Key facts, deadlines, and compliance requirements for France's e-invoicing and e-reporting rollout.
France is implementing an e-invoicing and e-reporting regime that applies to all VAT-registered businesses in the country. Unlike simpler models that only digitise 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.
What is the difference between e-invoicing and e-reporting in France?
E-invoicing applies to domestic B2B transactions and requires structured invoice exchange through Approved Platforms. E-reporting covers B2C and cross-border transactions, where businesses must report transaction data to the DGFiP through their PA without exchanging a structured invoice with the buyer.
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.
When does France's e-invoicing mandate start?
Large and intermediate-sized enterprises (turnover above EUR 50 million or more than 250 employees) must send and receive e-invoices from 1 September 2026. All other businesses must be able to receive from that date and must send from 1 September 2027.
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.
What is an Approved Platform (PA) and do I need one?
An Approved Platform (plateforme agréée) is a private service provider certified by the DGFiP to handle e-invoice exchange and e-reporting. Every business subject to the mandate must contract with at least one PA.
Are B2C transactions covered by the French e-invoicing mandate?
B2C transactions are not subject to structured e-invoicing but fall under a separate e-reporting obligation. Businesses must report B2C transaction data to the DGFiP through their chosen PA.
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.
What invoice formats does France accept?
France accepts three EN 16931-compliant formats: UBL 2.1, CII 3.0, and Factur-X (a hybrid combining structured XML with a human-readable PDF). All three are equally valid for compliance.
How long must invoices be retained in France?
Invoices must be retained for 10 years under Article L123-22 of the Code de Commerce. Electronic archiving has been permitted since March 2017, and storage abroad within the EU is allowed.
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.
What are the penalties for e-invoicing non-compliance in France?
EUR 50 per invoice for e-invoicing non-compliance (increased from EUR 15 under the 2026 Finance Bill), capped at EUR 15,000 per calendar year. E-reporting failures attract EUR 500 per transmission, also capped at EUR 15,000 per year. Using uncertified point-of-sale systems incurs EUR 7,500 per unit.
Get matched with compliant vendors based on your countries, ERP, and business size.
From regulatory research to vendor selection, we provide the tools to navigate France's e-invoicing requirements with confidence.
See full regulatory details, mandate status, and implementation timeline.
View country dataGet matched with e-invoicing vendors that support your countries and ERP.
Start vendor matchBrowse 200+ benchmarked e-invoicing vendors. Filter by country, category, and capabilities.
Browse vendor directoryGet notified when regulations change. Track updates across 90+ countries.
View news & updates