National platform, network or recipient-specific electronic channel.
Accredited platform exchange and reporting workflow using UBL, CII or Factur-X profiles plus lifecycle-status messages and directory routing.
Mandate scope
Country-specific structured invoice or electronic tax-document workflow.
The French reform uses structured invoice and lifecycle-status exchanges across B2B, G2B and B2G contexts, with phased implementation beginning in September 2026.
Peppol
No
Yes
QR
No
No
Implementation depth
Partial profile heuristics only
Format/profile guidance and local file preparation aligned to external specification 3.2; accredited platform exchange and official status flows require backend connectors.