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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.
Last verified: January 10, 2025
Source: French Tax Authority (DGFiP)
Current Regulation
Ordonnance nĀ°2014-697 / Factur-X
Language
French
Currency
EUR
Accepted Formats
Factur-X
Upcoming Changes
B2B mandate starting September 2026
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
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.
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.
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.
Non-compliance can result in fines of ā¬15 per invoice (capped at ā¬15,000 per year) and potential denial of VAT deductions for non-compliant invoices.
Use our free Obligation Finder to get a personalized compliance report based on your specific business situation.