How to Register for France E-Invoicing as a Small Business (TPE/PME)
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French small businesses (TPE and PME) must register for e-invoicing before their September 1, 2027 emission deadline, though all businesses must be able to receive e-invoices from September 1, 2026. Registration involves choosing between the free Portail Public de Facturation (PPF) or a certified Plateforme de Dématérialisation Partenaire (PDP), verifying your SIREN/SIRET in the central directory, and configuring your invoicing software to output compliant formats—Factur-X, UBL 2.1, or CII.
What Is the Timeline for Small Businesses?
The French e-invoicing mandate uses a two-phase approach for SMEs:
The French e-invoicing mandate uses a two-phase approach for SMEs:
| Date | Obligation | Who |
|---|---|---|
| September 1, 2026 | Must be able to receive e-invoices | All businesses including TPE/PME |
| September 1, 2027 | Must emit e-invoices and submit e-reporting | PME (mid-size) and TPE (micro) |
This means even the smallest auto-entrepreneur with turnover above the VAT threshold (€36,800 for services, €91,900 for goods) will need to issue compliant e-invoices by September 2027.
How Do You Register on the PPF (Free Option)?
The PPF offers free basic e-invoicing functionality suitable for many small businesses:
The PPF offers free basic e-invoicing functionality suitable for many small businesses:
- Access the PPF portal: Visit the government portal at impots.gouv.fr and navigate to the e-invoicing section.
- Authenticate: Log in using your professional tax credentials (same as for VAT declarations).
- Verify your company details: Confirm your SIREN (9 digits) and SIRET (14 digits) are correctly listed.
- Declare your platform choice: Register the PPF as your e-invoicing platform in the central directory.
- Configure reception: Set up your e-invoice reception preferences (notification email, format preferences).
Should Small Businesses Choose PPF or PDP?
The choice depends on your invoice volume and IT needs:
The choice depends on your invoice volume and IT needs:
| Criteria | PPF (Free) | PDP (Paid) |
|---|---|---|
| Cost | Free | €20-€200/month depending on volume |
| Invoice volume | Best for <100 invoices/month | Better for high volumes |
| ERP integration | Limited—manual or basic API | Full ERP/accounting integration |
| Archiving | Basic (government retention) | Advanced archiving, search, analytics |
| Support | Standard government support | Dedicated customer support |
For most TPEs with fewer than 50 invoices per month, the PPF will suffice. PMEs with existing accounting software should consider a PDP that integrates with their system.
What SIREN/SIRET Requirements Apply?
Your SIREN (Système d'Identification du Répertoire des Entreprises) and SIRET (SIREN + NIC establishment code) must be active and correctly registered with INSEE.
Your SIREN (Système d'Identification du Répertoire des Entreprises) and SIRET (SIREN + NIC establishment code) must be active and correctly registered with INSEE. Common issues for small businesses:
- Auto-entrepreneurs: Verify your SIRET is linked to your VAT number (numéro de TVA intracommunautaire) if you've crossed the VAT threshold.
- Multiple establishments: Each SIRET (establishment) can be registered independently in the central directory.
- Recent registrations: New businesses should allow 2-4 weeks for SIRET propagation to the PPF directory after INSEE registration.
What Software Do Small Businesses Need?
At minimum, your invoicing software must generate invoices in one of the three accepted formats (Factur-X, UBL 2.
At minimum, your invoicing software must generate invoices in one of the three accepted formats (Factur-X, UBL 2.1, or CII) and connect to your chosen platform. Invoicemonk supports all three formats and offers direct PPF/PDP connectivity, making it an ideal solution for French small businesses preparing for the mandate. The free invoice generator lets you test compliant invoice creation immediately.
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