E-Invoicing in France
France has been at the forefront of e-invoicing in Europe, with mandatory B2G e-invoicing since 2017. The country is now implementing one of the most comprehensive B2B e-invoicing reforms in the EU.
Do I Need to Act?
Prepare Now— September 2026
Threshold: All French VAT-registered businesses (B2B from Sep 2026)
Factur-X
Recommended format
Also accepted: UBL, CII
- 1B2G already mandatory: Ensure Chorus Pro submission is working
- 2Choose a certified PDP (Partner Dematerialization Platform) for B2B
- 3Validate your current invoice format against Factur-X rules
- 4Prepare e-reporting process for tax authorities
Pre-configured with France ruleset • Free to try
Quick Facts
Current Regulation
Ordonnance n°2014-697 / Factur-X
Language
French
Currency
EUR
Accepted Formats
Factur-X
Upcoming Changes
B2B mandate starting September 2026
Key Dates & Timeline
January 2017
B2G mandatory for large enterprises
January 2020
B2G mandatory for all suppliers
September 2026
B2B receiving mandatory for all
September 2027
B2B sending mandatory for large/mid companies
B2G Requirements
All suppliers to French public entities must submit invoices through Chorus Pro, the government's e-invoicing platform. The system accepts multiple formats including Factur-X, UBL, and CII. A SIRET number is required for identification.
Government Portal
Chorus Pro
B2B Requirements
France's B2B e-invoicing mandate will roll out in phases starting September 2026. All businesses must be able to receive e-invoices from this date. Sending obligations will be phased in based on company size, with full coverage by 2027.
Technical Requirements
France's system uses Partner Dematerialization Platforms (PDPs) certified by the government. These platforms handle invoice routing, validation, and reporting. The e-reporting obligation requires transaction data to be reported to tax authorities.
Accepted Formats
- Factur-X
- UBL
- CII
Key Requirements
- Factur-X format (French implementation of ZUGFeRD)
- Submission via Chorus Pro for B2G
- SIRET number required
- PDPs (Partner Dematerialization Platforms) for B2B
Common Invoice Rejections in France
Top 5 validation errors based on our data
SIRET number format
Format the SIRET as 14 digits with the correct scheme identifier.
SIREN vs SIRET confusion
Use the full 14-digit SIRET instead of the 9-digit SIREN.
TVA intracommunautaire format
Add the FR prefix to the VAT number and ensure correct formatting.
Chorus Pro service code missing
Add the service code from the government entity's Chorus Pro profile.
Legal form (forme juridique) missing
Add the legal form to the company information.
Don't wait for rejection
Validate your France invoices before sending to catch these issues early.
Penalties & Non-Compliance
Non-compliance can result in fines of €15 per invoice (capped at €15,000 per year per CGI Art. 1737) and potential denial of VAT deductions for non-compliant invoices.
France e-invoicing timeline finalized
France confirms phased B2B e-invoicing rollout: receiving mandatory September 2026, sending phased by company size through 2027.
Source: DGFiPFrance E-Invoicing Guides
E-Invoicing Partners for France
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