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Facturation Électronique (E-Invoicing) for French Artisans

What France's phased e-invoicing mandate means for tradespeople — the timeline, the PDP (plateforme agréée) model that replaced the scrapped free portal, and which software is a registered platform.

By WrenchStack Research · Published & verified June 2026 · Not tax advice — confirm your situation with the DGFiP (impots.gouv.fr) or your expert-comptable.

⏰ The short version

From 1 September 2026, every French VAT-registered business — including auto-entrepreneurs — must be able to receive structured e-invoices. From 1 September 2027, SMEs and micro-entreprises (most artisans) must also issue them. Invoices flow through a government-approved platform — a PDP / plateforme agréée — because the planned free public portal was scrapped. The practical task: make sure your invoicing software is (or connects to) a registered PDP before your deadline.

1 Sept 2026
RECEPTION mandatory for ALL businesses
1 Sept 2027
ISSUANCE for SMEs & micro-entreprises
PDP
approved platform (the free portal was scrapped)

The phased timeline

The calendar was set by Article 91 of the loi de finances pour 2024, after the original 2024 start was postponed. A non-penalised pilot has run since February 2026.

  • 1 September 2026 — reception: ALL VAT-registered businesses must be able to receive e-invoices (every size, including auto-entrepreneurs).
  • 1 September 2026 — issuance (large & mid-size): grandes entreprises and ETI must issue e-invoices and do e-reporting.
  • 1 September 2027 — issuance (SMEs & micro): PME, TPE and micro-entreprises — most artisans — must issue e-invoices and do e-reporting.

What the reform actually requires

  • Use an approved platform (PDP / plateforme agréée). Invoices are issued, transmitted and received through a DGFiP-approved platform — there is no free public alternative for issuing.
  • Structured formats. E-invoices use structured formats — commonly Factur-X (a hybrid PDF with embedded XML that stays human-readable), plus UBL and CII. Your platform handles the format.
  • The annuaire routes invoices. The refocused public portal (PPF) runs the national directory that routes invoices between platforms and forwards data to the DGFiP.
  • E-reporting. A parallel obligation transmits certain transaction/payment data (e.g. B2C sales, foreign counterparties) to the DGFiP on the same calendar.
  • Chorus Pro remains the platform for public-sector (B2G) invoicing, as it has been since 2017.

Why this matters for artisans specifically

French trades already work to a regulated devis → facture norm with mandatory invoice mentions, so the leap to structured e-invoicing is smaller than it looks — but two wrinkles are trade-specific. First, your invoices carry multi-rate TVA (20 / 10 / 5.5%), and the structured format must reflect the right rate per line. Second, many tradespeople are micro-entrepreneurs under the VAT franchise: those invoices still carry the "TVA non applicable, art. 293 B du CGI" mention and still must flow through an approved platform. The mandate is not just for big companies — auto-entrepreneurs are squarely in scope.

Which software is a registered platform (PDP)?

From the tools French artisans actually use, these are registered "plateformes agréées." Most registrations are "sous réserve de raccordement" until live interoperability tests finish — always check the official DGFiP list of approved platforms before committing.

Platform PDP status Best fit Pricing
Pennylane Registered PDP (plateforme agréée) French cloud accounting + invoicing for SMEs; the leading native PDP Free plan; from ~€14/mo
Indy Registered PDP (immatriculée 2026) French accounting aimed at independents / micro-entrepreneurs Free tier; Plus ~€9/mo HT
Tiime Registered PDP (immatriculée 2025) French accounting + invoicing for small firms Free tier; from ~€17.99/mo HT
Sellsy Registered PDP — "sous réserve", emission-only French CRM + invoicing for SMEs From ~€29/mo per user
Sage Registered PDP ("PA Sage") Established accounting/ERP with a French presence Pricing on quote

Source: vendor announcements + DGFiP list, verified June 2026. EBP routes through Cegid's approved platform and Henrri through Pennylane's — they are not themselves PDPs. Confirm current status on the official impots.gouv.fr list.

