From September 2026, France will introduce a new requirement for electronic invoicing and e-reporting. We can help you meet these requirements on time, without the need for cloud migration or being tied to a specific provider.
With the ‘Réforme Facture Électronique’, France is introducing one of the most comprehensive continuous transaction control models in Europe. The reform is being rolled out in phases:
Invoices between French companies must be exchanged in a structured format (UBL 2.1, CII or Factur-X) via a state-accredited Plateforme Agréée (PA). Paper and plain PDFs are no longer permitted.
There is a specific reporting obligation to the French tax authorities (DGFiP) for B2C sales, cross-border B2B transactions and certain payment data. This also applies to foreign companies with a French VAT number.
For each e-invoice, the defined status in the invoice lifecycle (receipt, approval, rejection, payment) must be transmitted in a structured format.
Many technical and legal details are still subject to change even at the start of 2026. Under the 2026 Finance Act, the previous term ‘PDP’ has been officially replaced by ‘Plateforme Agréée’ (PA), penalties have been tightened, and certain concessions (such as those relating to international incoming invoices) have been introduced. Further clarifications are likely before the go-live. That is precisely why two things matter today: a clean architecture and a partner who is on board when the rules change.
EPO offers two complementary solution components that cover the two regulatory pillars of the reform. Both are modification-free ABAP add-ons that integrate seamlessly with ECC and S/4HANA and do not require cloud migration.
Status tracking for every e-invoice in SAP. The current status (receipt, approval, rejection, payment status) of the invoice is determined by status messages sent or received. Our monitor automatically handles the sending and receiving of messages to and from the Plateforme Agréée via your provider.
The EPO Lifecycle Monitor includes the following:
All the logic runs in ABAP on your SAP system: data selection, UBL mapping, XML generation and validation. The final step in the process – connecting to the French authorities – is handled by the EPO Connector, which links to a Plateforme Agréée of your choice.
Two options for the PA:
Am I affected if my company is based in Austria or Germany but is liable for VAT in France?
Generally speaking, yes, regarding the e-reporting obligation. For taxpayers not established in France, the e-reporting obligation has been postponed until September 2027. We strongly recommend that you have your specific circumstances reviewed on an individual basis.
What is a Plateforme Agréée (PA)?
A private platform accredited by the French government that is authorised to exchange e-invoices and transmit e-reporting data to the PPF. The term replaced the former term ‘PDP’ under the 2026 Finance Act.
Do I absolutely need my own PA if I use the EPO solution?
No. EPO Consulting provides partner PAs. If necessary, you can switch to your own platform at any time; the EPO Connector supports both options.
Does this work with SAP ECC or only with SAP S/4?
Both. EPO can be used from ECC 6.0 onwards and is compatible with all S/4 versions except Public Cloud. Parallel operation is possible during an S/4 migration.
Is EPO an alternative to SAP DRC?
Yes. EPO meets the French requirements on its own and does not rely on SAP DRC.
How realistic is a go-live before September 2026?
This is realistic if the decision is made in the near future. The official DGFiP pilot phase has been running since the end of February and will continue until August 2026. Project durations range from a few weeks to a few months, depending on the scope.
What happens in the event of non-compliance?
The Finance Act 2026 has tightened the penalties. Specific amounts are subject to change and should be clarified with your tax adviser. Regardless of any fines, there are reputational and audit risks involved.
The DGFiP pilot phase is currently underway, with the requirement coming into force at the start of September 2026. Those who start now will have ample time for testing and a low-risk go-live. In a brief, no-obligation initial consultation, we will work with you to determine which of the two EPO modules is relevant to your SAP landscape and business model, and what a realistic roadmap to go-live would look like.
Either write to us using our contact form or contact our Sales Manager Manfred Trojan directly for a personal consultation.
