Q: Who exactly is impacted by the obligation?

Every French legal entity subject to VAT — companies, branches of foreign companies, freelancers, micro-entrepreneurs, associations conducting taxable activities. The reform applies to B2B transactions between two French VAT-registered parties. Public-sector procurement (B2G) was already mandatory through Chorus Pro since 2020 and remains so.

Q: What formats are accepted?

Three structured formats — Factur-X (a hybrid PDF/A-3 with embedded CII XML), UBL Invoice 2.1, and UN/CEFACT CII D16B. All three must comply with the EN 16931 semantic model AND the French CIUS (Customer Implementation Specification) defined in AFNOR XP Z12-014. Pure PDFs without embedded structured data, paper invoices, and Word/Excel formats are no longer valid for B2B exchanges between French parties.

Q: What is the 5-corner exchange model?

A decentralized routing architecture replacing the originally planned centralized PPF clearance. Corner 1: supplier-ERP. Corner 2: supplier's PA. Corner 3: PPF (directory lookup, no longer the primary clearance point). Corner 4: buyer's PA. Corner 5: buyer-ERP. The PPF maintains a national directory mapping every French SIREN to its assigned PA. The supplier's PA queries the directory to determine the right buyer's PA, then transmits the invoice over a Peppol-like network.

Q: What is the difference between PPF, PA (ex-PDP), and OD?

The PPF (Portail Public de Facturation) is the state-operated directory and minimum public service — every company's SIREN is registered there with their assigned PA. The PA (Plateforme Agréée, ex-PDP) are private platforms certified by the DGFIP after a multi-month audit; they are the only entities authorized to issue, transmit, and receive structured invoices independently. Flowie is a registered PA. ODs (Opérateurs de Dématérialisation) are non-certified service providers — they can prepare invoices but must connect to a PA to transmit them.

Q: What is e-reporting (Flux 10) and who is concerned?

E-reporting covers everything OUTSIDE the B2B-domestic scope of e-invoicing. Four flows: (1) B2C transactions — every receipt issued to a private consumer; (2) cross-border invoices — French supplier to foreign buyer or French buyer from foreign supplier; (3) intra-Community supplies; (4) payment data on services (supplier reports when they get paid). Concerned parties: every B2B and B2C player. Submission frequency: aggregated daily for B2C, transactional for cross-border. The same Flowie PA pipeline handles e-reporting alongside e-invoicing.

Q: What does a typical implementation project look like?

Most companies reach full compliance in under 4 weeks with Flowie. Week 1: audit of current invoicing flows + ERP connector configuration (30+ pre-built including SAP, Sage, Cegid, Pennylane, Odoo, Microsoft Dynamics). Week 2: format mapping + validation rule setup + approval workflow design. Week 3: parallel sandbox testing on a representative invoice sample. Week 4: production go-live with continuous monitoring + PA-status alerts. Multi-entity enterprise deals can extend to 8-12 weeks end-to-end depending on entity count and ERP heterogeneity.

Q: What free tools does Flowie offer for compliance prep?

Three free tools, no signup required. (1) [E-Invoice Validator](/templates/tools/validator) — drop a UBL or CII file in, get a full validation report against BR-FR + EN 16931 rules in 10 seconds. (2) [Compliance Check](/templates/tools/compliance-check) — answer 8 questions about your current invoicing workflow, get a personalized 2026 readiness score and gap list. (3) [Company Lookup](/templates/tools/verify) — type any French SIREN to see if the supplier is on a registered PA and which formats they support.

Q: How does Flowie handle invoice lifecycle status (CO, MO, IN, RE)?

All four lifecycle statuses are tracked natively. CO (Created/issued by supplier), MO (Modified by supplier before transmission), IN (Invalidated/cancelled), RE (Rectifying — replaces a previously transmitted invoice). Lifecycle events fire webhooks in real time and update the Flowie dashboard. Delta corrections (negative-amount rectifying invoices) and annule-et-remplace flows are first-class concepts in our data model, not add-ons.

Q: What about cross-border invoices?

Cross-border invoices fall under e-reporting (Flux 10), not e-invoicing. French supplier → foreign buyer: report the invoice + payment data to PPF via your PA. French buyer ← foreign supplier: report the inbound invoice. Intra-Community supplies are also reported through this flow, replacing parts of the DEB / DES filings. Flowie supports all three sub-flows with the same single submission interface as B2B domestic invoicing.

