Accredited e-invoicing platforms in France: how to choose one
In France, e-invoices between VAT-registered businesses established in the country travel only through an approved platform (plateforme agréée, often called an accredited platform): an operator registered by the State and listed on impots.gouv.fr. Every VAT-registered business established in France has had to receive its invoices through one since 1 September 2026; SMEs and micro-enterprises must also issue through one from 1 September 2027. The choice is free: you may use one platform or several, a different one for receiving and for issuing, and change at any time (DGFiP FAQ, version of 1 September 2026). Choose on eight criteria: cost for your real volume, compatibility with your software, formats, support, archiving, e-reporting, receiving and statuses, and reversibility, and settle the exit terms before you sign.
Platform, directory, software: who does what
| Player | Role |
|---|---|
| Approved platform | A dematerialisation operator registered by the State. It issues, transmits and receives e-invoices and transmits invoicing, transaction and payment data to the tax administration. The registration number is issued for three years, renewable; the application includes a valid ISO/IEC 27001 certificate |
| Compatible solution | Your invoicing or accounting software. It qualifies only if it offers functions compatible with the reform and is connected to at least one approved platform; it never carries invoices on its own |
| Directory of invoice recipients | Provided by the State to the platforms and fed by them: it tells the sender's platform where to deliver each invoice. Your platform records you there once you have signed a formal agreement designating it for receiving |
| Your business | Chooses its platform or platforms, signs the agreement, keeps its customer data (SIREN numbers in particular) clean, and handles statuses, refusals and archiving |
The DGFiP is explicit that a plain PDF sent electronically is not an e-invoice within the meaning of the reform. For the dates by company size and the fines, see France's e-invoicing mandate: what applies in 2026 and 2027.
Where the official list is
The list is on the impots.gouv.fr page "Je consulte la liste des plateformes agréées" (in French; published on 30 July 2024, last modified on 13 October 2026 when consulted on 20 October 2026), as downloadable ODS, XLSX and PDF files. Two points to read carefully. First, the page separates operators whose registration is definitive from those awaiting definitive registration, which is granted only after interoperability tests in real conditions are passed. Second, the name to look for is the platform's, not the software's: a vendor may describe its product as "compatible" while the carrying is done by a partner platform. Write the platform's exact name and the date you checked it into your selection file.
Eight criteria
| Criterion | What to check |
|---|---|
| 1. Cost for your volume | Subscription, set-up fee, invoices included, price per extra invoice, users, archiving, e-reporting options |
| 2. Compatibility with your software | Native connection, connector to configure, or manual re-keying |
| 3. Formats | Issuing and receiving in the three formats of the French core set (UBL, CII, Factur-X), conversion between them |
| 4. Support and onboarding | Channel, response time, language, training |
| 5. Archiving | Duration, integrity, free export of invoices and files |
| 6. E-reporting | Transaction and payment data included and automated, from which source |
| 7. Receiving and statuses | Portal for incoming invoices, lifecycle statuses, reasoned refusals and disputes |
| 8. Reversibility | Full export of invoices, structured files and statuses; notice period and fees on termination |
Weight the criteria for your case: a business with one invoicing tool and a high volume will weight compatibility and cost; a business that invoices little but receives many supplier invoices will weight receiving, statuses and support. Score each offer from 0 to 5 on each criterion and compute a weighted score. Exclude any offer whose platform you could not find on the official list.
Questions to ask before signing
- What is your registration status on the official list, definitive or pending, and since when?
- Which formats do you accept and send, and do you convert between Factur-X, UBL and CII?
- Which lifecycle statuses do you handle, and how does a customer refuse an invoice with a reason?
- Do you transmit e-reporting of transactions and payments, and from which data?
- What does a year cost at my volume, all options included?
- How long do you archive, and how do I export everything?
- On termination: notice, fees, return of data?
- Who supports me, through which channel, how fast, in which language?
- Access security: two-factor authentication, approval rights, activity log, hosting location?
- Can we run a test with a few real invoices before I sign?
Changing platform is now regulated. Decree no. 2026-677 of 27 July 2026 added to Annex II of the General Tax Code a procedure: you sign a dated formal agreement with the new platform; it passes the agreement number to the former platform within two working days; the former platform has five working days to object, only on grounds that call your intention into question; the new platform then has fifteen working days to update the addressing data. Platforms must provide free mobility documentation, and the former platform keeps certain services for one year after the change. The decree states that the change does not decide the validity or termination of your contracts: the termination clause still matters.
Comparing costs over three years
Compare the cost over the life of the contract, not the headline price. Year 1 = monthly subscription × 12 + set-up fee + (invoices issued − invoices included) × price per extra invoice; the following years drop the set-up fee. A fictitious comparison for 1,200 invoices issued a year:
| Fictitious offer | Terms (EUR excl. VAT) | Year 1 | 3 years |
|---|---|---|---|
| A: software vendor's platform | 19 per month, no set-up, 1,500 invoices included | 228 | 684 |
| B: general-purpose platform | 29 per month, 150 set-up, 1,000 included, 0.10 per extra invoice | 518 | 1,254 |
| C: accountant's platform | 39 per month, 300 set-up, unlimited invoices | 768 | 1,704 |
Add the internal time to connect and test, any archiving charged separately, and the cost of leaving. The cheapest offer is not always the right fit: score it with the other seven criteria. A foreign group with a French subsidiary follows the same rules for that subsidiary; see France's e-invoicing rules for foreign companies. On formats, see Factur-X explained.
FAQ
Can I use my accountant's or my software vendor's platform?
Yes, if that platform is on the official list. Check what happens if you change accountant or software: export of invoices, structured files and statuses, and the termination terms.
Can I receive through one platform and issue through another?
Yes. The DGFiP FAQ (version of 1 September 2026) allows different platforms for issuing, for receiving and for e-reporting. Each receiving platform must be designated by a formal agreement recorded in the directory.
Is a platform awaiting definitive registration safe to choose?
It is listed, but its definitive registration depends on passing interoperability tests. Ask for its expected date, and keep the reversibility clause strong in case the status changes.