Countries · FR
E-invoicing in France
France is implementing mandatory B2B e-invoicing in phases starting September 2026, with all businesses required to receive e-invoices first and sending mandates following by size. The reform, known as the "Facture Électronique" mandate, requires invoices in Factur-X (CII), UBL, or CII format, submitted through the Portail Public de Facturation (PPF) or certified Partner Dematerialization Platforms (PDPs).
The rollout follows a phased timeline: large enterprises (>5,000 employees) must send from September 2026, mid-sized companies from September 2027, and all remaining businesses including SMEs from September 2028. All businesses must be able to receive e-invoices from September 2026 regardless of size. B2G e-invoicing has been mandatory via the Chorus Pro platform since 2020.
France's e-invoicing mandate includes a unique "e-reporting" component: transactions with non-French counterparts and B2C transactions must be reported electronically to the tax authority (DGFiP) in near real-time. Invoice Navigator validates French e-invoices against EN 16931 business rules plus France-specific CIUS requirements, covering both Factur-X and UBL syntax bindings.
Non-compliance penalties include fines of €15 per invoice (capped at €15,000 per year) for failure to issue compliant e-invoices, plus potential VAT deduction challenges for invoices that bypass the mandatory platform.
TL;DR
| Phase | Status | Scope |
|---|---|---|
| B2G | Live (Jan 2020) | All suppliers to public entities |
| B2B receiving | Sep 2026 | All businesses |
| B2B sending | Sep 2027 | Large and mid-sized companies |
France's B2B reform introduces a unique PDP-mediated architecture that affects how you design your integration.
The PDP model. Unlike Italy's single SDI clearance, France allows multiple certified PDPs (Plateformes de Dématérialisation Partenaires) to handle invoice exchange. Each PDP validates, routes, and reports to the tax authority. Your pipeline must connect to at least one PDP — or to the free PPF (Portail Public de Facturation) for basic functionality. The certification process for PDPs is ongoing, with the first PDPs expected to be certified in early 2026.
E-reporting obligation. France requires not just e-invoicing but also e-reporting of transaction data (including B2C and cross-border) to the tax authority. This is a separate data flow from the invoice itself. If your customers do both B2B and B2C in France, you need two reporting paths: e-invoicing for domestic B2B, and e-reporting for everything else.
Factur-X specifics. Factur-X is the French implementation of ZUGFeRD/EN 16931. It embeds structured XML in PDF/A-3, similar to ZUGFeRD. There are multiple profiles (Minimum, Basic, EN 16931) — the mandate requires at least the EN 16931 profile. If your pipeline already handles ZUGFeRD, the XML extraction is identical, but the business rules differ.
Chorus Pro for B2G. The existing B2G system via Chorus Pro continues to operate. Invoices to public entities require a SIRET number and service code for routing. Chorus Pro accepts Factur-X, UBL, and CII formats. The transition from Chorus Pro to the new PDP/PPF infrastructure for B2G is planned but not yet scheduled.
France e-invoicing timeline finalizedMajor
France confirms phased B2B e-invoicing rollout: receiving mandatory September 2026, sending phased by company size through 2027.
- When will e-invoicing become mandatory in France?
- France's e-invoicing mandate was originally planned for July 2024 but has been postponed. The current timeline mandates large enterprises from September 2026, mid-sized from September 2027, and small/micro businesses from September 2028. All B2B invoices must be exchanged through certified PDP (Plateformes de Dématérialisation Partenaires) or the public PPF (Portail Public de Facturation). France uses Factur-X (the French variant of ZUGFeRD) alongside UBL and CII.
- What e-invoice formats does France accept?
- France accepts three EN 16931-compliant formats: UBL 2.1, UN/CEFACT CII D16B, and Factur-X (the Franco-German hybrid PDF/XML format based on CII). Factur-X embeds structured XML inside a PDF/A-3 document, making invoices both human-readable and machine-readable. For the B2B mandate, invoices must be submitted through certified PDP platforms or the public PPF portal, which validates against French-specific business rules.
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Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.