> ## Documentation Index
> Fetch the complete documentation index at: https://invopop-link-fix.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Plateforme Agréée (PA) guide

> France's PA system. Guides, timeline, key concepts and obligations.

France is replacing paper and PDF invoicing with a <Tooltip headline="Continuous Transaction Control" tip="Government-mandated tax mechanisms that require businesses to submit structured transaction data to tax authorities in real time or near real time">CTC</Tooltip> regime covering all VAT-registered businesses established in France. Invopop is an [officially approved Plateforme Agréée](https://www.impots.gouv.fr/je-consulte-la-liste-des-plateformes-agreees) (PA) under the DGFiP mandate. The reform has two pillars: [Invoicing](/guides/fr-pa-invoicing), which requires domestic B2B invoices to be exchanged as structured electronic documents through accredited platforms (PDPs), and [Reporting](/guides/fr-pa-reporting), which requires transaction and payment data to be transmitted to the tax authority for operations outside the e-invoicing scope (B2C sales, international trade, and payments on services subject to VAT on collection).

This guide walks through how to implement these obligations in practice: classifying your transactions into the correct flows, building compliant invoices, and handling status reporting and e-reporting submissions.

## Prerequisites

* An Invopop workspace with the [France](/apps/france), [Peppol](/apps/peppol), and [OASIS UBL](/apps/oasis-ubl) apps enabled. Enable [UN/CEFACT CII](/apps/uncefact-cii) for maximum compatibility and [PDF Generator](/apps/pdf-generator) to attach human readable versions of your documents.
* French company details, including SIREN/SIRET.
* A clear view of your invoicing flows (B2B, B2C, domestic, cross-border).

<Note>The full France PA implementation is complete. However, some minor changes are still possible ahead of the September 2026 mandate, particularly to APIs and the fr-ctc-flow10-v1 add-on.</Note>

## Guides

[Registration](/guides/fr-pa-registration) is a one-time, per-party prerequisite for the invoicing, status, and reporting flows. Before a French SIREN can send or receive invoices through Invopop, it must be registered in the French Annuaire and published on the Peppol network.

<Card title="Registration" icon="address-book" href="/guides/fr-pa-registration" horizontal>
  Register and unregister a party in the French Directory and on Peppol.
</Card>

[Invoicing](/guides/fr-pa-invoicing) in France covers exchanges where both parties are registered in the Annuaire. A single GOBL invoice can generate and send any of the formats allowed in France (UBL, CII, Factur-X), with the required copy reported automatically to the PPF.

<Card title="Invoicing" icon="file-invoice" href="/guides/fr-pa-invoicing" horizontal>
  Send and receive B2B invoices via Peppol with PPF reporting.
</Card>

[Reporting](/guides/fr-pa-reporting) (Flux 10) covers everything outside regulated e-invoicing: B2C sales, cross-border B2B, and any flow where one party isn't in the Annuaire. You record each invoice and payment, Invopop generates a Flux 10 XML for each closed reporting window and sends it to the PPF.

<Card title="Reporting" icon="building-columns" href="/guides/fr-pa-reporting" horizontal>
  Periodic e-reporting of B2C and non-regulated B2B transactions.
</Card>

[Status](/guides/fr-pa-status) updates carry the lifecycle and payment state of domestic B2B invoices (CDAR): acknowledged, accepted, disputed, refused, paid. Each is built as a GOBL document and exchanged between PAs over Peppol, with the mandatory codes (notably `210` refused and `212` paid) also forwarded to the PPF.

<Card title="Status" icon="signal-bars" href="/guides/fr-pa-status" horizontal>
  Send, receive, and derive lifecycle status updates (CDAR).
</Card>

[Directory lookup](/guides/fr-lookup) queries the French Annuaire to confirm whether a party is registered before sending — useful for branching between regulated and non-regulated flows. Look up a party by its SIREN or by its electronic address.

