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France e-Invoicing

Facturation électronique en France

Updated 23 June 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

France mandates Chorus Pro for B2G since 2020. A phased B2B mandate begins in September 2026, when large and intermediate enterprises must issue e-invoices and all companies must be able to receive them, with SMEs following from September 2027. The model uses real-time reporting with UBL, CII and Factur-X formats.

France e-Invoicing Overview
ViDA

B2B
phased
from 1 September 2026
Large enterprises must issue from Sept 2026, SMEs from Sept 2027. All companies must receive.
B2G
mandatory
since 1 January 2020
Chorus Pro mandatory for public sector invoicing.
B2C
none
Next deadline1 September 2026 · Phase 1: B2B e-invoicing mandatory for large/intermediate enterprises
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Read the full France e-invoicing guide

Implementation Timeline(12 events)

Key mandate dates. Select a date for detail, or show all updates below.

Chorus Pro mandatory for public sector
1 January 2020
B2G
All businesses must send invoices to public authorities via Chorus Pro.
Government abandons free public e-invoicing portal
15 October 2024
Domestic B2B
French authorities decided to abandon the planned free public portal for B2B e-invoicing. The system now relies exclusively on accredited private platforms (PDP - Plateformes de Dématérialisation Partenaires). See Finance Bill 2026, Amendment I-1029 for legislative context.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
DGFiP publishes first register of approved platforms
16 January 2026
Domestic B2B
The DGFiP published the first official register of approved platforms (plateformes agréées) , listing the 101 first approved platforms on 16 January 2026. The register continues to grow ahead of the issuing obligation, which begins on 1 September 2026 for large and intermediate companies and 1 September 2027 for SMEs and micro businesses. The official list was most recently updated on 23 June 2026, per the DGFiP list page .
Pilot phase for Declaration service
1 February 2026
Domestic B2B
Pilot phase launches for the Declaration service for submitting mandatory transaction data alongside e-invoicing.
2026 Finance Bill (PLF 2026) adopted
2 February 2026
Domestic B2B
France's 2026 Finance Bill (PLF 2026) formally adopted after the Government survived two no-confidence motions triggered by the fast-track adoption procedure. The law introduces final amendments to the CTC e-invoicing and e-reporting mandate, including updated platform terminology (PA replaces PDP), a central invoice routing directory via the PPF, refined payment reporting obligations, and revised penalty regime.
Phase 1: B2B e-invoicing mandatory for large/intermediate enterprises
1 September 2026
Domestic B2B
Large and intermediate companies must issue e-invoices; all companies must be able to receive e-invoices via Approved Platforms (Plateformes Agréées). POS certification deadline (postponed from March 1, 2026).
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
Phase 2: B2B e-invoicing mandatory for all businesses
1 September 2027
Domestic B2B
Small, medium, and micro businesses must issue e-invoices. E-reporting obligation for non-established taxpayers begins (postponed from 2026).
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

CTC Model
Real-time reporting
France transitioned from a planned hybrid model (public + private platforms) to an exclusively private platform model as of October 2024. Businesses must use Approved Platforms (PA - Plateformes Agréées, formerly PDP - Plateformes de Dématérialisation Partenaires) for e-invoice transmission and e-reporting. A central directory accessible through the Public Invoicing Portal (PPF) ensures correct routing of e-invoices to the recipient's platform. No centralised government clearance infrastructure.
Network
Real-time reporting
Standards
EN 16931

Record-keeping & Reporting

Archiving
10 years retention required under Article L123-22 of the Code de Commerce ; electronic archiving permitted since March 2017; storage abroad within EU permitted.
SAF-T
On-demand
FEC (Fichier des Écritures Comptables) account standard required on audit.

Technical Formats

UBL 2.1
CII 3.0
Factur-X

Penalties

E-invoicing non-compliance
EUR 50 per invoice for non-compliance (increased from EUR 15 under the 2026 Finance Bill ), capped at EUR 15,000 per calendar year.
E-reporting non-compliance
EUR 500 per transmission for failure to comply with e-reporting obligations under the 2026 Finance Bill , capped at EUR 15,000 per year.
Uncertified POS systems
EUR 7,500 per unit for using uncertified Point of Sale systems.
PA contracting failures
Taxpayers failing to use an Approved Platform (PA) to receive e-invoices face penalties, with a three-month correction period granted when no PA contract is in place.

Cross-border Conditions

Complex cross-border e-reporting delay (proposed)
Amendment I-1029 (pending) proposes delaying complex cross-border e-reporting obligations to July 1, 2030. Affected transactions: intra-EU acquisitions, distance sales, non-established supplier transactions, Monaco acquisitions. (Legislative source )
Non-established taxpayers
E-reporting obligation for non-established taxpayers postponed to September 2027.
Payment data reporting
Payment status reporting required only for transactions where VAT is due upon collection, as confirmed by the 2026 Finance Bill .

Read our full France e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • DGFiPDirection générale des Finances publiquesTax authority
  • Ministère de l'ÉconomieMinistère de l'Économie, des Finances et de la Souveraineté industrielle, énergétique et numériqueMinistry
  • AIFEAgence pour l'informatique financière de l'ÉtatStandards body
  • Chorus ProPortail Chorus ProMandate portal
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Related Countries

  • GermanyPhased
  • GreecePhased
  • IrelandPhased
  • PolandPhased

Frequently asked questions about e-Invoicing in France

Yes, e-Invoicing is mandatory in France for B2G (since 2020-01-01) transactions.

B2B e-Invoicing in France is in a phased rollout since 2026-09-01. Large enterprises must issue from Sept 2026, SMEs from Sept 2027. All companies must receive.

B2G e-Invoicing in France is mandatory since 2020-01-01. Chorus Pro mandatory for public sector invoicing.

France supports the following e-Invoice formats: UBL 2.1, CII 3.0, Factur-X.

France uses the following e-Invoicing standards: EN 16931. Archiving requirement: 10 years retention required under Article L123-22 of the Code de Commerce ; electronic archiving permitted since March 2017; storage abroad within EU permitted..

France transitioned from a planned hybrid model (public + private platforms) to an exclusively private platform model as of October 2024. Businesses must use Approved Platforms (PA - Plateformes Agréées, formerly PDP - Plateformes de Dématérialisation Partenaires) for e-invoice transmission and e-reporting. A central directory accessible through the Public Invoicing Portal (PPF) ensures correct routing of e-invoices to the recipient's platform. No centralised government clearance infrastructure.

France has penalties for e-Invoicing non-compliance. E-invoicing non-compliance: EUR 50 per invoice for non-compliance (increased from EUR 15 under the 2026 Finance Bill ), capped at EUR 15,000 per calendar year. E-reporting non-compliance: EUR 500 per transmission for failure to comply with e-reporting obligations under the 2026 Finance Bill , capped at EUR 15,000 per year. Uncertified POS systems: EUR 7,500 per unit for using uncertified Point of Sale systems.

SAF-T reporting in France is on-demand. FEC (Fichier des Écritures Comptables) account standard required on audit.

Yes, France is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in France is 1 September 2026: Phase 1: B2B e-invoicing mandatory for large/intermediate enterprises. Large and intermediate companies must issue e-invoices; all companies must be able to receive e-invoices via Approved Platforms (Plateformes Agréées).

Cross-border e-Invoicing in France: Amendment I-1029 (pending) proposes delaying complex cross-border e-reporting obligations to July 1, 2030. Affected transactions: intra-EU acquisitions, distance sales, non-established supplier transactions, Monaco acquisitions. (Legislative source ) E-reporting obligation for non-established taxpayers postponed to September 2027.