Is e-Invoicing mandatory in France?

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

What is the B2B e-Invoicing status in France?

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.

What is the B2G e-Invoicing status in France?

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

What e-Invoice formats does France support?

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

What e-Invoicing standards does France use?

France uses the following e-Invoicing standards: EN 16931.

Is France affected by EU ViDA regulations?

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.

What ERP systems support France e-Invoicing?

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support France e-Invoicing through UBL 2.1, CII 3.0, Factur-X. Integration typically requires Peppol network connectivity or direct API integration.

How do I integrate my accounting software with France e-Invoice requirements?

To integrate with France e-Invoicing: 1) Ensure your software supports UBL 2.1, CII 3.0, Factur-X, 2) Implement the required transmission method, 3) Comply with EN 16931.

What technical standards must my software support for France e-Invoicing?

France requires compliance with EN 16931 standards. Supported formats include UBL 2.1, CII 3.0, Factur-X. Archiving requirement: 10 years retention required under [Article L123-22 of the Code de Commerce](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006219327/); electronic archiving permitted since March 2017; storage abroad within EU permitted.

When is the next e-Invoicing deadline in France?

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).

How do I get started with e-Invoicing in France?

To get started with e-Invoicing in France: 1) Review France's specific requirements, 2) Ensure your software supports UBL 2.1, CII 3.0, Factur-X formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.

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France e-Invoicing

Q: What are the penalties for e-Invoicing non-compliance in France?

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](https://www.assemblee-nationale.fr/dyn/17/textes/l17t0227_texte-adopte-provisoire.pdf)), 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](https://www.assemblee-nationale.fr/dyn/17/textes/l17t0227_texte-adopte-provisoire.pdf), capped at EUR 15,000 per year. Uncertified POS systems: EUR 7,500 per unit for using uncertified Point of Sale systems.

Q: Is SAF-T required in France?

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

Facturation électronique en France

Updated 15 February 2026

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B2B

phased

from 1 September 2026

Large enterprises must issue from Sept 2026, SMEs from Sept 2027. All companies must receive.

B2C

none

B2G

mandatory

since 1 January 2020

Chorus Pro mandatory for public sector invoicing.

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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 .

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.

Standards:

EN 16931

Supported Formats:

UBL 2.1

CII 3.0

Factur-X

Clearance Model:

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 centralized government clearance infrastructure.

Archiving Requirements:

10 years retention required under Article L123-22 of the Code de Commerce ; electronic archiving permitted since March 2017; storage abroad within EU permitted.

On-demand

FEC (Fichier des Écritures Comptables) account standard required on audit.

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.

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).

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: 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.

Featured Solutions for France

B2Brouter

B2Brouter is a global e-invoicing and tax reporting platform and accredited Peppol Access Point, helping businesses exchange compliant electronic documents through Peppol and other public and private

ClearTax

ClearTax is a global leader in tax compliance and e-invoicing, with a presence spanning India, Southeast Asia, the Middle East, Europe, and the USA. Our AI-native platform delivers end-to-end complian