What about my devis-facture software (Obat, Tolteck, EBP…)?

Your job-management / devis-facture tool issues your invoices, so it must be able to send and receive them through an approved platform by your deadline — either by being a registered PDP itself, or by routing through one. The right question for any vendor is simple: "Are you a registered PDP, or which PDP do you connect to, and from when?" Don't assume a great quoting tool automatically covers the mandate — confirm the platform path.

Readiness checklist for artisans

  1. Confirm you can receive e-invoices by 1 September 2026 — this applies to every business, including micro-entrepreneurs.
  2. Ask your invoicing software the PDP question: are you a registered platform, or which one do you route through, and from when?
  3. If you're still on paper / Word / Excel, choose a compliant tool well ahead of the deadlines.
  4. Check multi-rate TVA handling (20 / 10 / 5.5%) and, if you're under the franchise, the art. 293 B mention.
  5. Plan to issue via a PDP by 1 September 2027 (SMEs / micro) — earlier if you're a large or mid-size firm.
  6. Test before the deadline — this touches every invoice you send and receive.

Frequently asked questions

When does French e-invoicing become mandatory for a small artisan?

Two dates matter. From 1 September 2026, ALL VAT-registered businesses — including auto-entrepreneurs — must be able to RECEIVE structured e-invoices. From 1 September 2027, SMEs and micro-entreprises (most artisans) must also ISSUE them through an approved platform. Large and mid-size firms must issue from 1 September 2026. A non-penalised pilot phase has been running since February 2026.

What is a PDP, and do I really need one?

A PDP (Plateforme de Dématérialisation Partenaire), now officially a "plateforme agréée," is a DGFiP-approved platform that issues, transmits and receives e-invoices and reports the data to the tax authority. Yes, you need one: the originally-planned free public portal (PPF) for issuing invoices was scrapped in the loi de finances 2025. The PPF now only runs the national directory (annuaire) that routes invoices between platforms — every business must use an approved platform, either directly or through their accounting software.

My devis-facture software isn't a PDP — is that a problem?

Not necessarily. Many French tools that aren't themselves PDPs connect to one — for example EBP routes through Cegid's approved platform, and Henrri relies on Pennylane's. What matters is that your invoicing software can send and receive compliant e-invoices via an approved platform by your deadline. Ask your vendor directly: "Are you a registered PDP, or which PDP do you route through, and from when?"

What format will e-invoices use?

France's reform uses structured electronic formats — commonly Factur-X (a hybrid PDF carrying embedded XML, popular with smaller businesses because it stays human-readable), as well as UBL and CII. Your platform handles the format; you generally keep working in your normal invoicing screen. Alongside invoicing, an "e-reporting" obligation transmits certain transaction and payment data (e.g. B2C sales) to the DGFiP on the same calendar.

I'm a micro-entrepreneur under the VAT franchise — am I still concerned?

Yes. The mandate applies to VAT-registered businesses broadly, and micro-entrepreneurs are in scope on the same calendar — reception from September 2026, issuance from September 2027. If you invoice under the franchise en base, your invoices still carry the "TVA non applicable, art. 293 B du CGI" mention, and they'll need to flow through an approved platform like everyone else's.

What should I do now?

Confirm your invoicing software's plan: will it be (or connect to) a registered PDP, on what timeline, at what cost? If you're still on paper, Word or Excel invoices, choose a compliant tool well before September 2026 so you can receive e-invoices, and be ready to issue via a PDP by September 2027. Leave time to test — this affects every invoice you send.

Sources & verification: Dates verified June 2026 from impots.gouv.fr / DGFiP (reception all businesses 1 September 2026; SME/micro issuance 1 September 2027). PDP/plateforme-agréée model and the PPF role-change (free public issuance scrapped, loi de finances 2025) confirmed from impots.gouv.fr and the AIFE; the Article 91 LF2024 basis is corroborated. PDP statuses from vendor announcements + the DGFiP list and may be "sous réserve de raccordement" — confirm on the official list. General information, not tax advice. Spotted an error? Tell us and we'll correct it.

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