<Card title="Directory lookup" icon="address-book" href="/guides/fr-lookup" horizontal>
  Check whether a SIREN or electronic address is registered in the Annuaire.
</Card>

## Timeline

Reception is universal from 1 September 2026 for all companies regardless of size, while issuance splits by band:

| Company size    | Size criteria                                                    | Must receive | e-invoicing and<br /> e-reporting |
| --------------- | ---------------------------------------------------------------- | ------------ | --------------------------------- |
| Large           | 5,000+ staff, or turnover > €1.5bn / balance sheet > €2bn        | 1 Sep 2026   | 1 Sep 2026                        |
| Mid-sized (ETI) | 250–5,000 staff and turnover €50M–1.5bn / balance sheet €43M–2bn | 1 Sep 2026   | 1 Sep 2026                        |
| SME (PME)       | under 250 staff and turnover \< €50M or balance sheet \< €43M    | 1 Sep 2026   | 1 Sep 2027                        |
| Micro (TPE)     | subset of the SME band, at the smallest end                      | 1 Sep 2026   | 1 Sep 2027                        |

View our [compliance timeline for France](/timelines/france).

## Key concepts

|                        |                                                                                                                                                                                                                                             |
| ---------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Annuaire**           | The French e-invoicing directory where parties must be registered to participate in regulated e-invoicing flows. Not to be confused with the Peppol Directory.                                                                              |
| **PPF**                | Portail Public de Facturation — the French government system that receives mandatory invoice data and lifecycle updates. Invopop handles all communications with the PPF automatically.                                                     |
| **Regulated Flow**     | An invoice exchange where both the sender and receiver are registered in the Directory. These follow the complete French e-invoicing process including Peppol transmission and PPF reporting.                                               |
| **Non-Regulated Flow** | An invoice exchange where only one party is registered in the Directory. Invoices are stored for e-reporting to the PPF but may not be transmitted via Peppol.                                                                              |
| **E-reporting**        | Periodic reporting to the PPF covering non-regulated flows and B2C transactions.                                                                                                                                                            |
| **CDAR**               | Cross Domain Acknowledgement and Response. The format used for lifecycle status updates ("cycle de vie") in France, communicated between parties and to the PPF.                                                                            |
| **Fifth Corner**       | The tax authority in the Peppol exchange model. Corners 1–4 are sender, sender's PA, receiver's PA, and receiver; the fifth corner is the tax authority that receives a copy of the invoice for regulated flows. In France this is the PPF. |
| **F1 Invoice**         | Simplified UBL format used to forward the invoice to the fifth corner (the tax authority, i.e. the PPF) for regulated flows. Part of e-invoicing, not e-reporting. Generated automatically by Invopop.                                      |

## Flows and obligations

In France's e-invoicing reform, "flux" are the officially numbered message flows defined in the external specifications that structure how invoices and tax data move between businesses, their plateformes agréées (PAs), and the administration. This table presents the flows relevant to an integration with Invopop:

| Flux                               | What it carries                                                                                            | Guide                                |
| ---------------------------------- | ---------------------------------------------------------------------------------------------------------- | ------------------------------------ |
| <Badge color="green">2</Badge>     | The structured invoice exchanged between the supplier's and the buyer's PAs                                | [Invoicing](/guides/fr-pa-invoicing) |
| <Badge color="blue">6</Badge>      | Lifecycle statuses (déposée, rejetée, refusée, encaissée) plus optional statuses including payment details | [Status](/guides/fr-pa-status)       |
| <Badge color="purple">10.1</Badge> | International B2B transaction data where either business is French                                         | [Reporting](/guides/fr-pa-reporting) |
| <Badge color="red">10.2</Badge>    | Payment data on those international B2B transactions                                                       | [Reporting](/guides/fr-pa-reporting) |
| <Badge color="orange">10.3</Badge> | Aggregated B2C transaction data (e.g., daily sales totals per rate)                                        | [Reporting](/guides/fr-pa-reporting) |
| <Badge color="yellow">10.4</Badge> | Aggregated B2C payment data                                                                                | [Reporting](/guides/fr-pa-reporting) |

