Starting September 1, 2026, French invoicing laws will undergo significant changes, though not in the same way for every business. Whether you have a permanent establishment, just a French VAT number, or only a SIREN number, your obligations will vary, and we’ll explain exactly which ones apply to you.
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In France, there are often three possible scenarios, depending on your situation.
You have a subsidiary, branch, office, or other permanent establishment in France through which you provide taxable services. Your entity is subject to VAT there.
You are registered for VAT in France (e.g., for import purposes or specific services) but do not have a permanent establishment there. You issue invoices through your Belgian entity.
You are registered as a legal entity in France (SIREN number) but are not subject to VAT there—for example, you are exempt from VAT or engage only in non-taxable transactions.
Are you unsure which scenario applies to you? The distinction between a permanent establishment and mere VAT registration is complex from a tax and legal perspective. Have your tax advisor analyze your situation or contact Nymus. We’ll look into it together.
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Date
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Company Size
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Send
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Received
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Note
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September 1, 2026
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Large Companies + ETI (Mid-Caps)
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All companies are required to receive them, including SMEs
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September 1, 2026
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SMEs & Micro-Enterprises
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Only a requirement to receive packages; no requirement to ship them yet
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September 1, 2027
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SMEs & Micro-Enterprises
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Full compliance required for all B2B companies
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Nymus is also the right choice for France: we handle all your French compliance needs. One contract, one point of contact, one integration, and Belgian support.
You’ll only communicate with Nymus. We’ll take care of the rest, including coordinating with the DGFiP. A single point of contact for all your French invoicing.
Our team is trilingual, familiar with the realities of doing business in Belgium, and understands cross-border compliance. No language barrier, no time difference.
You connect your ERP to Nymus once. After that, we’ll activate Belgium, France, or any other country without the need for new IT projects.
Your billing data is sensitive. Nymus protects it with enterprise-grade security certified by DNV.
Six steps to ensure your French entity is compliant on time.
Permanent establishment, just a French VAT number, or just a SIREN number? Your obligations (e-invoicing, e-reporting, or neither) depend on your scenario as described above.
Large companies and mid-caps (ETIs)—those with more than €50 million in revenue and/or more than 250 employees—will begin sending reports on September 1, 2026. SMEs and micro-enterprises will follow starting September 1, 2027. Everyone must be able to receive these reports starting September 1, 2026.
You need a PA certified by the DGFiP. Please note: a standard Peppol connection is not sufficient. Nymus partners with Arratech (a certified PA) so that you don’t have to enter into any additional contracts.
Your ERP system must be able to export data in UBL 2.1, CII, or Factur-X; Nymus handles the mapping from your current format, so you don’t have to rewrite your system.
An ERP integration with the French PA takes an average of 6 to 10 weeks. With the September 2026 deadline, there is no more room for delay. Nymus provides full support: from the scoping workshop to go-live and post-implementation monitoring.
Are you unsure whether this applies to your French entity?
For a Belgian company that is already Peppol-compliant, there are a few key differences.
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Aspect
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Belgium
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France
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Model
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Peppol-only (4-corner model)
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CTC Model (Continuous Transaction Controls): Real-Time Reporting to the Tax Authority
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Network
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Peppol Exclusive
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Peppol as the backbone, but mandatory through a certified PA
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Certified platform
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Peppol Access Point (e.g., Nymus)
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Approved Platform (PA): certified by the DGFiP. Formerly known as "PDP."
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Government Platform
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Peppol network (no central portal required)
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PPF (Public Invoicing Portal) + Directory: a directory of all companies
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Tax Reporting
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No near-real-time reporting (only VAT returns)
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E-reporting: Near-real-time transaction data to the DGFiP
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Formats
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Peppol BIS 3.0
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Factur-X, UBL 2.1, CII: all compliant with EN 16931
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The French CTC model differs fundamentally from the Belgian one. It is explained here in four building blocks.