Question 1

When does the French e-invoicing mandate go into effect?

Accepted Answer

Two phases. From September 1, 2026, all French VAT-liable companies must be able to RECEIVE e-invoices. Simultaneously, large enterprises (≥ 5,000 employees or > €1.5B turnover) and mid-size enterprises (250-5,000 employees or €50M-1.5B turnover) must EMIT e-invoices. Small and micro enterprises (< 250 employees and < €50M turnover) must EMIT from September 1, 2027.

Question 2

Who exactly is impacted by the obligation?

Accepted Answer

Every French legal entity subject to VAT — companies, branches of foreign companies, freelancers, micro-entrepreneurs, associations conducting taxable activities. The reform applies to B2B transactions between two French VAT-registered parties. Public-sector procurement (B2G) was already mandatory through Chorus Pro since 2020 and remains so.

Question 3

What formats are accepted?

Accepted Answer

Three structured formats — Factur-X (a hybrid PDF/A-3 with embedded CII XML), UBL Invoice 2.1, and UN/CEFACT CII D16B. All three must comply with the EN 16931 semantic model AND the French CIUS (Customer Implementation Specification) defined in AFNOR XP Z12-014. Pure PDFs without embedded structured data, paper invoices, and Word/Excel formats are no longer valid for B2B exchanges between French parties.

Question 4

What is the 5-corner exchange model?

Accepted Answer

A decentralized routing architecture replacing the originally planned centralized PPF clearance. Corner 1: supplier-ERP. Corner 2: supplier's PA. Corner 3: PPF (directory lookup, no longer the primary clearance point). Corner 4: buyer's PA. Corner 5: buyer-ERP. The PPF maintains a national directory mapping every French SIREN to its assigned PA. The supplier's PA queries the directory to determine the right buyer's PA, then transmits the invoice over a Peppol-like network.

Question 5

What is the difference between PPF, PA (ex-PDP), and OD?

Accepted Answer

The PPF (Portail Public de Facturation) is the state-operated directory and minimum public service — every company's SIREN is registered there with their assigned PA. The PA (Plateforme Agréée, ex-PDP) are private platforms certified by the DGFIP after a multi-month audit; they are the only entities authorized to issue, transmit, and receive structured invoices independently. Flowie is a registered PA. ODs (Opérateurs de Dématérialisation) are non-certified service providers — they can prepare invoices but must connect to a PA to transmit them.

Question 6

What is e-reporting (Flux 10) and who is concerned?

Accepted Answer

E-reporting covers everything OUTSIDE the B2B-domestic scope of e-invoicing. Four flows: (1) B2C transactions — every receipt issued to a private consumer; (2) cross-border invoices — French supplier to foreign buyer or French buyer from foreign supplier; (3) intra-Community supplies; (4) payment data on services (supplier reports when they get paid). Concerned parties: every B2B and B2C player. Submission frequency: aggregated daily for B2C, transactional for cross-border. The same Flowie PA pipeline handles e-reporting alongside e-invoicing.

Question 7

What does a typical implementation project look like?

Accepted Answer

Most companies reach full compliance in under 4 weeks with Flowie. Week 1: audit of current invoicing flows + ERP connector configuration (30+ pre-built including SAP, Sage, Cegid, Pennylane, Odoo, Microsoft Dynamics). Week 2: format mapping + validation rule setup + approval workflow design. Week 3: parallel sandbox testing on a representative invoice sample. Week 4: production go-live with continuous monitoring + PA-status alerts. Multi-entity enterprise deals can extend to 8-12 weeks end-to-end depending on entity count and ERP heterogeneity.

Question 8

What free tools does Flowie offer for compliance prep?

Accepted Answer

Three free tools, no signup required. (1) [E-Invoice Validator](/templates/tools/validator) — drop a UBL or CII file in, get a full validation report against BR-FR + EN 16931 rules in 10 seconds. (2) [Compliance Check](/templates/tools/compliance-check) — answer 8 questions about your current invoicing workflow, get a personalized 2026 readiness score and gap list. (3) [Company Lookup](/templates/tools/verify) — type any French SIREN to see if the supplier is on a registered PA and which formats they support.

Question 9

How does Flowie handle invoice lifecycle status (CO, MO, IN, RE)?

