France e-invoicing 2026: what the mandate requires, and where Guliel stands
Since 1 September 2026, every VAT-registered business established in France must be able to receive structured electronic invoices through an approved platform (plateforme agréée). From the same date, large companies and mid-size companies (ETI) must also issue e-invoices and report transaction data to the tax authority. Small and medium businesses (PME) and micro-enterprises must issue from 1 September 2027.
Where Guliel stands. Guliel is accounting and finance-operations software that runs invoicing, expenses, purchasing, payroll, reporting and a double-entry general ledger on one engine. It does not issue French e-invoices today: France is not one of its 39 supported home countries, it produces no Factur-X, UBL or CII files, and it is not an approved platform. Documents are PDF today, and structured e-invoice output is planned. For the mandate itself, use an approved platform. Updates go on the changelog.
The short version
Invoices between VAT-registered businesses established in France become structured e-invoices, exchanged through approved platforms, with the data passed to the tax authority (DGFiP). Sales to consumers and trade with businesses abroad are reported as data instead (e-reporting). Once a company's issuing deadline has passed, a PDF sent by email no longer meets its obligation.
Timeline
| Date | Who | Obligation |
|---|---|---|
| 1 September 2026 | All VAT-registered businesses established in France | Receive e-invoices through an approved platform |
| 1 September 2026 | Large companies and mid-size companies (ETI) | Issue e-invoices and e-report |
| 1 September 2027 | Small and medium businesses (PME) and micro-enterprises | Issue e-invoices and e-report |
The dates changed several times during the rollout. Check the DGFiP's current calendar on impots.gouv.fr before you plan around them.
How the French model works
- Approved platforms (plateformes agréées). Private platforms registered by the tax authority. They issue, receive and convert invoices, pass the required data to the administration and handle e-reporting. Every in-scope business uses at least one. They were formerly called PDPs (plateformes de dématérialisation partenaires). Some are also Peppol access points.
- The public portal (PPF, portail public de facturation). Run under the DGFiP. Since the 2024 rescoping it no longer issues or transmits invoices for businesses: it runs the central directory (annuaire) that records which platform each business receives on, and it collects data for the administration.
E-reporting covers sales to consumers, trade with businesses abroad and payment data for services. It starts on the same date as each company's issuing obligation.
Formats: Factur-X, UBL and CII
The reform accepts three base formats, all built on the European standard EN 16931:
- Factur-X. A PDF/A-3 with embedded XML: a person reads the PDF and software reads the XML. It is the French-German twin of ZUGFeRD.
- UBL. XML. The same syntax underlies Peppol BIS Billing 3.0, which Belgium uses for its mandate.
- UN/CEFACT CII. XML.
Invoices under the new rules also carry extra mandatory mentions: the customer's SIREN, the delivery address when it differs from the billing address, whether the invoice covers goods, services or both, and whether VAT is paid on debits.
If your business is not established in France
A business with no establishment in France is outside the e-invoicing obligation. If it is VAT-registered in France and makes sales taxable there, e-reporting can apply. The DGFiP publishes guidance in English for foreign companies.
For trade between EU member states, the EU's ViDA package makes structured e-invoices and digital reporting the rule for cross-border B2B from July 2030.
Where Guliel stands
| Area | Status today |
|---|---|
| PDF invoices from organisations in 19 supported EU/EEA countries, including to French customers | Live |
| France as a business's home country | Not supported |
| Factur-X, UBL or CII output | Not emitted |
| Approved platform (plateforme agréée) | Guliel is not one |
| Guliel's own Peppol access point | Built, awaiting OpenPeppol certification, not connected to the app |
| Structured e-invoice output (Peppol BIS Billing), with Singapore InvoiceNow first | Planned |
| E-reporting to the DGFiP | Not done by Guliel |
| TVA return (CA3) | Not filed by Guliel; VAT return preparation is planned |
| FEC file (fichier des écritures comptables) | Not produced; the ledger exports as CSV |
What Guliel does today for a business that bills France
For a business set up in one of Guliel's 39 supported countries that sells to French customers:
- EU VAT invoices as PDF from organisations in the 19 supported EU/EEA countries, such as Germany, the Netherlands, Spain and Ireland: both parties' VAT IDs, a sequential number allocated at issue, VAT and totals computed from the lines, and a notes field for statements such as a reverse-charge mention. English only; there is no French-language template. Multi-currency, with stored exchange rates. See /invoicing.