A Plateforme Agréée (PA) is a platform certified by the DGFiP (French tax authority) that exchanges and validates invoices and notifies the tax authorities. Every PA is also a Peppol Access Point. Nymus partners with Arratech, a certified PA. You do not need to sign a PA contract yourself.
The PPF (Portail Public de Facturation) is the government’s free fallback platform. The Annuaire is a central directory of all VAT-registered businesses in France, listing their choice of PA. Businesses that do not select a PA automatically fall back on the PPF.
The CTC model means that every invoice is validated and reported to the DGFiP in near real time, rather than only at the time of the quarterly filing. This makes fraud more difficult but also requires that your systems run smoothly at all times. Nymus monitors the processing status of each invoice.
In addition to e-invoicing, there is also an e-reporting requirement: transaction data regarding cross-border sales and B2C transactions must be submitted to the DGFiP via the PA. This also applies to companies without a permanent establishment but with a French VAT number (scenario B).
A PDF/A-3 with embedded XML. Readable by humans and machine-processable. Developed in France and widely supported within the French system.
The same UBL foundation as in the Belgian Peppol network, supplemented with French requirements. If you already send UBL messages from your ERP, the adjustments required will be minimal.
The UN/CEFACT XML standard and the foundation on which Factur-X is built. Less commonly used as a standalone format, but fully valid in France.
In this webinar, Maarten explains the French e-invoicing requirement step by step. It includes concrete examples for Belgian companies with operations in France.
That depends on your presence in France. If you have a permanent establishment in France and are subject to VAT there, that entity is fully subject to the French e-invoicing requirement (both sending and receiving). If you only have a French VAT number without a permanent establishment, you are not subject to the e-invoicing requirement, but you are subject to an e-reporting requirement for cross-border transactions. If you only have a SIREN number without a French VAT number, you are outside the scope of these requirements. It is not your nationality that determines the obligation, but your tax presence in France.
E-invoicing (facturation électronique) refers to the structured exchange of invoices between VAT-registered businesses in France via an approved Plateforme Agréée (PA). E-reporting is an additional requirement: transaction data is transmitted in near real time to the French tax authority (DGFiP) via the central PPF system. E-reporting also applies to companies without a permanent establishment that conduct cross-border transactions with French parties.
Yes. The French CTC (Continuous Transaction Controls) model requires that invoices be sent or received via an accredited Plateforme Agréée (PA). Peppol is the underlying network on which PAs are built. Every PA is also a Peppol Access Point, but your Belgian Peppol connection alone is not sufficient. You need a PA that is certified by the DGFiP. Nymus handles this through its certified PA partner, Arratech, so that you, as a customer, have a single point of contact in Belgium.
PDP (Plateforme de Dématérialisation Partenaire) was the original name used in the previous regulations. Through the Finance Bill of 2026, the term has been gradually replaced by “Plateforme Agréée (PA).” The role remains the same: a platform certified by the DGFiP that processes and validates invoices and notifies the tax authorities. Always use “PA” in your communications. “PDP” is considered obsolete.
The French system accepts three structured formats, all of which comply with EN 16931: UBL 2.1 (XML), CII (Cross Industry Invoice, XML), and Factur-X (a French hybrid format: a visual PDF/A-3 with embedded CII-XML). Factur-X is popular because it is both human-readable and machine-processable. A PDF without embedded XML is not a valid e-invoice format. In addition, there are a number of derivatives possible from these three formats.
ViDA (VAT in the Digital Age) is the EU directive that will introduce mandatory e-invoicing and near-real-time transaction reporting for all EU member states by 2030. France is leading the way with its CTC model. By ensuring compliance with French requirements now, you’re building infrastructure that will also be useful for the broader ViDA rollout. Nymus proactively guides you through all these changes.
Not sure if this applies to your situation? Want to know what specific steps to take for your ERP? Let us know. We’ll analyze your situation and give you a clear answer.
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Hoe ga je om met complexe e-invoicing scenario’s? Dat lees je in deze whitepaper. Vul het formulier in en krijg direct toegang tot de whitepaper.