As we move into 2026, the French digital landscape is undergoing its most significant shift in decades. The Generalization of Electronic Invoicing is no longer a future concept—it is a live regulatory requirement. For businesses operating in France, compliance is the new standard for doing business.

1. The Timeline: 2026 and 2027

The French tax authority (DGFiP) has implemented a phased rollout. While the final deadline for all businesses to issue invoices is in 2027, the clock has already struck for reception.

Milestone	Date	Requirement	Target Group
Phase 1	Sept 1, 2026	Mandatory Reception	All Businesses (VSE, SME, Large)
Phase 1	Sept 1, 2026	Mandatory Issuance	Large & Mid-sized (ETIs)
Phase 2	Sept 1, 2027	Mandatory Issuance	SMEs and Micro-enterprises

2. The “Y-Model” & The Move to PA (Plateforme Agréée)

France uses a decentralized “Y-Model.” You no longer send invoices directly via email. Instead, they flow through a structured network.

• PPF (Portail Public de Facturation): The central government hub. It maintains the National Directory, ensuring your invoice finds the right recipient.
• PA (Plateforme Agréée): Formerly known as PDPs, these are government-approved platforms. They are the only entities (besides the PPF) authorized to transmit B2B invoices and e-reporting data.
• OD (Opérateur de Dématérialisation): This is where Odoo fits. Odoo acts as your OD, preparing your data in the correct format to be sent to a PA or the PPF.

3. Latest 2026 Simplification Measures

The French government recently introduced “easements” to simplify the transition. At Infintor, we’ve ensured our Odoo configurations reflect these updates:

• No Line-Item E-Reporting: For international purchases, you no longer need to report every single line item—only the totals. This drastically reduces data entry for global trade.
• Postponement for Foreign Firms: If your business is VAT-registered in France but not established there, your e-reporting deadline is pushed to September 2027.
• No “Blank” Reports: If you have no taxable transactions in a 10-day period, you are no longer required to submit a “nil” report.
• SIREN Safety Net: No penalties will be issued if a vendor cannot send an e-invoice because the buyer (e.g., a new startup) hasn’t received their SIREN number yet.

4. Why Odoo is the Perfect Tool for French Compliance

Odoo’s localization for France is one of the most robust in the ERP world. By choosing Infintor for your implementation, you gain:

• Native Factur-X Support: Odoo generates “hybrid” invoices—a PDF for humans with an embedded XML for machines—meeting the EN 16931 standard natively.
• Peppol Integration: Odoo acts as an access point to the global Peppol network, facilitating seamless exchange with international partners.
• Automated Status Tracking: In the 2026 mandate, an invoice is a “living document.” Odoo tracks its lifecycle in real-time: Submitted → Received → Accepted → Paid.
• Legal Archiving: Odoo stores your structured data for the mandatory 10-year period required by French law.

Take Action: The Odoo 2026 Readiness Audit

Is your Odoo database ready for the September 1st deadline? A single error in a customer’s SIRET number can cause an entire batch of invoices to be rejected.

Infintor’s Compliance Package includes:

1. Version Audit: Ensuring you are on Odoo v17+ for full mandate support.
2. Master Data Scrubbing: Automating the verification of your French partners’ SIREN/SIRET numbers.
3. Workflow Testing: Running pilot tests of your Factur-X and UBL exports before the mandate goes live.

Contact Infintor Today to schedule your Odoo 2026 Readiness Audit. Let’s turn this regulatory requirement into a digital advantage for your business.