- The ledger. Issued documents and recorded payments post to a double-entry general ledger on a fixed chart of accounts. Manual journal entries must balance. Trial balance, balance sheet, income statement and cash flow are live, a manager sets the books lock date, and the ledger exports as CSV. The chart does not follow the French Plan Comptable Général; custom accounts are planned. See /product/accounting.
- Expenses. Scans with OCR and inbox capture from Gmail, Outlook, IMAP or POP3; each captured expense waits for a person's approval before it reaches the ledger. See /product/expenses.
- Purchase orders. A supplier that accepts your invitation with its own Guliel organisation sees your orders and invoices against them. See /product/suppliers.
- Reports and AI. Tax report by period among 49 report definitions; several businesses under one login. Any MCP client (Claude, ChatGPT, Copilot) connects through OAuth 2.1 and acts within your role. See /mcp.
Guliel prepares records that your expert-comptable reviews and approves. Pricing is per organisation, not per seat: the Free plan is $0 a month with 200 invoices, 100 expense scans, 10 reports and 5 automations. Standard ($20) and Premium ($99) are published prices; paid plans are not on sale yet. See /pricing.
Checklist before your deadline
- Confirm your size category. Large company, ETI, PME or micro-enterprise sets your issuing date. Receiving is already required.
- Choose an approved platform from the list the DGFiP publishes.
- Check your invoicing tool produces Factur-X, UBL or CII and connects to your platform. Guliel does not do this today.
- Update master data: SIREN or SIRET and VAT numbers, delivery addresses, goods or services.
- Test exchanges with your largest customers and suppliers through your platform.
- Agree with your expert-comptable who handles e-reporting and the CA3 return.
FAQ
When did the French e-invoicing mandate start?
On 1 September 2026 for receiving, which applies to every VAT-registered business established in France, and for issuing and e-reporting by large and mid-size companies (ETI). Small and medium businesses and micro-enterprises must issue from 1 September 2027.
What is a plateforme agréée (formerly PDP)?
A private platform registered by the French tax authority that issues, receives and converts e-invoices and handles e-reporting. Every in-scope business uses at least one. Its former name was PDP (plateforme de dématérialisation partenaire).
What does the PPF do now?
The portail public de facturation runs the central directory that records which platform each business receives on, and it collects data for the DGFiP. Since the 2024 rescoping, invoices between businesses travel through approved platforms.
Which formats does the French mandate accept?
Factur-X (a PDF/A-3 with embedded XML), UBL and UN/CEFACT CII, all built on the European standard EN 16931.
Does Guliel issue French e-invoices?
No. France is not one of Guliel's 39 supported home countries, Guliel produces no Factur-X, UBL or CII files, and it is not an approved platform. Documents are PDF today. Guliel's own Peppol access point is built and awaiting OpenPeppol certification; structured e-invoice output is planned.
Does the mandate apply to businesses outside France?
A business with no establishment in France is outside the e-invoicing obligation. If it is VAT-registered in France and makes sales taxable there, e-reporting can apply. Cross-border B2B between EU member states moves to structured e-invoices under ViDA from July 2030.
Will Guliel file my TVA return?
No. Guliel keeps a double-entry ledger and runs a tax report by period; you or your expert-comptable file the CA3 return. VAT return preparation is planned. Guliel does not e-report to the DGFiP.
If your business is in one of the 39 supported countries, start on the Free plan at /pricing.
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