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Overview of e-invoicing in France
France is leading the transition to digital invoicing with well-defined requirements for both B2G e-invoicing and the planned rollout of B2B and B2C mandates. For software vendors, being informed and prepared is essential to support your customers, reduce compliance risks, and drive operational efficiency. France operates a platform-based clearance and reporting model, where invoices must be issued in structured format via certified platforms (PDPs) and transaction data is transmitted to the tax authority.
B2G e-invoicing
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Since January 2020, e-invoicing is mandatory for all suppliers invoicing public sector entities (B2G) in France.
Chorus Pro is the official national platform for B2G invoices. All invoices must be submitted electronically through this portal.
Structured e-invoices are required and accepted formats include Factur-X, UBL 2.1 and UN/CEFACT CII.
Invoices can be entered manually or through integrated connections; all benefit from automated tracking and secure delivery.
B2B e-invoicing & e-reporting: upcoming requirements
Mandatory B2B e-invoicing will be rolled out in phases:
From September 1, 2026 all businesses must be able to receive e-invoices. Large and mid-sized companies must also send e-invoices from this date.
From September 1, 2027, the mandate extends to all other companies, including SMEs and micro-enterprises, as they too must begin sending e-invoices.
All domestic B2B invoices must go via Approved Platforms (PDPs certified by the French tax authority). Direct point-to-point invoicing is no longer permitted.
Accepted formats: Factur-X, UBL 2.1, UN/CEFACT CII.
International B2B and B2C: Additional e-reporting applies, with data submitted in a designated XML format based on your VAT regime.
E-invoicing standards and networks
Chorus Pro is required for B2G invoices. B2B and B2C invoices must go through Approved Platforms (certified PDPs.
The use of Peppol is strongly encouraged, as it has been confirmed as one of the accepted formats between Approved Platforms. A central directory (Annuaire) maintained by the PPF (Portail Public de Facturation) enables efficient recipient look-up and accurate invoice delivery.Tax and compliance
Domestic B2B e-invoices must comply with French VAT law and enable near real-time data reporting.
French law generally requires businesses to retain electronic invoices for six years by tax law, and up to 10 years by commercial law.While PPF serves as the national directory and data concentrator, e-invoicing exchanges for B2B must occur exclusively through Approved Platforms (certified PDPs). Direct connections to the PPF are not permitted for most businesses.More e-invoicing insights on our blog
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