Factur-X, PEPPOL

Factur-X, like PEPPOL and other similar systems, enables governments to monitor all commercial transactions in near real time.

The principle is this: instead of being sent directly from the supplier to the customer, the invoice now passes through an administrative and tax intermediary, positioned between the supplier and the customer. The relationship customer↔supplier becomes a customer↔[government + platform (+ software provider)]↔supplier

Thus, in France:

the supplier issues the invoice and transfers it to an AP (Approved Platform).
the AP checks against a national register to ensure that the issuing company actually exists
if the invoice is deemed compliant, the AP forwards it to the customer via the customer’s AP

These systems use a standardised format, enabling the exchange of electronic invoicing data (EDI) between computers. In France, this is Factur-X.

Below is some information we consider useful on this subject.

From 1 September 2026, businesses subject to VAT and established in France must be able to receive electronic invoices.

Micro-entrepreneurs subject to VAT, including those benefiting from the basic exemption, are also affected by this requirement.

As regards issuing invoices, the deadline is 1 September 2027 (excluding large enterprises and medium-sized enterprises).

To comply, the business must be registered on the national directory via the services of an approved platform (PA). PAs are private companies – there are around 150 of them – as the government has abandoned its promise of a single state-run portal.

You have three options:

register via the PA suggested – and in some cases imposed – by your accountant, your bank or any other advisor;
register via the PA recommended by Gestan, SuperPDP;
register on any other platform of your choice.

If you choose the first or third option, you can import and export invoices manually. More information here: Facture customer e-invoices & Facture supplier e-invoicing

True to its ethos of respecting its users’ freedom, Gestan does not oblige you in any way to choose the accounting software we recommend.

Whilst SuperPDP’s features will be natively integrated into Gestan, you will be able to use SuperPDP completely independently of Gestan, via its web interface, for both receiving and sending invoices. Our choice guarantees your independence. If you choose another platform, you will need to use that platform’s services to receive and issue invoices.

Gestan ’s pricing will not be affected by this new feature in 2026. However, the 2027 pricing may be affected by around 10 per cent, depending on the cost of issuing invoices (which is not yet known to us as it depends on volumes), which we will share across all users.

This is why the widget shown opposite appears if you have declared your registered office in France in the general settings at :

The link Gestan Gestan Find out more opens this page
The link ‘Freedom of Invoicing’ displays one of the (all too) rare initiatives aimed at preserving companies’ freedom to set their own prices
The link Sign up to SuperPDP displays the SuperPDP registration page (see details below).

If you tick the box I already have another approved platform, the settings will be updated and this widget will no longer be displayed when Gestan is reloaded.

🔥The website PA Check details the criteria for choosing a hosting provider and lists the incidents affecting them (developed by Olivier Lorelli, a highly talented IT specialist.)

Registering with SuperPDP allows you to integrate Factur-X features into Gestan:

Receipt : from September 2026, the list of supplier invoices will be automatically populated in Gestan for your ‘major’ suppliers (those with more than 150 employees: EDF, telecoms operators, etc.). You will also be able to download them via your SuperPDP web interface.
Issuing : from September 2027, you will be able to issue your invoices directly from Gestan via the Factur-X “channel”. You will also be able to send them via the SuperPDP web interface (much like Chorus).

SuperPDP registration procedure

You can register for SuperPDP directly on the website. The site was designed by a team of technicians with a penchant for simplicity, so its interface may surprise you if you were expecting something complicated.

The process consists of two steps.

1. Create your personal account

Go to https://www.superpdp.tech/
Click on Create an account.
Security codes are sent to your email inbox; please check your spam folder if you do not receive them.

2. Add your business

Once your account has been created, select Legal representative then:

Page 1: enter your company’s details (SIREN number).
Page 2: tick at least boxes 1 and 3 under ‘Formal Agreement’ to be listed in the directory.
Page 3: provide your identity documents: take clear, uncropped photos for the legal representative’s identity verification.

Once everything has been validated, the company is added to the account and listed in the e-invoicing directory (minimum processing time of 24 hours).

And that’s it!

Configuring Factur-X in Gestan

On Gestan, once this has been done:

in the general settings, Quotes and Invoices tab → Options by Type sub-tab, select Customer Invoices from the Documents drop-down menu, and Factur-X from the EDI drop-down menu
still in the general settings: Application tab → Connections sub-tab, select SuperPDP from the Approved Platform drop-down menu.
You can now start registering your supplier companies, along with their VAT numbers (you can find these on societe.com), specifying the ‘Overheads’ or ‘Purchases’ option, and selecting a default family for creating non-existent products.

And don’t forget, according to the Minister, all this is designed to make your life easier!!

