France E-Invoicing Mandate: 90 Days to Go — What Grandes Entreprises Must Have Ready
With the September 2026 B2B e-invoicing mandate less than 90 days away for France's largest businesses, DGFiP has published its final implementation checklist. Here is exactly what grandes entreprises need to have in place by 1 September.
France's first mandatory e-invoicing phase — applying to businesses with annual turnover above €1.5 billion or more than 5,000 employees — begins on 1 September 2026. As of mid-June, there are fewer than 90 days to that deadline.
The Direction Générale des Finances Publiques (DGFiP) has published a final implementation checklist for companies in scope for Phase 1.
DGFiP Phase 1 Readiness Checklist
The DGFiP's June 2026 guidance document outlines five areas that must be operational by 1 September:
1. PDP Contract Signed and Active
Your certified PDP (Partenaire de Dématérialisation Privé) must be contracted and your account must be active — not in onboarding. The DGFiP advises allowing a minimum of 4 weeks for ERP integration and testing after signing.
If you have not yet signed with a certified PDP, the June 2026 certified registry lists: Cegedim e-Business, Yooz, Sage e-invoicing, Cegid, and several new additions including Esker and Edicom.
2. Factur-X Generation Validated
Your accounting or ERP system must generate Factur-X 1.0 invoices at the EN 16931 profile minimum. Run at least 10 test invoices through the DGFiP's test environment and confirm zero validation errors.
Check that your software generates the correct rsm:SupplyChainTradeTransaction namespace for Factur-X — a common source of errors in ERP systems that generate the technically-identical ZUGFeRD format but with slightly different namespace declarations.
3. PPF Reporting Connected
Your PDP must be transmitting invoice metadata to the PPF (Portail Public de Facturation) in real time. Ask your PDP for confirmation that the DGFiP reporting endpoint is active on your account — do not assume it is included by default.
4. Receiving Infrastructure Tested
Phase 1 requires both sending AND receiving structured invoices. Confirm your PDP account can receive Factur-X invoices from suppliers and route them to your accounts payable system.
5. 10-Year Archive Confirmed
Verify that your PDP or a connected archiving service is providing legally compliant 10-year invoice storage (NF Z 42-026 standard). This is often a paid add-on rather than included by default.
Which PDPs Have the Most Enterprise Clients Ready?
According to DGFiP onboarding data (anonymised), as of June 2026:
- Cegedim e-Business — highest enterprise adoption, particularly for SAP customers
- Cegid — dominant among French mid-market ERP users
- Yooz — strong in accounts payable automation use cases
What Happens if You Miss the Deadline?
DGFiP has confirmed that Phase 1 non-compliance will result in:
- Administrative warnings for September–October 2026 (grace period)
- Financial penalties from November 2026: €15 per non-compliant invoice, up to €15,000/year for repeated non-compliance
Source
DGFiP implementation guidance, June 2026: impots.gouv.fr
