,1585,1586,1590],"docs-related",{},[965,1587,1589],{"id":1588},"related","Related",[1260,1591,1592,1596,1601,1606,1610,1615],{},[1263,1593,1594],{},[959,1595,472],{"href":473},[1263,1597,1598],{},[959,1599,1600],{"href":453},"CII: Cross-Industry Invoice",[1263,1602,1603],{},[959,1604,1605],{"href":449},"Peppol BIS Billing V3",[1263,1607,1608],{},[959,1609,87],{"href":95},[1263,1611,1612],{},[959,1613,1614],{"href":103},"Continuous reporting and CTC models",[1263,1616,1617],{},[959,1618,1619],{"href":19},"What is Peppol and how does the network work?",{"title":748,"searchDepth":749,"depth":749,"links":1621},[1622,1623,1624,1628,1629,1630,1631,1632,1633,1634,1635],{"id":967,"depth":749,"text":968},{"id":1087,"depth":749,"text":1088},{"id":1250,"depth":749,"text":1251,"children":1625},[1626],{"id":1297,"depth":1627,"text":1298},3,{"id":1321,"depth":749,"text":1322},{"id":1406,"depth":749,"text":1407},{"id":1417,"depth":749,"text":1418},{"id":1450,"depth":749,"text":1451},{"id":1492,"depth":749,"text":1493},{"id":1514,"depth":749,"text":1074},{"id":1534,"depth":749,"text":1535},{"id":1588,"depth":749,"text":1589},"The French e-invoicing mandate: CTC model, PA accreditation and what eConnect takes care of for you.",[1638,1639,1640,1641,1642,1643,1644],"e-invoicing France mandatory","Factur-X Peppol France","CTC France model","Plateforme agreee","PA accreditation France","French e-invoice regulation","invoicing to France","2026-07-27","2026-05-21","docs",{"og_image":1649},"/images/og/docs-learn.png","Article",{"title":253,"description":1636},"E-invoicing in France: CTC model | eConnect","regelgeving-europa/frankrijk","DyO7v9oJX0NgWt8YwCyYKZIcJ8ScIfuVZbHoR3ZnaWk",[1656,1661,1666,1670,1675,1680,1684,1688,1693],{"id":1657,"path":1658,"stem":1659,"title":1660},"home/cs/index.md","/cs","cs/index","Domů",{"id":1662,"path":1663,"stem":1664,"title":1665},"home/de/index.md","/de","de/index","Home",{"id":1667,"path":1668,"stem":1669,"title":1665},"home/en/index.md","/en","en/index",{"id":1671,"path":1672,"stem":1673,"title":1674},"home/es/index.md","/es","es/index","Inicio",{"id":1676,"path":1677,"stem":1678,"title":1679},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1681,"path":1682,"stem":1683,"title":1665},"home/it/index.md","/it","it/index",{"id":1685,"path":1686,"stem":1687,"title":1665},"home/nl/index.md","/nl","nl/index",{"id":1689,"path":1690,"stem":1691,"title":1692},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1694,"path":1695,"stem":1696,"title":1697},"home/sk/index.md","/sk","sk/index","Domov",[1699,1708,1716,1724,1732,1739,1747,1756,1763,1771,1777,1785,1792,1799,1815,1821,1826,1833,1838,1844,1850,1857,1863,1870,1878,1884,1892,1900,1908,1914,1919,1926,1932,1939,1946,1954,1960,1965,1974,1980,1986,1992,1998,2004,2011,2018,2022,2026,2033,2037,2043,2049,2054,2059,2065,2071,2082,2090,2098,2105,2111,2117,2128,2134,2139,2145,2150,2156,2162,2170,2176,2182,2189,2195,2201,2205,2211,2216,2222,2230,2234,2241,2247,2252,2256,2262,2269,2276,2283,2290,2295,2304,2310,2316,2322,2328,2335,2341,2347,2353,2360,2370,2376,2382,2387,2394,2399,2404,2408,2411,2415,2419,2423,2427,2430,2434,2439,2444,2448,2453,2459,2465,2471,2477,2483,2489,2495,2501,2507,2513,2519,2525,2531,2535,2541,2545],{"id":1700,"path":1701,"stem":1702,"title":1703,"description":1704,"icon":1705,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1706,"external_url":21,"navigation":357,"redirect":1707},"sections/en/1.solutions/20.sector-wholesale-distribution.md","/en/solutions/sector-wholesale-distribution","en/1.solutions/20.sector-wholesale-distribution","Wholesale and distribution","E-invoicing and invoice processing for wholesale and distribution. Multi-format support, Peppol connectivity and international routing.","box","industries","/en/industries/wholesale-and-distribution",{"id":1709,"path":1710,"stem":1711,"title":1712,"description":1713,"icon":1714,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1706,"external_url":21,"navigation":357,"redirect":1715},"sections/en/1.solutions/23.sector-manufacturing.md","/en/solutions/sector-manufacturing","en/1.solutions/23.sector-manufacturing","Manufacturing","E-invoicing and invoice processing for manufacturing and industry. Multi-format support, international routing and automated processing.","gear","/en/industries/manufacturing",{"id":1717,"path":1718,"stem":1719,"title":1720,"description":1721,"icon":1722,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1706,"external_url":21,"navigation":357,"redirect":1723},"sections/en/1.solutions/24.sector-retail-ecommerce.md","/en/solutions/sector-retail-ecommerce","en/1.solutions/24.sector-retail-ecommerce","Retail and e-commerce","E-invoicing and invoice processing for retail and e-commerce. High volumes of incoming invoices, Peppol for business suppliers.","shopping-cart","/en/industries/retail-and-ecommerce",{"id":1725,"path":1726,"stem":1727,"title":1728,"description":1729,"icon":1730,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1706,"external_url":21,"navigation":357,"redirect":1731},"sections/en/1.solutions/25.sector-business-services.md","/en/solutions/sector-business-services","en/1.solutions/25.sector-business-services","Business services","E-invoicing for business service providers. Send via Peppol or invoice portal, from your accounting package or API integration.","briefcase","/en/industries/business-services",{"id":1733,"path":1734,"stem":1735,"title":1736,"description":1737,"icon":79,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1706,"external_url":21,"navigation":357,"redirect":1738},"sections/en/1.solutions/30.sector-higher-education.md","/en/solutions/sector-higher-education","en/1.solutions/30.sector-higher-education","Hogescholen en universiteiten","E-facturatie voor hoger onderwijs. 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