French TPE/PME E-Invoicing Checklist 2026: What Small Businesses Must Do Before September
Complete checklist for French TPE and PME businesses preparing for the September 2026 Factur-X e-invoicing mandate. Phase deadlines, PDP selection, software upgrades, supplier communications, and testing — everything in one place.
French TPE/PME E-Invoicing Checklist 2026: What Small Businesses Must Do Before September
France's B2B e-invoicing mandate goes live on 1 September 2026 for grandes entreprises. But smaller businesses (ETIs, PMEs, and TPEs) have their own deadlines and must also start receiving structured invoices from that date.
This checklist covers what you need to do, by when, depending on your business size.
Your Deadline at a Glance
| Business Type | Revenue / Size | Sending Mandate | Receiving Mandate |
|---|---|---|---|
| Grande entreprise | >€1.5B or >5,000 employees | 1 September 2026 | 1 September 2026 |
| ETI | €250M–€1.5B or 500–4,999 employees | 1 September 2027 | 1 September 2026 |
| PME | <€250M, <500 employees | 1 September 2028 | 1 September 2026 |
| TPE | <€10M, <50 employees | 1 September 2028 | 1 September 2026 |
The critical insight for TPE/PME: You must be able to receive structured Factur-X invoices from September 2026, even if you do not have to send them until 2027 or 2028. This is not optional.
Phase 1: Receiving Readiness (Required for All — by 1 September 2026)
☐ 1. Confirm your accounting software receives Factur-X
Every business must be able to receive, open, and process Factur-X invoices. Check that your current software:
- Can open Factur-X PDF files and read the embedded structured data
- Imports invoice fields (amount, VAT, supplier details) automatically — not requiring manual re-entry
- Can archive Factur-X invoices in a legally compliant way
If your current software cannot receive Factur-X (e.g., you use basic PDF invoicing with no structured data support), you must upgrade before 1 September 2026.
☐ 2. Set up a business Peppol ID or PDP inbox
Your suppliers will route Factur-X invoices through either their PDP or through the PPF. To receive these invoices, you must have either:
- A subscription to a certified PDP that provides you with an inbox for incoming invoices, or
- A PPF account (the free government fallback)
If you already use accounting software with built-in PDP functionality (Pennylane, Cegid, EBP, Sellsy), check that the receiving module is activated.
☐ 3. Register on the DGFiP directory (SINOE)
The DGFiP maintains the SINOE directory — the routing directory for B2B e-invoices, equivalent to the Italian SDI's Codice Destinatario system. You must be registered in SINOE so your suppliers know where to send your invoices.
Your PDP provider handles SINOE registration as part of their onboarding. If you use the PPF, register directly at the PPF portal.
Phase 2: Sending Readiness (Timeline Depends on Your Size)
This phase applies to ETIs from September 2027, and to all remaining PMEs/TPEs from September 2028.
☐ 4. Choose a certified PDP (or plan to use PPF)
From your sending deadline, every invoice to a French B2B customer must go through either a certified PDP or the PPF.
How to choose:
- Check the official DGFiP PDP registry for certified platforms
- Check if your existing accounting software (Cegid, Pennylane, EBP, Sellsy, Axonaut) is certified as a PDP or has a certified PDP integration
- If your software is not yet certified, plan to use the PPF as a bridge until it is
Questions to ask your PDP:
- Are you immatriculée (fully certified) or pré-immatriculée (in process)?
- Is Peppol BIS 3.0 included (needed for cross-border EU invoicing)?
- What is your pricing per invoice?
- Is 10-year archiving included in the subscription?
☐ 5. Upgrade your accounting software for Factur-X generation
Your invoicing software must generate Factur-X 1.0 EN 16931 profile invoices. This is the minimum required profile. Check:
- Current version of your software
- Whether Factur-X generation is enabled (often requires a settings activation, not an additional subscription)
- Whether the generated invoices pass validation
☐ 6. Validate a sample Factur-X invoice
Before your go-live date, generate a test invoice and validate it:
- Generate a Factur-X invoice from your software
- Upload to a Factur-X validator (your PDP should provide one, or use the DGFiP's test environment)
- Confirm zero errors on the EN 16931 profile check
- Confirm the embedded XML contains all mandatory fields
☐ 7. Test end-to-end delivery with your PDP
Send a test invoice through your PDP to a test recipient before going live. This confirms:
- Your software → PDP transmission works
- The invoice format is accepted by the PDP
- The PDP routes it to the PPF or recipient PDP correctly
- You receive delivery confirmation
Phase 3: Supplier and Customer Communication
☐ 8. Notify major B2B customers of your sending start date
Your major customers need to know:
- The date you will start sending Factur-X invoices (instead of or alongside PDFs)
- Your PDP routing ID (similar to the Belgian Peppol ID or Italian Codice Destinatario)
- Whether you will continue sending PDF alongside Factur-X during a transition period
The DGFiP recommends a 3-month advance notice to customers for the format switch.
☐ 9. Update your accounts payable process for incoming structured invoices
When you receive Factur-X invoices from suppliers, you will need to:
- Confirm your accounting software processes the structured data automatically (not requiring manual re-entry)
- Update your invoice approval workflow if you currently approve PDFs manually
- Ensure your accountant or bookkeeper knows to use the structured data, not the visual PDF
Quick Reference: French E-Invoice Formats
| Format | Description | Mandatory Level | Notes |
|---|---|---|---|
| Factur-X MINIMUM | Minimal fields | ❌ Not mandate-compliant | Internal use only |
| Factur-X BASIC WL | More fields | ❌ Not mandate-compliant | Still insufficient |
| Factur-X EN 16931 | Full EN 16931 | ✅ Mandate-compliant | Standard choice |
| Factur-X EXTENDED | All optional fields | ✅ Mandate-compliant | For complex use cases |
| UBL 2.1 | Alternative XML | ✅ Mandate-compliant (via PDP) | Accepted by most PDPs |
Free Resources
- DGFiP e-invoicing portal: impots.gouv.fr
- Certified PDP registry: Same portal, section "PDP immatriculées"
- PPF (free government fallback): portail-facturation.dgfip.finances.gouv.fr
- Factur-X validation tool: Available through your PDP or the DGFiP test environment
Summary: What to Do This Week
If you are a TPE or PME and have not started yet, here is your week-one action plan:
- Day 1: Check if your current accounting software has Factur-X support
- Day 2: Contact your software vendor — ask if they have a certified PDP or a PDP partnership
- Day 3: Register for the PPF (free) as a fallback, even if you plan to use a commercial PDP
- Day 4: Generate a test Factur-X invoice and validate it
- Day 5: Plan your customer notification strategy
You have until September 2028 to start sending — but you must be able to receive by September 2026. Start with receiving readiness, then plan your sending timeline.