The reform splits every transaction into one of two regimes, and the split is entirely determined by *who the counterparty* is and where they sit. This tells us the flow that corresponds to the transaction:

| Issuer → counterparty                                                                                  | Flows                                                                                                                                                                                                                                                                                                                                     | Obligation                                                                      |
| ------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------- |
| French company → French company (VAT taxable)                                                          | <Tooltip headline="Flux 2" tip="The structured invoice exchanged between the supplier's and the buyer's PAs"><Badge color="green">2</Badge></Tooltip> <Tooltip headline="Flux 6" tip="Lifecycle statuses (déposée, rejetée, refusée, encaissée) plus optional statuses including payment details"><Badge color="blue">6</Badge></Tooltip> | [Invoicing](/guides/fr-pa-invoicing) and [Status](/guides/fr-pa-status)         |
| Foreign company with a French permanent establishment → French company                                 | <Tooltip headline="Flux 2" tip="The structured invoice exchanged between the supplier's and the buyer's PAs"><Badge color="green">2</Badge></Tooltip> <Tooltip headline="Flux 6" tip="Lifecycle statuses (déposée, rejetée, refusée, encaissée) plus optional statuses including payment details"><Badge color="blue">6</Badge></Tooltip> | [Invoicing](/guides/fr-pa-invoicing)<br /> [Status](/guides/fr-pa-status)       |
| French company → EU company                                                                            | <Tooltip headline="Flux 10.1" tip="International B2B transaction data where either business is French"><Badge color="purple">10.1</Badge></Tooltip> <Tooltip headline="Flux 10.2" tip="Payment data on those international B2B transactions"><Badge color="red">10.2</Badge></Tooltip>                                                    | [Reporting](/guides/fr-pa-reporting)                                            |
| French company → Non-EU company                                                                        | <Tooltip headline="Flux 10.1" tip="International B2B transaction data where either business is French"><Badge color="purple">10.1</Badge></Tooltip> <Tooltip headline="Flux 10.2" tip="Payment data on those international B2B transactions"><Badge color="red">10.2</Badge></Tooltip>                                                    | [Reporting](/guides/fr-pa-reporting)                                            |
| French company → Foreign taxable person, non-established (even if FR-VAT-registered)                   | <Tooltip headline="Flux 10.1" tip="International B2B transaction data where either business is French"><Badge color="purple">10.1</Badge></Tooltip> <Tooltip headline="Flux 10.2" tip="Payment data on those international B2B transactions"><Badge color="red">10.2</Badge></Tooltip>                                                    | [Reporting](/guides/fr-pa-reporting)                                            |
| EU company → French company                                                                            | <Tooltip headline="Flux 10.1" tip="International B2B transaction data where either business is French"><Badge color="purple">10.1</Badge></Tooltip> <Tooltip headline="Flux 10.2" tip="Payment data on those international B2B transactions"><Badge color="red">10.2</Badge></Tooltip>                                                    | [Reporting](/guides/fr-pa-reporting)<br /><small>by the French buyer</small>    |
| Foreign company (non-EU) → French company                                                              | <Tooltip headline="Flux 10.1" tip="International B2B transaction data where either business is French"><Badge color="purple">10.1</Badge></Tooltip> <Tooltip headline="Flux 10.2" tip="Payment data on those international B2B transactions"><Badge color="red">10.2</Badge></Tooltip>                                                    | [Reporting](/guides/fr-pa-reporting)<br /><small>by the French buyer</small>    |
| French company → French non-taxable legal person (not VAT-registered)                                  | <Tooltip headline="Flux 10.3" tip="Aggregated B2C transaction data (e.g., daily sales totals per rate)"><Badge color="orange">10.3</Badge></Tooltip> <Tooltip headline="Flux 10.4" tip="Aggregated B2C payment data"><Badge color="yellow">10.4</Badge></Tooltip>                                                                         | [Reporting](/guides/fr-pa-reporting)                                            |
| French company → French consumer                                                                       | <Tooltip headline="Flux 10.3" tip="Aggregated B2C transaction data (e.g., daily sales totals per rate)"><Badge color="orange">10.3</Badge></Tooltip> <Tooltip headline="Flux 10.4" tip="Aggregated B2C payment data"><Badge color="yellow">10.4</Badge></Tooltip>                                                                         | [Reporting](/guides/fr-pa-reporting)                                            |
| French company → EU / non-EU consumer                                                                  | <Tooltip headline="Flux 10.3" tip="Aggregated B2C transaction data (e.g., daily sales totals per rate)"><Badge color="orange">10.3</Badge></Tooltip> <Tooltip headline="Flux 10.4" tip="Aggregated B2C payment data"><Badge color="yellow">10.4</Badge></Tooltip>                                                                         | [Reporting](/guides/fr-pa-reporting)                                            |
| Foreign non-established company (FR-VAT-registered) → French consumer / non-established taxable person | <Tooltip headline="Flux 10.3" tip="Aggregated B2C transaction data (e.g., daily sales totals per rate)"><Badge color="orange">10.3</Badge></Tooltip> <Tooltip headline="Flux 10.4" tip="Aggregated B2C payment data"><Badge color="yellow">10.4</Badge></Tooltip>                                                                         | [Reporting](/guides/fr-pa-reporting)<br /> <small>by the foreign seller</small> |
| French company → French public entity (B2G)                                                            | Chorus Pro circuit                                                                                                                                                                                                                                                                                                                        | [Chorus Pro](/guides/fr-chorus-pro)                                             |

