What do these mandates mean for your business? This guide provides an overview of the most important e-invoicing requirements in France, including mandatory rules, standards, and the tax deductions you’re entitled to.
Public sector e-invoicing: Mandatory for all suppliers
Private sector e-invoicing: new obligations coming soon
E-invoicing standards and networks
Tax and compliance considerations
Conclusion
Since January 1, 2020, electronic invoicing has been mandatory for all suppliers sending invoices to the French public sector (B2G). This mandate applies to contracts with the state, local authorities, and public institutions.
The backbone of this system is Chorus Pro, a centralised government platform that processes all B2G invoices. Suppliers must submit structured e-invoices through this portal to ensure payment. The system supports various formats, including UBL, CII, and the hybrid format Factur-X, ensuring interoperability and streamlining the procurement process.
If your software serves customers who work with public entities in France, integrating with Chorus Pro capabilities is already a necessity, not an option.
France is introducing mandatory e-invoicing and e-reporting for most business-to-business (B2B) transactions under French VAT rules. The aims are clear: to streamline tax handling, accelerate payments, and reduce VAT fraud.
A central government directory will manage business details and invoice data, but actual invoice exchanges will take place through trusted, government-approved providers known as Approved Platforms (certified PDPs). If you provide software to businesses in France, make sure your solution can connect to these accredited platforms to maintain compliance.
France uses standardised formats to keep invoicing simple, efficient, and secure.
For companies doing business across borders, France supports the Peppol network. Peppol is a secure e-invoicing system widely used throughout Europe, allowing seamless cross-border invoicing. Integrating with Peppol prepares your software for reliable, scalable European operations.
E-invoicing in France brings new requirements to ensure transparency and efficient reporting.
E-reporting applies to transactions not covered by the main B2B e-invoicing mandate, for example, business-to-consumer (B2C) sales or transactions with overseas companies. Details of these transactions must be sent electronically to the French tax authorities.
Businesses must store e-invoices in their original format for at least 6 years for tax purposes, with some commercial records requiring up to 10 years of retention. Non-compliance with e-invoicing or e-reporting rules may result in significant penalties.
France’s move towards e-invoicing and reporting is creating a clearer, more efficient business landscape. While adjusting to new processes may seem challenging, selecting the right e-invoicing provider makes regulatory compliance straightforward for you and your customers.