France e-Invoicing Guide

France is rolling out a comprehensive e-invoicing and e-reporting regime that will touch every VAT-registered business in the country. Unlike simpler models that only digitize invoice exchange, France requires both structured e-invoicing for domestic B2B transactions and e-reporting for B2C and cross-border flows — giving the DGFiP near real-time visibility into the entire French economy.

The system is built around Approved Platforms (plateformes agréées, or PAs) — certified intermediaries that handle invoice exchange and reporting obligations on behalf of businesses. Three formats are accepted: UBL 2.1, CII, and the hybrid Factur-X, all conforming to the European EN 16931 standard.

France is taking a two-phase approach. From September 2026, large and intermediate-sized enterprises must both send and receive e-invoices, while all other businesses must be capable of receiving them. By September 2027, the sending obligation extends to all remaining businesses, including SMEs and micro-enterprises.

Every VAT-registered business must receive structured e-invoices from September 2026. The obligation to send follows a size-based schedule: large and intermediate enterprises from September 2026, everyone else from September 2027.

B2C transactions are not subject to e-invoicing but fall under a separate e-reporting obligation — businesses must report transaction data to the tax authority through their chosen PA. Cross-border transactions also require e-reporting. Fully VAT-exempt entities may have limited obligations, and B2G invoicing continues through the existing Chorus Pro platform.

Each business must contract with an Approved Platform to handle both e-invoicing and e-reporting. The PA validates outgoing invoices, routes them to the recipient's PA, and simultaneously reports the transaction data to the DGFiP. This real-time reporting model gives the tax authority immediate insight into domestic commerce.

Invoices must be in one of three EN 16931-compliant formats: UBL 2.1, CII 3.0, or Factur-X (a hybrid format combining a structured XML file with a human-readable PDF). The choice of format depends on your trading partners and ERP capabilities, but all three are equally valid for compliance.

France has established a structured penalty framework under the 2026 Finance Bill. Fines are applied per invoice for e-invoicing violations and per transmission for e-reporting failures, with significantly higher penalties for businesses using uncertified point-of-sale systems.