The paper invoice is now a thing of the past for French businesses. The reform introducing mandatory B2B electronic invoicing is fundamentally changing how SMEs handle their commercial transactions — and the deadline is approaching. From September 2026, the first companies will have to issue compliant electronic invoices. More importantly still: every business will have to be able to receive them from that date, whatever its size.
If your SME runs on Odoo, the good news is that the platform already has the tools you need to comply. You still have to configure them correctly — and choose the right architecture between the PPF, an approved platform (Plateforme Agréée, PA — formerly PDP) and Chorus Pro.
This guide walks you through everything you need to know, step by step.
What is the French B2B e-invoicing reform?
France's electronic invoicing reform covers commercial transactions between VAT-registered businesses established in France — what is known as domestic B2B transactions. It does not replace Chorus Pro (which remains dedicated to invoices sent to the public sector), but creates a new system dedicated to exchanges between private companies.
The aim is twofold: to simplify companies' reporting obligations by automatically feeding VAT data to the DGFiP (Direction générale des Finances publiques, France's tax administration), and to fight tax fraud. According to official estimates, the general roll-out of electronic invoicing could significantly reduce the VAT gap in France, estimated at several billion euros each year.
What the reform requires in practice:
- Issue invoices in a structured electronic format (Factur-X, UBL or CII)
- Transmit those invoices through an approved platform (the PPF or a PA)
- Receive your suppliers' electronic invoices through that same channel
- Transmit transaction data to the DGFiP (e-reporting) for operations outside the domestic B2B scope
The planned roll-out timetable:
| Company | Obligation to receive | Obligation to issue |
|---|---|---|
| Large companies | September 2026 | September 2026 |
| ETI — entreprises de taille intermédiaire (mid-sized companies) | September 2026 | September 2026 |
| SMEs, very small businesses and micro-entreprises | September 2026 | September 2027 |
⚠️ A point that is often misunderstood: ETI must issue from 1 September 2026, at the same time as large companies — not a year later. Only SMEs, very small businesses and micro-entreprises benefit from the deferral to 1 September 2027 for issuing. Timetable verified on impots.gouv.fr on 16 August 2026.
One point that is often overlooked: even if your SME is not required to issue electronic invoices before September 2027, it must be able to receive them from September 2026. That means having a working Odoo configuration in place several weeks before the deadline.
The three players in the system: PPF, PA and Chorus Pro
To understand how to configure Odoo, you first need to grasp the architecture of the new system. Three types of platform coexist.
The PPF — Portail Public de Facturation
The PPF (Portail Public de Facturation) is the government portal run by the DGFiP, available free of charge to every business. It plays a central role: it acts as a routing platform between PAs and as a business directory (so you can establish which platform to use to reach a given supplier or customer).
⚠️ Beware of a persistent misconception: the PPF is not a free way out. The administration is explicit — "taxable businesses will indeed have to use the services of an approved platform [plateforme agréée] to transmit and receive their electronic invoices and to send transaction and payment data to the administration from 1 September 2026". The PPF acts as a directory and a concentrator; it does not remove the need to choose an approved platform. Verified on impots.gouv.fr on 16 August 2026.
Plateformes Agréées (PA) — the certified private platforms
PAs are private operators certified by the DGFiP. They handle invoice transmission, format conversion, acknowledgements of receipt and the submission of data back to the DGFiP.
Choosing your PA is a structural decision: depending on your invoice volume, your automation needs and the integration with Odoo, a PA can offer far greater operational comfort than the PPF alone. Several market players offer native Odoo connectors — a criterion worth prioritising in your selection.
Chorus Pro — the B2G case
Chorus Pro remains the mandatory platform for invoices addressed to public entities (the State, local authorities, hospitals and so on). If you invoice public-sector customers, you are probably already on Chorus Pro. The B2B reform changes nothing about that obligation — it is added to it for your invoices between private companies.
Worth noting: Odoo already has a Chorus Pro connector for B2G — the same technical logic will apply to the PA/PPF connectors for B2B.
The accepted formats: Factur-X, UBL and CII
The reform recognises three electronic invoice formats. Odoo handles all three, but Factur-X is the format natively integrated into Odoo's French localisation.
Factur-X — the Franco-German hybrid format
Factur-X is a hybrid format: it combines a human-readable PDF/A-3 file and a structured XML file readable by machines, embedded in the PDF. Developed jointly by France and Germany (where it is known as ZUGFeRD), it complies with the European standard EN 16931.
The advantage of Factur-X is twofold: the invoice still looks exactly like what you send today (a PDF), but it also carries all the structured data needed for automated processing. It is the format recommended for French SMEs running Odoo.
UBL 2.1 and CII
UBL (Universal Business Language) and CII (Cross Industry Invoice) are pure XML formats — with no PDF. They are more common in international B2B exchanges or in advanced ERP systems. Odoo supports them, but for the great majority of French SMEs, Factur-X remains the most straightforward option to deploy.
How to configure Odoo for e-invoicing
Here are the concrete steps to bring your Odoo instance into line with the B2B e-invoicing reform.
Step 1 — Check and activate the French localisation
The French accounting localisation (l10n_fr) must be installed on your Odoo instance. It includes the French chart of accounts, French VAT handling and Factur-X support.