## Mandatory mentions

Beyond the usual invoice data (parties, dates, line detail, VAT), the reform adds four *nouvelles mentions obligatoires* that every domestic B2B e-invoice must carry from 1 September 2026.

| Mention                                                               | GOBL field                                    | Notes                                                                                                            |
| --------------------------------------------------------------------- | --------------------------------------------- | ---------------------------------------------------------------------------------------------------------------- |
| **Buyer's SIREN**<br /> (SIRET where the establishment matters)       | `customer.tax_id` and `customer.identities[]` | Provide the `SIREN` or `SIRET` identity. Required for routing  and enforced by `BR-FR-10/11`.                    |
| **Delivery address** (country/address, when it differs from billing)  | `delivery.receiver.addresses[]`               | Required when the place of delivery differs from the customer's billing address. Omit it when they are the same. |
| **Nature of the operation** (goods / services / both)                 | `tax.ext.fr-ctc-billing-mode`                 | Mandatory classification between `B*` = goods, `S*` = services or `M*` = mixed.                                  |
| **VAT on debits** (paiement de la TVA d'après les débits, when opted) | `tax.notes[]` with key `tax`                  | Carried as a legal-mention note. Add it only when the supplier has opted for VAT on debits.                      |

## FAQ

Consult our [France FAQ](/faq/france) section.

***

<AccordionGroup>
  <Accordion title="🇫🇷 Invopop resources for France">
    |            |                                                                                                                                                                                                                                                                                                                                                                                       |
    | ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | Compliance | <Icon icon="https://assets.invopop.com/flags/fr.svg" /> [Invoicing compliance in France](/compliance/france)<br /> <Icon icon="timeline" /> [Compliance timeline](/timelines/france)                                                                                                                                                                                                  |
    | Apps       | <Icon icon="https://assets.invopop.com/flags/fr.svg" /> [France](/apps/france)<br /><Icon icon="https://assets.invopop.com/apps/peppol/icon.svg" /> [Peppol](/apps/peppol)<br /><Icon icon="https://assets.invopop.com/apps/chroruspro/icon.svg" /> [Chorus Pro France](/apps/choruspro-france)                                                                                       |
    | Guides     | <Icon icon="book" /> Chorus Pro — [Supplier registration](/guides/fr-chorus-pro-supplier) · [Issuing invoices](/guides/fr-chorus-pro)<br /><Icon icon="book" /> [PA Guide](/guides/fr-pa) — [Registration](/guides/fr-pa-registration) · [Invoicing](/guides/fr-pa-invoicing) · [Status](/guides/fr-pa-status) · [Reporting](/guides/fr-pa-reporting)                                 |
    | FAQ        | <Icon icon="square-question" /> [France FAQ](/faq/france)                                                                                                                                                                                                                                                                                                                             |
    | GOBL       | <Icon icon="https://assets.invopop.com/icons/gobl.svg" />  [France Tax Regime](https://docs.gobl.org/regimes/fr)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Chorus Pro Addon](https://docs.gobl.org/addons/fr-choruspro-v1)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [French Factur-X Addon](https://docs.gobl.org/addons/fr-facturx-v1) |
    | GitHub     | <Icon icon="github" /> [gobl.xinvoice](https://github.com/invopop/gobl.xinvoice)                                                                                                                                                                                                                                                                                                      |
  </Accordion>
</AccordionGroup>

<Card title="Participate in our community" icon="forumbee" href="https://community.invopop.com" arrow="true" horizontal>
  Ask and answer questions about invoicing in France →
</Card>