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France e-Invoicing

Facturation électronique en France

Last reviewed 4 October 2026

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  • Key facts
  • Timeline
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  • Formats
  • Penalties
  • Exemptions
  • FAQ

Public sector suppliers have used Chorus Pro since 2020. Since 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.

Previous
1 September 2026B2B
Phase 1 starts: receiving compulsory, large and intermediate-sized enterprises issue
Latest
30 September 2026
DGFiP publishes its official e-reporting doctrine
Next
1 September 2027B2B
Phase 2: SMEs and micro enterprises start issuing

France e-Invoicing Overview
ViDA

B2B
phased
since 1 September 2026
Applies from
Receive: 1 September 2026 · Issue: 1 September 2026 · All: 1 September 2027
1 September 2026ReceiveEvery business in scope
1 September 2026IssueLarge and intermediate-sized enterprises
1 September 2027IssueSMEs, small businesses and micro enterprises
Scope
Supplies between VAT-registered businesses established in France
Format
UBL, CII or a mixed structured data and image format
Channel
An approved platform (plateforme agréée); Peppol is optional
Exempt
Businesses with no permanent establishment in France (they report data instead)
More detail
A business whose issuing duty starts on 1 September 2027 may choose to issue e-invoices earlier. Until then, the legal obligation gives its customers no power to require it, though a contract may.
B2G
mandatory
since 1 January 2020
Channel
Chorus Pro, the public invoicing portal
More detail
Holders of contracts with the State, local authorities and public establishments, and their subcontractors admitted to direct payment, send their invoices 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.
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Implementation Timeline(15 events)

Key deadlines: Receive: 1 September 2026 · Issue: 1 September 2026 · All: 1 September 2027

Chorus Pro reaches every public sector supplier
1 January 2020
B2G
Chorus Pro, the shared public invoicing portal, has been compulsory for every public sector supplier since 2020. Nearly one million businesses supplying the public sector issued an invoice through it in 2025.
State drops the free public invoicing service
15 October 2024
B2B
The ministry announced that the State would build a directory of recipients, needed for exchanges between platforms, and a data concentrator feeding the tax administration. Invoices pass through private platforms registered by the DGFiP.
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
B2B
The DGFiP and the AIFE opened the consultation service of the e-invoicing directory , with nearly 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
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
B2B
The Finance Act for 2026 clarified the reform's penalties and raised them: EUR 50 per invoice not issued electronically, up from EUR 15, and EUR 500 per missed data transmission, up from EUR 250.
Minister confirms the calendar and a start-up tolerance
11 July 2026
B2B
The Minister for Public Action and Public Accounts confirmed the 1 September 2026 start and announced tolerance for businesses in difficulty at start-up. Two million businesses had declared an approved receiving platform, out of 130 listed.
Decree and order complete the rule book
28 July 2026
B2B
Décret n° 2026-677 and an arrêté , both of 27 July 2026 and on the generalisation of e-invoicing, are the newest texts the DGFiP lists on its reference documents page .
Phase 1 starts: receiving compulsory, large and intermediate-sized enterprises issue
1 September 2026
B2B
Receiving e-invoices became compulsory for every business in scope, and large and intermediate-sized enterprises began issuing them, the ministry confirmed . More than 4 million businesses had designated a reception address.
DGFiP publishes its e-reporting doctrine
30 September 2026
All
The DGFiP published its official doctrine on transaction data reporting . Single VAT groups report from 1 September 2026 with large and intermediate-sized enterprises, and VAT-registered public bodies report from that date whatever their size.
ViDA: deemed supplier extension, OSS and IOSS changes
1 January 2027
EU Level
Council Directive (EU) 2025/516 extends the deemed supplier rule for electronic interfaces in Article 14a of the VAT Directive and reworks the One Stop Shop, non-Union and Import One Stop Shop schemes. Member states apply these measures from this date.
Phase 2: SMEs and micro enterprises start issuing
1 September 2027
B2B
Small and medium-sized enterprises, small businesses and micro enterprises must start issuing e-invoices, the DGFiP start-up guide confirms . Every business in scope has had to be able to receive them since 1 September 2026.
ViDA: platform obligations and single VAT registration
1 July 2028
EU Level
Article 3 of Council Directive (EU) 2025/516 applies from this date. Its deemed supplier rule for short-term accommodation and passenger transport platforms applies from 1 July 2028 at the earliest and 1 January 2030 at the latest.
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: extended deadline expires for existing domestic reporting systems
1 January 2035
Domestic
Member states that had a domestic real-time transaction-based reporting obligation on 1 January 2024, or had been authorised or legislated for one before then, must apply the ViDA domestic e-invoicing and reporting rules by this date.