In Odoo: Settings > Apps > Accounting > Localisation → check that "France" is selected. If it is not, activate it before any other configuration.
Step 2 — Activate Factur-X for your customer invoices
Once the French localisation is active, Odoo can automatically generate invoices in Factur-X format.
In Odoo: Accounting > Configuration > Settings > Electronic invoicing → activate the Factur-X format and select the EN 16931 profile for the fullest compliance coverage. From that point on, every customer invoice generated in Odoo automatically embeds the XML file inside the PDF.
Step 3 — Configure the reception of supplier invoices
Receiving electronic invoices requires your Odoo instance to be connected to a PA or to the PPF, which will act as your inbox.
In Odoo: Accounting > Configuration > EDI → configure the connector to your chosen PA. The PA will assign your company an identifier in the PPF directory, allowing your suppliers to send you their electronic invoices.
Step 4 — Set up e-reporting
E-reporting requires you to transmit to the DGFiP the transaction data that does not travel through the B2B e-invoicing channel — in particular your sales to private individuals (B2C) and your international transactions.
In Odoo: The e-reporting module is configured in the same EDI module as electronic invoicing. Data is transmitted automatically according to the periodicity of your VAT regime.
Step 5 — Test before going live
The DGFiP provides a test environment that lets you validate the transmission of electronic invoices before moving to production. It is strongly recommended to run 10 to 20 test invoices to check Factur-X compliance, correct reception through the PA and the submission of e-reporting data.
E-reporting: the additional obligation not to forget
The e-invoicing reform does not stop at B2B invoices between French companies. It comes with an e-reporting obligation for transactions outside that scope: B2C sales, exports and international services.
In practice, if you sell to private individuals or to foreign customers, you will have to send the DGFiP a structured data flow summarising those transactions on a periodic basis. The aim is straightforward: to allow the tax administration to pre-fill VAT returns and to detect anomalies.
In Odoo, e-reporting can be configured to run automatically, relying on the same PA as the one used for B2B invoicing. A single flow, a single platform, complete compliance.
Checklist: is your SME ready?
Odoo configuration
- ☐ French localisation (l10n_fr) installed and active
- ☐ Factur-X format activated in the EDI settings
- ☐ Factur-X EN 16931 profile selected
- ☐ PA connector configured and tested
- ☐ E-reporting module set up
Choosing your PA
- ☐ PA selected (or PPF decision confirmed)
- ☐ Company identifier registered in the PPF directory
- ☐ Transmission tests carried out (sandbox)
Internal organisation
- ☐ Accounting team trained on the new flows
- ☐ Supplier invoice reception process updated
- ☐ Expert-comptable (French chartered accountant) involved in the transition
If more than three boxes are unticked, it is time to act. Configuring Odoo for e-invoicing usually takes 5 to 10 working days with the right support — but testing and registration with the PA can take several additional weeks.
How doo.FINANCE supports you
The reform imposes a compliance project on a tight timetable. It is also the moment to rationalise your invoicing flows and eliminate manual data entry — provided you are supported by a partner who commands both the regulatory framework and the Odoo platform. At doo.FINANCE, we are an expert-comptable practice and a Gold Odoo partner — we combine technical command of Odoo with in-depth knowledge of French tax regulation.
- An audit of your Odoo configuration and identification of the adjustments needed
- Selection and set-up of the PA suited to your volume and sector
- Factur-X and e-reporting configuration in your Odoo instance
- Training your team on the new invoicing flows
- Ongoing compliance monitoring — and support if you expand across Europe (10 countries covered)
Need advice? Contact us for a free call →
Frequently asked questions
Does the e-invoicing reform apply to all French businesses?
The reform covers all VAT-registered businesses in France for their domestic B2B transactions. Micro-entreprises benefiting from the franchise en base de TVA, the French VAT exemption for the smallest businesses, fall within a specific scope — check with your expert-comptable to confirm your exact situation.
Can I keep sending PDFs by email to my customers?
Not for domestic B2B transactions once the reform is in force. The invoice must travel through an approved platform (a PA or the PPF), even if it remains a PDF with embedded XML (Factur-X). Plain email delivery will no longer be compliant.
What is the difference between a PA and the PPF?
The PPF is the DGFiP's free public portal. A PA is a certified private platform, generally paid for, which offers additional services: native integration with your ERP, dunning management, dashboards, automatic format conversion. For SMEs running Odoo, a PA with a native Odoo connector is often preferable.
What is Chorus Pro, and is it affected by the B2B reform?
Chorus Pro is the mandatory platform for invoicing public entities (the State, local authorities, hospitals). It is not affected by the private B2B reform — the two systems coexist. If you invoice both public and private customers, you will have to manage both channels.
How long does it take to configure Odoo for e-invoicing?
With a competent partner, the technical configuration of Odoo generally takes 5 to 10 working days. But the full process — choosing a PA, testing, registering in the PPF directory, training teams — can take 4 to 8 weeks. Do not delay in getting started.
Article written by doo.FINANCE — expert-comptable practice and Gold Odoo partner. Information verified at source on 16 August 2026. Regulatory dates and arrangements are subject to change — see impots.gouv.fr for the most recent official timetable.