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France to become latest e-invoicing Peppol authority

Ahead of Sept 2026 B2B e-invoicing mandate, French likely to join 20 other national champions of Peppol standard

France is likely to apply to become the French national authority, responsible for supporting and promoting the standards and network. Each country’s authority is appointed by and works with the OpenPeppol, the not-for-profit organisation and is responsible for the development, implementation, and maintenance of the Peppol (the Pan-European Public Procurement On-Line) specifications.

The appointment of an Authority for France is promising move as the country prepares for its 2026 B2B e-invoicing mandate launch.

Peppol is the network for sending e-invoices and other electronic business documents. All users use a Peppol Access Points to send standard format e-invoicing (or other doc’s) to other members of the network Access Points. Businesses may set-up their own Access Points, and use the services of specialist agents.

The national Peppol Authorities ensure technical standards and services specifications of users and Access Points in their country. The are most commonly the national tax authorities. But they can be other non-commercial organisations. For example: the Danish Business Authority; or National Health Service in the UK.

Peppol was created in the EU, but has spread to a total of 40 countries. Since 2020, all public sector institutions and authorities in the EU have been required by law to receive Peppol standard invoices.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Moldova TBC Extension consultation for 2025
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jan 2026? Pre-clearance B2B e-invoices; supplement to SII
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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