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France e-Invoicing

Updated 15 February 2026

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

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.

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.

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.