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France e-Invoicing

Facturation électronique en France

Last reviewed 24 August 2026

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  • Key facts
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  • Penalties
  • Exemptions
  • FAQ

Public sector suppliers have invoiced through Chorus Pro since 2020. From 1 September 2026 every VAT-registered business must be able to receive e-invoices via an approved platform, and large and intermediate-sized enterprises must also issue them and report transaction data. SMEs and micro businesses follow on 1 September 2027.

France e-Invoicing Overview
ViDA

B2B
phased
from 1 September 2026
Receiving e-invoices through an approved platform (plateforme agréée) becomes compulsory for every VAT-registered business established in France on 1 September 2026. The issuing obligation starts the same day for large and intermediate-sized enterprises and on 1 September 2027 for SMEs, small businesses and micro enterprises, under Article 123 of the Finance Act for 2026 . Both dates carry a statutory fallback: Article 26 III A of the 2022 amending Finance Act lets a decree push the first phase to no later than 1 December 2026 and the second to no later than 1 December 2027. No such decree has been issued. Foreign businesses with no permanent establishment in France stay outside the e-invoicing leg but owe transaction reporting, as the DGFiP confirms .
B2G
mandatory
since 1 January 2020
Suppliers to the State, local authorities and public establishments transmit their invoices electronically through Chorus Pro, the shared public invoicing portal named in Article L2192-5 of the Code de la commande publique .
B2C
none
There is no B2C e-invoicing obligation. Sales to consumers are covered instead by transaction data reporting under Article 290 of the CGI, on the same calendar as the issuing obligation.
Next deadline1 September 2026 · Phase 1: receiving compulsory, large and intermediate-sized enterprises start issuing
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Implementation Timeline(14 events)

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

Chorus Pro reaches every public sector supplier
1 January 2020
B2G
The last step of the public sector rollout brought micro enterprises into scope, four years after large enterprises. The staging was set by Ordonnance n° 2014-697 of 26 June 2014 , since repealed and carried into the Code de la commande publique.
State drops the free public invoicing service
15 October 2024
Domestic B2B
The Ministry of the Economy announced that the State would keep only two roles in the reform, a directory of recipients and a data concentrator feeding the tax administration. Businesses exchange invoices through private registered platforms instead of a free government portal.
ViDA package published in the Official Journal
25 March 2025
EU Level
Council Directive (EU) 2025/516 of 11 March 2025 was published in the Official Journal, allowing member states to impose domestic e-invoicing without a derogation and fixing the EU digital reporting calendar.
Central directory opens for consultation
18 September 2025
Domestic B2B
The DGFiP and the AIFE opened the consultation service of the e-invoicing directory , with 80 platforms connected and more than 120,000 companies already registered as able to exchange e-invoices.
DGFiP publishes the first register of approved platforms
16 January 2026
Domestic B2B
The DGFiP published its first official register, listing 101 approved platforms registered under the decree of 25 March 2024. The register on impots.gouv.fr is refreshed as further operators pass the interoperability tests.
Finance Act for 2026 settles the legal framework
19 February 2026
Domestic B2B
Article 123 of LOI n° 2026-103 of 19 February 2026 rewrote Articles 289 bis, 289 E, 290, 290 A and 290 B of the CGI. Approved platform replaces partner platform, the central directory carries the addressing data, and the fines in Articles 1737 and 1788 D of the CGI were raised.
Minister confirms the calendar and a start-up tolerance
11 July 2026
Domestic B2B
After the eleventh meeting of the e-invoicing relay community on 10 July, the Minister for Public Action and Public Accounts confirmed the 1 September 2026 start and stated that there would be no penalties at start-up for good-faith businesses in difficulty. Two million businesses had declared an approved receiving platform, out of 130 then listed. The DGFiP published a practical start-up guide the same day.
Decree and order complete the rule book
28 July 2026
Domestic B2B
Décret n° 2026-677 of 27 July 2026 and the arrêté of the same date were published in the Journal officiel and took effect the next day. They set platform certification and surveillance audits, the arrangements for moving between platforms, and the accepted syntaxes. The DGFiP lists both texts on its reference documents page .
Phase 1: receiving compulsory, large and intermediate-sized enterprises start issuing
1 September 2026
Domestic B2B
Every VAT-registered business established in France must be able to receive e-invoices through an approved platform . Large and intermediate-sized enterprises must also issue their invoices electronically and transmit transaction and, where VAT falls due on collection, payment data to the DGFiP.
ViDA: OSS and IOSS clarifications
1 January 2027
EU Level
Legislative clarifications under Council Directive (EU) 2025/516 apply to the One Stop Shop and Import One Stop Shop schemes.
Phase 2: SMEs and micro enterprises start issuing
1 September 2027
Domestic B2B
Small and medium enterprises, small businesses and micro enterprises must issue e-invoices through an approved platform and transmit their transaction data. Reporting of purchases taxed under the reverse charge also starts on this date.
ViDA: platform obligations and single VAT registration
1 July 2028
EU Level
Deemed supplier rules for short-term accommodation and passenger transport platforms, the single VAT registration reforms and the mandatory reverse charge for suppliers not identified in the member state of taxation take effect.
ViDA: cross-border digital reporting requirements
1 July 2030
Intra-EU
EU digital reporting requirements start for cross-border B2B transactions. On the same date, Article 123 of the Finance Act for 2026 removes the reference to Article 262 ter of the CGI from Article 289 bis V.
ViDA: domestic reporting systems align with the EU standard
1 January 2035
Domestic
Member states running domestic digital reporting must bring those systems into line with the EU model set by Council Directive (EU) 2025/516 .