Accepted Answer

All four lifecycle statuses are tracked natively. CO (Created/issued by supplier), MO (Modified by supplier before transmission), IN (Invalidated/cancelled), RE (Rectifying — replaces a previously transmitted invoice). Lifecycle events fire webhooks in real time and update the Flowie dashboard. Delta corrections (negative-amount rectifying invoices) and annule-et-remplace flows are first-class concepts in our data model, not add-ons.

Question 10

What about cross-border invoices?

Accepted Answer

Cross-border invoices fall under e-reporting (Flux 10), not e-invoicing. French supplier → foreign buyer: report the invoice + payment data to PPF via your PA. French buyer ← foreign supplier: report the inbound invoice. Intra-Community supplies are also reported through this flow, replacing parts of the DEB / DES filings. Flowie supports all three sub-flows with the same single submission interface as B2B domestic invoicing.

Question 11

What are the BR-FR validation rules and the EXT-FR-FE fields?

Accepted Answer

BR-FR (Business Rules — France) is a Schematron ruleset of 307 French-extension rules that run on top of the 1,534 EN 16931 rules. They cover French-specific scenarios: retenue à la source, factoring assignments, subcontracting cascades, B2G specifics, and CIUS deviations. EXT-FR-FE-xx are 186 French-extension fields adding semantic concepts beyond EN 16931's 207 BT fields — total 393 leaf fields in the French semantic model. Flowie validates against the full BR-FR + EN 16931 ruleset on every submission, before transmission.

Question 12

What happens if my partner uses a different PA?

Accepted Answer

Nothing — that's the point of the 5-corner model. Each PA is interoperable with every other certified PA via the Peppol-like exchange network. The supplier's PA queries the PPF directory to learn which PA the buyer uses, then transmits the invoice over the network. No bilateral agreements between PAs are needed. Flowie connects to all certified PAs out of the box.

Question 13

What are the penalties for non-compliance?

Accepted Answer

€15 per missing or invalid invoice transmission, capped at €15,000 per year per company. Repeated failures or systematic non-compliance can trigger more severe sanctions, including loss of VAT-deduction rights on outbound invoices not properly transmitted. Failure to e-report B2C or cross-border data: €250 per missing report, capped at €15,000 per year. The DGFIP also has audit powers to spot-check randomized samples.

Question 14

Can Flowie integrate with my existing ERP?

Accepted Answer

Yes — Flowie is ERP-agnostic. We have 30+ pre-built ERP connectors including SAP S/4HANA, SAP Business One, Sage X3, Cegid, Pennylane, Odoo, Microsoft Dynamics 365, NetSuite, Workday, and more. For ERPs without a pre-built connector, our REST API + agentic mappers handle the integration in 2-4 weeks. EDI gateway and SFTP server are available for legacy systems — hosted by Flowie or on your own infrastructure.

The most ambitious B2B invoicing reform in EU history.

Scope, scale, schedule.

What changes for B2B invoicing in France.

Every French VAT-liable company. No exception.

From announcement to full enforcement.

Reform announced

Original target date (postponed)

New rollout schedule

PA registration window opens

First wave of PA approvals

PPF directory pilot

Phase 1 — RECEIVE obligation

Phase 2 — All EMIT

The 5-corner exchange model.

Three structured formats — pick one or use all.

Factur-X

UBL Invoice 2.1

UN/CEFACT CII D16B

E-reporting: the other half of the reform.

B2C transactions

Cross-border invoices (B2B international)

Intra-Community supplies

Payment data on services

Three levels of check.

Four states, one state machine.

Live in 4 weeks.

Audit + connect

Map + configure

Test in sandbox

Go live

Flowie is a Plateforme Agréée.

Plateforme Agréée

Issue invoices

Transmit on the network

Receive for buyers

Audited continuously

Start your readiness check today.

E-Invoice Validator

Compliance Check

Company Lookup

Common questions on France 2026.

When does the French e-invoicing mandate go into effect?

What happens to PDF invoices and paper invoices after 2026?

What is the difference between PPF, PA (ex-PDP), and OD?

What is e-reporting and who must do it?

What are the penalties for non-compliance?

Can Flowie integrate with my ERP?

What if my partner is on a different PA?

What about retenue à la source (withholding tax)?

How does Flowie handle invoice lifecycle (CO / MO / IN / RE)?

What does a typical implementation project look like?

Ready for France 2026?