Aller on the SuperPDP website The detailed tutorial

Taking advantage of the stressful situation surrounding this matter, intermediaries may try to persuade you to sign up to their offer as a matter of urgency: please be aware that neither your bank, nor your accountant, nor anyone else, can force you to accept any payment arrangement whatsoever. And that before signing any agreement, it is best to read all the terms and conditions of the contracts carefully.

Some companies have informed us that they were “enrolled without their knowledge or consent” on a payment arrangement they had not chosen. SuperPDP is able to facilitate the transfer of the payment arrangement upon simple request to their services.

Frequently Asked Questions

C'est quoi, le principe de Factur-X ?

Factur-X is a Franco-German standard published in France on 9 July 2017 by a special association, the National Forum for Electronic Invoicing (FNFE). This standard defines the format in which PDF invoice files must include, in addition to the visible data, additional ‘hidden’ data that can be read by computer programmes (PDF/A3 format with invoicing data embedded in XML format).

Further information:

Target audience

This new process applies to all businesses liable for VAT, including those benefiting from the basic exemption.

Self-employed businesses are therefore affected.

How it works

Invoices will no longer be sent directly to customers, but will instead be transmitted via ‘PA’ (approved private platforms, formerly ‘PDP’), as shown in the diagram below.

The seller sends the invoice to a first platform, which will check its compliance, verify the seller’s identity against the tax authorities’ register, and forward the relevant data to the tax authorities. It will then forward the invoice to a second platform, which will send it to the buyer.

When the buyer settles the invoice, in the case of services, payment must be made via their platform (except where VAT is payable on debit transactions or under the reverse charge mechanism), which will then trigger payment via the seller’s platform.

The system requires the use of invoicing software; the use of spreadsheets or paper invoices is prohibited. A fee will be charged for issuing invoices, to remunerate the private platforms.

=== === Timeline

In France, the implementation of this process has encountered numerous setbacks and has been postponed several times.

As things stand, SMEs and micro-enterprises will be required to issue invoices in the Factur-X format from 1 September 2027, and must be able to receive them from 1 September 2026.

At present, most of the future service providers are creating a climate of anxiety by suggesting that businesses should sign up for their services immediately, without clearly specifying either the price or the scope of these services. They aim to capture the largest possible share of a market representing around 2.5 billion invoices issued annually. There is currently no urgency to sign up to these offers.

In Gestan

The Factur-X “BASIC” format, produced by Gestan, contains not only the data required by Chorus Pro (“MINIMUM” format), but also the invoice header and footer data, as well as the invoice line item data (prices, discounts, quantities).

You will be able to:

submit the generated document via the interface of any platform of your choice
send the generated document directly via the partner platform Gestan
send the generated document directly to any other platform, subject to the development of an interface.

Est-il possible de protester contre l'instauration de ce système de surveillance de masse ?

Given the administrative burden this system places on all small businesses, its questionable legitimacy, to say the least, and the threat it poses to the security of businesses’ most sensitive data, a number of citizen-led initiatives have emerged.

The following are worth noting:

Abrogeons the bill on electronic invoicing for micro-enterprises and SMEs, by Pierre Joulia on the change.org website, which has had limited success…
numerous petitions are available on the site National Assembly’s website

The most successful to date is the pétition by Mathilde Riveron.

You can report any other initiatives so that they can be included in this article.

The ‘Liberté de Facturation’ website brings together arguments in favour of the initiative and presents it.

Visit the “Liberté de Facturation” website

David Guyon, a lawyer at the Paris and Montpellier Bars, is organising a action class-action lawsuit against electronic invoicing.

Since the massive data breach at the DGFIP (July 2026 – 678,000 accounts compromised), many political figures who had previously remained silent on the issue are now speaking out to highlight solely the technical risks of this project (see X.)

C'est quoi, le principe de Peppol (le Factur-X pour les Belges) ?

PEPPOL (“Pan-European Public Procurement Online”) is a set of specifications for issuing electronic invoices, similar to Factur-X.

PEPPOL was originally developed by a consortium of 11 European countries (Austria, Denmark, Finland, France, Germany, Greece, Italy, Norway, Portugal, Sweden, the United Kingdom) between May 2008 and August 2012, at a cost of 15 million euros, initially to ensure interoperability in public procurement. Since September 2012, it has been managed by OpenPeppol, an association incorporated under Belgian law. This association issues OpenPeppol public key certificates, the use of which is mandatory. In fact, every company is registered with a Peppol identifier (KBO number in Belgium, Chamber of Commerce number in the Netherlands).

**Further information: ** le Peppol website

How it works

It works in much the same way as Factur-X.

Target audience

This technology applies only to public authorities, with the exception of Belgium, where it has been mandatory since 1 January 2026 for all VAT-registered businesses, whether or not they are liable for VAT.