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Compliance Regime

CTC Model
Real-time reporting
Invoices are exchanged only through approved platforms, private operators registered by the DGFiP for renewable three-year terms after passing interoperability tests. The State runs no invoice exchange service of its own: the public invoicing portal keeps the central directory that routes each invoice to the recipient's platform and the concentrator that passes data to the tax administration. Each platform extracts the invoice, transaction and payment data and transmits it under Article 289 E of the CGI, so there is no pre-clearance step and no government approval before an invoice is issued. The arrêté of 27 July 2026 fixes the accepted syntaxes: the EN 16931 and EXTENDED-CTC-FR profiles implemented in CII and in UBL, and a mixed format pairing a structured XML file in UN/CEFACT CII with a PDF/A-3 rendering, all against AFNOR standard XP Z12-012. The same arrêté requires an approved platform to follow AFNOR standard XP Z12-013 for the standardised application programming interfaces it exposes and XP Z12-014 for the use cases it implements.
Network
Real-time reporting
Standards
EN 16931, AFNOR XP Z12-012, AFNOR XP Z12-013, AFNOR XP Z12-014

Record-keeping & Reporting

Archiving
Six years in the original transmitted form for tax purposes under Article L102 B of the Livre des procédures fiscales , and ten years for accounting records and supporting documents under Article L123-22 of the Code de commerce . Article L102 C of the LPF permits storage in another EU member state, or in a country bound to France by a mutual assistance convention, provided the administration keeps an immediate online right of access. Paper invoices may be digitised and kept electronically under Article A102 B-2 of the LPF , in force since 31 March 2017.
SAF-T
On-demand
FEC (Fichier des Écritures Comptables) accounting file required on audit.

Technical Formats

UBL (profil EN 16931)
UBL (profil EXTENDED-CTC-FR)
CII (profil EN 16931)
CII (profil EXTENDED-CTC-FR)
Mixed XML CII with PDF/A-3

Penalties

E-invoicing non-compliance
EUR 50 per invoice where an invoice covered by Article 289 bis of the CGI is not issued electronically, capped at EUR 15,000 per calendar year, under Article 1737 of the CGI as amended by the Finance Act for 2026. The amount was raised from EUR 15 and applies to invoices issued from 1 September 2026.
E-reporting non-compliance
EUR 500 per missed transmission of transaction or payment data by a taxable person under Article 1788 D of the CGI , capped at EUR 15,000 per calendar year.
Approved platform failures
An approved platform that fails its own transmission duties pays EUR 50 per invoice capped at EUR 45,000 a year under Article 1737 of the CGI , and EUR 750 per transmission capped at EUR 100,000 a year under Article 1788 D of the CGI .
Uncertified cash register systems
EUR 7,500 for each cash register software or system where a VAT-registered business cannot produce the certificate or attestation showing the tool meets the conditions of Article 286 of the CGI, under Article 1770 duodecies of the CGI . The business then has sixty days to comply before the fine can be applied again.

Exemptions

First offence
No fine is due for a first breach in the current calendar year and the three preceding years where it is corrected spontaneously or within thirty days of the administration's first request, under Article 1737 and Article 1788 D of the CGI.
Start-up tolerance
The DGFiP start-up guide states that penalties will not be applied during the start-up phase to businesses that meet real, documented difficulties while pursuing a serious compliance path, and separates those cases from inertia, avoidance or lasting refusal. The guide says this is neither a postponement nor a suspension of the obligation.
Businesses with no permanent establishment
The e-invoicing leg of the reform, meaning issuing and receiving, does not apply to foreign businesses without a permanent establishment in France for VAT purposes, per the DGFiP . Those businesses still owe transaction reporting and must choose an approved platform.

Cross-border Conditions

Reporting by businesses with no permanent establishment
Foreign businesses liable for French VAT report on a split calendar set by the DGFiP : as seller, large and intermediate-sized enterprises from 1 September 2026 and micro, small and medium enterprises from 1 September 2027; as buyer under the reverse charge, every business from 1 September 2027. Micro enterprises, small businesses and SMEs may choose to start reporting from 1 September 2026 instead of waiting for their own date.
Intra-Community supplies
Article 123 of the Finance Act for 2026 removes the reference to Article 262 ter of the CGI from Article 289 bis V with effect from 1 July 2030, the date the ViDA digital reporting requirements begin for cross-border B2B transactions.
Payment data reporting
Payment data must be transmitted only for operations on which VAT falls due on collection, under Article 290 A of the CGI as rewritten by Article 123 of the Finance Act for 2026 .

