France's E-Invoicing Mandate from September 2026: What Really Applies to Luxembourg Suppliers
On 1 September 2026 the French e-invoicing reform takes effect — and it is causing uncertainty among many Luxembourg companies doing business with France. The most important news first: most Luxembourg suppliers are not in scope of the mandate at all. Here are the cases in detail.
What is coming in France
The reform obliges companies established in France to exchange structured invoices via accredited platforms (PDP) or the public portal (PPF):
- 1 September 2026 — all companies established in France must be able to receive e-invoices; large and medium-sized companies must issue them
- 1 September 2027 — issuing obligation extends to small and micro enterprises
On top of that comes e-reporting: certain transactions (including cross-border and B2C) must be reported to the tax administration.
The three cases for Luxembourg companies
1. You supply France from Luxembourg — without an establishment there (the normal case): You are not subject to the e-invoicing obligation. Your invoice reaches your French customer via the Peppol network, as before. Reporting their purchases (e-reporting) is your French customer’s job — not yours.
2. You have a French VAT registration but no establishment: Even then, no e-invoicing obligation applies to you — but e-reporting duties may, for certain transactions taxable in France, currently postponed to September 2027 for non-established companies. Important: e-reporting is also transmitted via an accredited platform (Plateforme Agréée, PA — formerly PDP); the public portal does not accept submissions directly. For this part you therefore need a PA — usually handled via your French fiscal representative or a platform service provider.
3. You have an establishment in France: Only in this case does the mandate fully apply — your French entity needs access via a PDP or the PPF. To be frank: Bizzlink does not currently connect to these national platforms. For this case you need a French platform provider.
What you should do now anyway
Even without an obligation of your own, the reform changes the market: French customers increasingly process incoming invoices only in structured form and actively ask suppliers for Peppol invoices — because it makes their own reporting easier. If you already invoice from Luxembourg via Peppol, you are on the safe side:
- Invoices to France: Peppol BIS Billing 3.0, delivered as before
- Invoices to French public authorities (B2G): via Chorus Pro, Peppol-compatible
- No new format, no French platform, no migration needed
With Bizzlink you send structured invoices to France and more than 30 other countries — via web interface, API or connector. contact us — we guide you personally through the setup. Or write to us on WhatsApp or by e-mail: hello@bizzlink.lu.
Frequently Asked Questions
Does the French e-invoicing mandate apply to me as a Luxembourg supplier?
Only if your company has an establishment in France. The mandate covers domestic B2B transactions between companies established in France. Pure cross-border supplies from Luxembourg are not subject to the e-invoicing obligation.
I have a French VAT number but no establishment — what applies to me?
No e-invoicing obligation applies to you, but possibly e-reporting duties for transactions taxable in France — currently postponed to September 2027 for non-established companies. These reports are also transmitted via an accredited platform (PA, formerly PDP), usually handled by your fiscal representative or a platform service provider.
How do my invoices keep reaching French customers?
Via the Peppol network, as before. The e-reporting of purchases is handled by the French customer themselves. Structured invoices via Peppol make that much easier for them — many French companies now actively request them.
What are the PPF and PDPs?
The PPF (Portail Public de Facturation) is the public portal; PDPs are state-accredited private platforms. Domestic French B2B invoice exchange runs through them. Bizzlink does not currently connect to these national platforms — but they are not required for cross-border invoices to and from France.
Which formats apply in France?
For domestic French exchange: Factur-X, UBL or CII via PDP/PPF. For cross-border invoices from Luxembourg, Peppol BIS Billing 3.0 (EN 16931) continues to apply.
Can I invoice French public authorities with Bizzlink?
Yes. B2G invoices to French administrations run via Chorus Pro, which is Peppol-compatible.
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