Denmark: all public sector organisations support it
Ireland: all public sector organisations support it
Norway: electronic invoicing is mandatory for public sector organisations; PEPPOL is recommended
Austria: electronic invoicing is mandatory for the federal government; PEPPOL is supported
Italy: electronic invoicing is mandatory in Italy. The Italian PEPPOL authority is managed by AgID, the agency for the digital transformation of the Italian public sector
Sweden: acceptance of PEPPOL is mandatory in the public sector
Germany: public bodies are required to accept PEPPOL electronic invoices
United Kingdom: used by the NHS Supply Chain.

In Gestan

The PEPPOL format generated by Gestan contains the invoicing data.

Currently (since 8 July 2025), it is possible:

to submit the document generated via the interface of any platform of your choice

Very soon

, it will be possible to:

send the generated document directly via the Zen-Peppol component

At a later date, it may be possible to:

send the generated document directly to any other platform, subject to the development of an interface.

Gestan est-t-il compatible avec Pennylane (ou ACD Compta, ou Agiris, etc)

This question most often relates to the following scenario: - you use Gestan - your accountant (or your bank) uses different software, such as Pennylane, ACR, Agiris or another programme.

Your accountant (or your bank) would like to automatically import your suppliers’ invoices into their software, and that’s understandable.

Why this setup isn’t ideal:

it creates a dependency between you and your accountant. As it won’t be easy to change your accounting software, you’ll find it difficult to change accountants. And a strong dependency means a high risk.
We have no information to suggest that it will be possible to use one invoicing platform for incoming invoices and another for outgoing ones. In other words, in September 2027, when you’ll be obliged to issue your invoices via an invoicing platform, you’ll also be obliged to go through Pennylane – and therefore, potentially, through your accountant – which you may not want.

One possible alternative is to use the PA offered by Gestan, namely SuperPDP. In this setup:

your list of supplier invoices is automatically populated in Gestan, without any action required on your part
in September 2027, you will be able to issue your invoices directly from Gestan
you can continue to send your invoicing data to your accountant as you do at present, in Pennylane, ACD, Agiris or any other format. Your accountant does not need to check your data on your behalf, but simply to process the data you send them.

A third option is to choose your own accounting software, entirely independently. This solution is perfectly acceptable for small volumes, but may be more restrictive for larger volumes.

Je suis non assujetti à la TVA, dois-je m'inscrire sur une PA ?

A distinction must be made between businesses not liable for VAT from those that are subject to VAT but exempt or entitled to a tax-free allowance.

If a business is liable for VAT (even if it does not collect VAT, for example under the flat-rate scheme), it is affected by the reform. It must be able to receive electronic invoices from 1 September 2026. The obligation to issue electronic invoices will come into force for SMEs and micro-enterprises on 1 September 2027.
If the business is not liable for VAT (for tax purposes), it is not covered by the B2B electronic invoicing requirement. Indeed, the reform applies to transactions between VAT-registered businesses established in France (Service Public Entreprendre).

The point that often causes confusion is that ‘not charging VAT’ does not necessarily mean ‘not being liable for VAT’. For example:

a micro-entrepreneur operating under the VAT exemption scheme is subject to VAT (but benefits from an exemption from collection): they are therefore affected by the reform;
on the other hand, certain organisations or activities that are outside the scope of VAT or not liable are not affected by this requirement.

If by ‘not liable for VAT’ you mean that you are a micro-entrepreneur under the VAT exemption scheme (with the statement ‘VAT not applicable, Article 293 B of the CGI’ on your invoices), then yes, you are considered to be liable for VAT under the reform, even if you do not charge VAT. You will therefore need to be able to receive electronic invoices from 1 September 2026.

In practical terms, if EDF invoices you for your electricity in the name of your sole trader business (using your SIREN number), you’ll need to register with an approved platform (PA/PDP) in order to be able to receive these electronic invoices from that date onwards. Invoices will no longer simply be sent as PDFs by email once they fall under the reform (EDF).

However, if your EDF contract is a domestic contract, in your own name and not in your business’s name, this invoice is not covered by the B2B electronic invoicing scheme.

Dead simple, isn’t it?!

Et qui paye quoi, dans tout ça ?

SuperPDP’s rates depend on the volume of invoices issued (2026 rates below), and it is ICS-Informatique, the publisher of Gestan, that will be invoiced. This means you won’t need to pay for any additional subscription. In 2026, we won’t be changing our rates, and we’ll cover the cost of the first three months of service. In 2027, we will have a clearer picture of the volumes, and we will pass on the cost of Factur-X to the standard rate for Gestan, which could increase by 5 to 10 per cent, depending on the volumes.

plan Invoices per month	Price per invoice
Account	From 0 to 1,000	Free
API	From 0 to 10,000	0.01 € excl. VAT
API From 10,000 to 100,000	0.005 € excl. VAT
API Over 100,000	0.0025 € excl. VAT

If you are using other platforms, you will be billed by those platforms. We have come across many cases where the platform subscription fee is higher than the cost of the Gestan licence! In such cases, we recommend switching platforms and joining SuperPDP (which can handle the process of switching platforms on your behalf).