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Compliance Regime

Tax Authority
Direction générale des Finances publiques (DGFiP)
CTC Model
Real-time reporting
Approved private platforms exchange invoices and extract the invoice, transaction and payment data sent to the tax administration.
More detail
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. Registration does not end the supervision: after meeting the approved platforms on 26 August 2026, the ministry set out continuing cybersecurity duties , a status report to the administration before the end of September 2026, immediate reporting of any cyber incident and generalised intrusion testing from autumn 2026, and stated that a platform which cannot show it holds the required security level will have its operations suspended.
Standards
EN 16931, AFNOR XP Z12-012, AFNOR XP Z12-013, AFNOR XP Z12-014

Record-keeping & Reporting

Archiving
10 years retention
More detail
Six years for tax purposes under Article L102 B of the Livre des procédures fiscales , which requires books, registers and documents drawn up or received electronically to be kept in that form for the whole period, and ten years for accounting documents and supporting records 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, capped at EUR 15,000 a year
More detail
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.
Reception without an approved platform
EUR 500, then EUR 1,000 every three months
More detail
Where a business does not use an approved platform to receive e-invoices, the administration first serves a formal notice giving three months to comply. Continued failure attracts a EUR 500 fine and a second three-month notice, then EUR 1,000, and a further EUR 1,000 after each later three-month period that ends with the breach unresolved, under Article 1737 IV bis of the CGI .
E-reporting non-compliance
EUR 500 per transmission, capped at EUR 15,000 a year
More detail
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
Fines, and possible loss of registration
More detail
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
More detail
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 if put right within 30 days
More detail
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
No penalty for any business in 2026
More detail
On the day the reform started the ministry stated that no penalty would be applied to any business in 2026 , calling 1 September a starting point and not a cut-off date. The DGFiP start-up guide sets out what the administration will weigh: real, documented difficulties followed by corrective action, as against inertia, avoidance or lasting refusal to enter the scheme. The guide says this is neither a postponement nor a suspension of the obligation.
Businesses with no permanent establishment
Outside e-invoicing; transaction reporting still applies
More detail
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

Non-established business reporting
Sellers report from 2026 or 2027 by size
More detail
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
Reported as transaction data, not e-invoiced
More detail
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
Only where VAT falls due on payment
More detail
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 .
Latest Update
Technical Update
30 Sept 2026

DGFiP publishes its official e-reporting doctrine

The DGFiP published its first BOFiP commentary on transaction and payment data reporting. It confirms the 1 September 2026 and 1 September 2027 calendar, adds single VAT groups to the 2026 wave, and applies reporting to VAT-registered public bodies from 1 September 2026 whatever their size. Commentary on e-invoicing itself will follow.

View full details on News page
Jean D.
Sophie M.
Catherine D.

Join the discussion

So it is live. Since 1 September everyone VAT registered here has to be able to receive an e-invoice, and the big and mid sized companies…

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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
  • MoldovaPhased

Frequently asked questions about e-Invoicing in France

Yes, e-Invoicing is mandatory in France for B2G (since 1 January 2020) transactions. B2B is in a phased rollout, and receiving e-invoices has been mandatory since 1 September 2026.

B2B e-Invoicing in France is in a phased rollout since 1 September 2026. The rollout runs in phases: 1 September 2026 (receive, every business in scope); 1 September 2026 (issue, large and intermediate-sized enterprises); 1 September 2027 (issue, SMEs, small businesses and micro enterprises). Scope: Supplies between VAT-registered businesses established in France. A business whose issuing duty starts on 1 September 2027 may choose to issue e-invoices earlier. Until then, the legal obligation gives its customers no power to require it, though a contract may.

B2G e-Invoicing in France is mandatory since 1 January 2020. Holders of contracts with the State, local authorities and public establishments, and their subcontractors admitted to direct payment, send their invoices 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: 10 years retention.

Approved private platforms exchange invoices and extract the invoice, transaction and payment data sent to the tax administration.

France has penalties for e-Invoicing non-compliance. E-invoicing non-compliance: EUR 50 per invoice, capped at EUR 15,000 a year; Reception without an approved platform: EUR 500, then EUR 1,000 every three months; E-reporting non-compliance: EUR 500 per transmission, capped at EUR 15,000 a year; and 2 more.

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

Yes. France falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in France is 1 September 2027: Phase 2: SMEs and micro enterprises start issuing. Small and medium-sized enterprises, small businesses and micro enterprises must start issuing e-invoices, the DGFiP start-up guide confirms.

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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