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Mandatory e-invoicing in France
France is implementing mandatory e-invoicing and e-reporting for domestic B2B transactions as part of its VAT reform. The process will be implemented in stages, with all invoices sent and received via a central state platform (PPF - Portail Public de Facturation) or through certified operators (PDP - Plateformes de Dématérialisation Partenaires), with which the PPF system will be integrated.
According to the new schedule:
- From September 2026, all companies will have to receive e-invoices and report sales invoice and payment data (e-reporting).
- The e-invoicing obligation will enter gradually:
- September 2026 - large companies,
- 2027 - medium-sized companies,
- 2028 - small and micro businesses.

Guide to e-invoicing
Navigating the regulations for the National e-Invoicing System can be a challenge, but with the right knowledge, compliance becomes easy. Our comprehensive eBook on e-invoicing in Poland and around the world includes everything you need to implement seamless e-invoicing, ensure compliance and optimize your financial processes.
E-invoicing standards in France
France uses a semi-centralized model in which a central PPF (Portail Public de Facturation) platform and a network of certified PDP (Plateformes de Dématérialisation Partenaires) operators play a key role.
The model is based on the exchange of structured e-invoices compliant with the European standard EN 16931, which enables their automatic processing and control by the tax administration.
The main components of the system are:
- PPF (Portail Public de Facturation) - the central state platform through which all e-invoices and payment reports will pass.
- PDP (Plateformes de Dématérialisation Partenaires) - private operators approved by the administration that can send e-invoices and data directly between companies and to the PPF.


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Readiness for expansion and regulatory changes
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You send invoices and documents to administrations and business partners in Europe directly through PEPPOL, without additional integrations.
Compliance with EU security and interoperability standards (including eIDAS and RODO).
Fewer exceptions, more automation - all PEPPOL countries (e.g., Germany, France, Scandinavia, Benelux) "understand" documents sent via this route.
Peace of mind for CFOs and accountants - because documents are sent through a trusted, controlled channel that complies with EU regulations.
Ready for KSeF? We are.
Don't let compliance slow you down. Let us handle the complexities of KSeF while you focus on development.
Frequently Asked Questions (FAQ)
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Will foreign entities registered for VAT in Poland also be required to issue e-invoices?
Yes. The enacted law does not impose any entity restrictions on the ability to issue e-invoices. At the moment, there is no indication that the obligation to use structured invoices, which is effective from 2023, will not be universally applicable.
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Will all sales invoices have to be issued as e-invoices, or only those for domestic contractors?
Yes. The enacted law does not impose any restrictions in this regard. -
Will it be possible to send invoices (individually or in bulk) without using the API, through an interface accessible to employees?
To date, the Ministry of Finance has only published documentation on how to communicate with the National e-Invoicing System (KSeF) using the API. This means that taxpayers must have their own software capable of using this API. However, there are plans to launch a KSeF platform for issuing, viewing and downloading invoices, as well as an update to the e-Microfirma tool that will allow users to generate e-invoices manually. -
Will the invoice issuer be able to download the invoice image from KSeF to print or email to the contractor?
If the recipient has not fully accepted to receive invoices via KSeF, the invoice must be sent via an alternative agreed method, such as e-mail. In this case, it will likely be necessary to send the invoice directly from the issuer's system.
At this stage, there are no detailed technical specifications on how to retrieve invoices from KSeF. -
How will attachments to invoices, such as energy consumption reports or protocols, be provided to contractors?
The current structured invoice format does not allow attachments to e-invoices. As a result, any necessary attachments will have to be sent outside the system, based on arrangements with individual contractors. -
Can the retention period for invoices be extended, and if not, how should they be stored after 10 years?
No. Structured invoices will be stored in the National e-Invoice System (KSeF) for a period of 10 years. If the law requires the taxpayer to store invoices beyond this period, the taxpayer will have to ensure their storage on its own.
In addition, it will be necessary to guarantee the authenticity of origin, integrity of content and legibility of invoices.

Expert opinion
Digitization is no longer about choice - it's about speed and scale. And a well-chosen technology can turn an obstacle into an advantage. That's why it's important to think globally from the start. Even if you're currently operating in just one market, things can change quickly. Regulations evolve, markets open up - and being well prepared at the start avoids chaos and costly adjustments in the future.