Et pour la version gratuite de Gestan, ça se passe comment ?

The advantage of SuperPDP is that the ‘Account’ package is free for up to 1,000 invoices per month!

This means you can continue to use the Standard version of Gestan, which is 100% free, and open a free account on SuperPDP, which will allow you to retrieve your supplier invoices via the SuperPDP interface, thereby ensuring you comply with the requirement to be able to receive supplier invoices from September 2026.

J'ai des programmes Gestan 15 qui n'ont pas encore été migrés en A1, puis-je rester en Gestan 15 ?

Yes, you can, without any problem, right up until September 2027.

In fact, by opening an account on SuperPDP, you are meeting the requirement to be able to receive your supplier invoices in Factur-X format.

So you can carry on using Gestan 15 without any worries.

However, from September 2027, you’ll be required to issue invoices in Factur-X format via a platform. If you only issue a few invoices a month, this will still be possible via the platform, but with a ‘normal’ volume of invoices issued – say, from around a hundred a month upwards – you will need to migrate to the A versions of Gestan. So keep an eye on the migration timetable for your programmes or extensions Gestan 15!

In principle, yes.

If you register on another platform, this new platform will reject your registration once it has verified that you are already registered on another platform. And that’s when you can get in touch with this new platform, asking them how to cancel your registration on your old platform so you can switch to the new one.

Please note that if you choose the SuperPDP PA, they will take care of the process of switching platforms for you.

Puis-je avoir une PA pour la réception différente de ma PA d'émission ?

Yes, this is permitted. The regulations do not require a business to use a single PA for all functions.

Each business must be linked to a receiving PA in the central directory so that its suppliers know where to send invoices intended for it.

For issuing invoices, a company may choose to use a different PA, provided that this platform is also accredited and that exchanges between the two platforms are properly facilitated via the interoperability network provided for by the reform.

However, it is necessary to check that:

both platforms support this mode of operation;
the receiving PA is indeed the one declared in the directory for the routing of incoming invoices;

the contractual responsibilities between the two PAs are clearly defined (transmission of tax data, notifications, etc.).

References (ChatGPT)

Any other questions? Ask them on le</ignore><ignore> forum!

Factur-X, like other similar systems, aims to establish near-real-time monitoring of commercial transactions, on the grounds of controlling VAT revenue. Whilst the stated objective is indeed part of the state’s sovereign functions, the method chosen contravenes the fundamental principles of a free-market economy:

an invoice is a private law between customer and supplier; the state has no legitimate right to systematically know its details, except under totalitarian or interventionist political regimes
it is based on an obligation of means (computer, internet subscription, use of compatible software, listing in a directory, subscription costs), thereby infringing upon the freedom of trade and the freedom to conduct business, both of which are guaranteed by numerous legal texts (the Allarde Decree of 2 and 17 March 1791, the Le Chapelier Act, Article 4 of the 1789 Declaration of the Rights of Man and of the Citizen, and the case law of the Constitutional Council).

Furthermore, companies are forced to route their strategic identification and billing data through uncontrolled channels (various payment service providers, software publishers, storage providers, identification providers, transmission providers), which poses a major security risk of espionage and compromise. It should be noted that France ranks first in Europe for cyber fraud.

According to available surveys, the majority of business leaders are opposed to this system, which imposes new constraints without creating any value. Nevertheless, the vast majority of cross-industry organisations and trade unions have expressed their support for this system, despite their role in representing their members. However, <ignore></ignore>pétitions</ignore><ignore> ’s citizens’ groups, however, remain open to the idea.

Furthermore, this system is being rolled out amid total uncertainty: who will be held liable in the event of a PA’s bankruptcy, data leaks, cyberattacks, service disruptions or breaches of trade secrets? A lawyer, Mr Brusa, a Paris-based solicitor and founder of the association Réaction 19, draws attention to what he considers to be the fragile legal basis for the implementation of these systems and <ignore></ignore>insiste the risks that he believes they pose to data security. The site</ignore><ignore> ’s Réaction 19 suggests contacting the DGFIP and informing the CNIL and the MP who is supposed to represent you (Please note: the opinions expressed on this site should be treated with caution, and it is highly doubtful that it is possible to opt out of electronic invoicing – see on this subject <ignore></ignore>l'analyse by Éric Verhaeghe. However, in this specific instance, we believe the approach he suggests is relevant, as cyber-attacks have already begun: on 25 June 2026, Akaolife, which processes invoicing data, s'est</ignore><ignore> was hacked, resulting in the theft of 14 million lines of data, 60 GB of SQL backups, as well as HR, medical and administrative files likely to concern more than a million people, according to the hackers, who sneered: ‘It took us 10 minutes.’).