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. Receiving e-invoices through an approved platform (plateforme agréée) becomes compulsory for every VAT-registered business established in France on 1 September 2026. The issuing obligation starts the same day for large and intermediate-sized enterprises and on 1 September 2027 for SMEs, small businesses and micro enterprises, under Article 123 of the Finance Act for 2026 . Both dates carry a statutory fallback: Article 26 III A of the 2022 amending Finance Act lets a decree push the first phase to no later than 1 December 2026 and the second to no later than 1 December 2027. No such decree has been issued. Foreign businesses with no permanent establishment in France stay outside the e-invoicing leg but owe transaction reporting, as the DGFiP confirms .

B2G e-Invoicing in France is mandatory since 2020-01-01. Suppliers to the State, local authorities and public establishments transmit their invoices electronically through Chorus Pro, the shared public invoicing portal named in Article L2192-5 of the Code de la commande publique .

France supports the following e-Invoice formats: UBL (profil EN 16931), UBL (profil EXTENDED-CTC-FR), CII (profil EN 16931), CII (profil EXTENDED-CTC-FR), Mixed XML CII with PDF/A-3.

France uses the following e-Invoicing standards: EN 16931, AFNOR XP Z12-012, AFNOR XP Z12-013, AFNOR XP Z12-014. Archiving requirement: Six years in the original transmitted form for tax purposes under Article L102 B of the Livre des procédures fiscales , and ten years for accounting records and supporting documents under Article L123-22 of the Code de commerce . Article L102 C of the LPF permits storage in another EU member state, or in a country bound to France by a mutual assistance convention, provided the administration keeps an immediate online right of access. Paper invoices may be digitised and kept electronically under Article A102 B-2 of the LPF , in force since 31 March 2017..

Invoices are exchanged only through approved platforms, private operators registered by the DGFiP for renewable three-year terms after passing interoperability tests. The State runs no invoice exchange service of its own: the public invoicing portal keeps the central directory that routes each invoice to the recipient's platform and the concentrator that passes data to the tax administration. Each platform extracts the invoice, transaction and payment data and transmits it under Article 289 E of the CGI, so there is no pre-clearance step and no government approval before an invoice is issued. The arrêté of 27 July 2026 fixes the accepted syntaxes: the EN 16931 and EXTENDED-CTC-FR profiles implemented in CII and in UBL, and a mixed format pairing a structured XML file in UN/CEFACT CII with a PDF/A-3 rendering, all against AFNOR standard XP Z12-012. The same arrêté requires an approved platform to follow AFNOR standard XP Z12-013 for the standardised application programming interfaces it exposes and XP Z12-014 for the use cases it implements.

France has penalties for e-Invoicing non-compliance. E-invoicing non-compliance: EUR 50 per invoice where an invoice covered by Article 289 bis of the CGI is not issued electronically, capped at EUR 15,000 per calendar year, under Article 1737 of the CGI as amended by the Finance Act for 2026. The amount was raised from EUR 15 and applies to invoices issued from 1 September 2026. E-reporting non-compliance: EUR 500 per missed transmission of transaction or payment data by a taxable person under Article 1788 D of the CGI , capped at EUR 15,000 per calendar year. Approved platform failures: An approved platform that fails its own transmission duties pays EUR 50 per invoice capped at EUR 45,000 a year under Article 1737 of the CGI , and EUR 750 per transmission capped at EUR 100,000 a year under Article 1788 D of the CGI .

SAF-T reporting in France is on-demand. FEC (Fichier des Écritures Comptables) accounting file 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: receiving compulsory, large and intermediate-sized enterprises start issuing. Every VAT-registered business established in France must be able to receive e-invoices through an approved platform. Large and intermediate-sized ente

Cross-border e-Invoicing in France: Foreign businesses liable for French VAT report on a split calendar set by the DGFiP : as seller, large and intermediate-sized enterprises from 1 September 2026 and micro, small and medium enterprises from 1 September 2027; as buyer under the reverse charge, every business from 1 September 2027. Micro enterprises, small businesses and SMEs may choose to start reporting from 1 September 2026 instead of waiting for their own date. Article 123 of the Finance Act for 2026 removes the reference to Article 262 ter of the CGI from Article 289 bis V with effect from 1 July 2030, the date the ViDA digital reporting requirements begin for cross-border B2B transactions.

Exemptions from France e-Invoicing may apply to: First offence, Start-up tolerance, Businesses with no permanent establishment. Check specific criteria as exemptions vary by transaction type and business size.
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