• How to Participate in the Pilot Phase
• Operational Rollout of the Pilot Phase
• Chorus Pro: A Pilot Phase for Public Sector Organizations
• ARTEVA’s Commitment to the Pilot Phase

What Is the E-Invoicing Pilot Phase?

The e-invoicing pilot phase is a supervised operational testing period designed to help businesses prepare for the nationwide rollout of France’s e-invoicing reform. Participation is entirely voluntary and remains open until the reform officially comes into force.

This phase enables businesses to:

• Progressively build their knowledge and expertise at their own pace;
• Adapt their sales and purchase invoice processing systems within a controlled environment, particularly invoicing software and approval workflows in multi-subsidiary and multi-ERP organizations;
• Test interoperability between all participants, including businesses, Certified Platforms, public entities, Compatible Solutions (formerly Dematerialization Operators) and the Public Invoicing Portal;
• Improve the reliability and security of electronic exchanges through technical and functional controls that ensure data quality and regulatory compliance; and
• Avoid penalties resulting from errors or non-compliance before the mandatory implementation of the reform.

The transactions carried out during the pilot phase involve real business operations, using genuine invoices and commercial transactions. During this period, the French Tax Authority (DGFiP) will focus on helping businesses learn, adjust their processes and prepare for the mandatory rollout of the reform.

It is also important to note that the invoice and transaction data transmitted during the pilot phase will not be used by the DGFiP or the AIFE for tax control purposes. The data will be processed exclusively for statistical purposes, in order to monitor the deployment of France’s e-invoicing reform, and will be deleted at the end of the pilot phase.

• Registration for the e-invoicing pilot phase is possible at any time through your Certified Platform.
• Businesses may choose to participate in the pilot for receiving, issuing, or both issuing and receiving electronic invoices. Participation is highly flexible, provided that all parties involved agree to take part.
• Organizations are also free to join, pause, or resume their participation at any time, provided they notify their Certified Platform accordingly.

How to Participate in the E-Invoicing Pilot Phase

1. The Different Stakeholders

A key aspect of the pilot phase is the mutual consent between the supplier and the buyer. Participation in the pilot must be formally agreed as follows:

• The buyer must notify its Certified Platform of its consent to participate.
• The supplier must also inform its own Certified Platform.
• This consent must be evidenced in writing (for example, through an email exchange).
• It is the responsibility of both businesses to ensure that consent has been properly communicated to their respective Certified Platforms.

It is important to note that participation in the pilot phase is entirely voluntary. Businesses that decide to participate may choose to test: the receipt of electronic invoices, the issuance of electronic invoices or both.

Companies participating in the issuance process may also decide to begin with either one of the two regulatory mechanisms—or both: e-invoicing, e-reporting.

2. The Participation Charter

The Participation Charter is a formal agreement between the Certified Platform and the French Tax Authority (DGFiP). By signing this charter, the Certified Platform undertakes to comply with all the requirements governing the pilot phase.

The signed charter had to be submitted to the French tax authorities by 30 January 2026. It could be submitted independently of the participant registration form.

3. The Participant Registration Form

The Participant Registration Form lists all voluntary customers of a Certified Platform taking part in the pilot, whether for invoice issuance, receipt, or both. The form must be supported by the explicit written consent (by email) of each participating customer. Only the company’s legal representative may formally commit the organization to participating in the pilot.

It is also worth noting that a Certified Platform may add new customers after the initial submission of the registration form. In such cases, participation will become effective 10 days after the supplementary submission has been sent, allowing the newly registered businesses to join the pilot phase.

Operational Rollout of the Pilot Phase

1. Outbound Flows: E-Invoicing and E-Reporting

The pilot phase may begin with either of the reform’s two core components:

• E-invoicing: transmission of invoice data.
• E-reporting: transmission of transaction and payment data.

The pilot is designed to be implemented progressively, allowing businesses to verify that the entire end-to-end process functions correctly while gradually familiarizing themselves with France’s e-invoicing reform.

Businesses choosing to begin with e-invoicing must jointly test the following flows:

• Invoice transmission (F2) using one of the reform’s supported formats (UBL, CII or Factur-X), or F3 for alternative invoice formats (such as EDIFACT).
• Invoice lifecycle status messages (F6) using the CDAR format.
• The generation and transmission of invoice data (F1) to the Public Invoicing Portal (PPF), which will be tested by the issuing Certified Platform.

2. Inbound Flows: E-Invoicing

Similarly, the pilot phase may begin with the receipt of electronic invoices. The objective is to verify that the Certified Platform is able to activate its customers’ accounts and register, in the Central Directory, the effective date from which each business wishes to start receiving electronic invoices.

This stage also allows businesses to formally request the receipt of invoices in an alternative format other than UBL, CII or Factur-X, particularly those that already process a significant volume of invoices in EDIFACT format. Please note: not all Certified Platforms support the processing of F3 flows, which correspond to invoices exchanged in formats other than UBL, CII or Factur-X.

Chorus Pro: A Pilot Phase for Public Sector Transactions

Like the private sector, Chorus Pro will also take part in the pilot phase. This stage will validate the interoperability, routing and processing mechanisms for public-sector invoice flows, according to the following timetable:

• March 2026: Connectivity between Certified Platforms  and Chorus Pro
• March 2026: Launch of the first qualification services
• May 2026: Availability of the full qualification services
• June 2026: Opening of production services

ARTEVA’s Commitment to the Pilot Phase

At ARTEVA, we see the pilot phase as much more than a testing period—it is a strategic opportunity for businesses to align their processes and prepare effectively for France’s e-invoicing reform. We strongly encourage our customers to take part, as it represents a key milestone on the path to compliance. More than an optional step, it provides a structured and practical framework for approaching the reform with confidence, anticipation and control.

Our commitment is clear: to support our customers every step of the way and ensure they are fully prepared and compliant by 1 September 2026.

Throughout the pilot phase, our experts provide comprehensive support, including:

• Analysis and validation of existing invoice flows: detailed mapping of inbound and outbound processes, identification of business-specific requirements, detection of potential bottlenecks and regulatory gaps.
• Progressive configuration and supervised testing: implementation of configurations tailored to multi-ERP, multi-subsidiary and multi-country environments, followed by functional and technical testing under real operating conditions.
• Validation of business use cases: verification of complex invoicing scenarios, including credit notes, advance payments, self-billing and multi-subsidiary management.
• Support for internal teams: guidance on organizational impacts, knowledge transfer, and assistance for finance, accounting and IT teams.
• Monitoring and reporting: detailed tracking of detected issues, performance indicators, corrective action plans and end-to-end validation of business processes.
• Coordination across the ecosystem: collaboration with ERP providers, accounting firms, EDI partners and regulatory stakeholders to ensure seamless integration.
• Production readiness: final validation, controlled go-live planning and enhanced monitoring during the first live electronic invoice exchanges.

Our approach is built on anticipation, technical excellence and more than 20 years of expertise in Electronic Data Interchange (EDI) and electronic invoicing.

We understand that France’s e-invoicing reform is far more than a technical upgrade—it impacts business processes, organizational structures and companies’ tax compliance responsibilities. That is why we view the pilot phase not as an isolated testing exercise, but as a strategic preparation for the nationwide rollout of the reform.

Participating in the Pilot Phase Means:

• Reducing operational risks ahead of the regulatory deadline
• Avoiding rushed compliance projects
• Ensuring business continuity for your invoicing processes
• Providing greater visibility to your finance leadership
• Turning a regulatory requirement into an opportunity to optimize business processes