🇫🇷 France E-Invoicing Mandate

Overview of E-Invoicing in France

France is implementing one of the most ambitious e-invoicing reforms in the European Union. Under the réforme de la facturation électronique, all businesses established in France will be required to issue and receive structured electronic invoices for domestic B2B transactions, along with a complementary e-reporting obligation for B2C transactions and cross-border sales. The reform was originally planned for 2024 but was postponed, with the current timeline set for September 2026 (large enterprises) and September 2027 (all remaining businesses).

What sets France apart from other EU mandates is its platform-based model. Rather than mandating a single network like Peppol (as Belgium does) or allowing direct exchange between parties (as Germany permits), France requires all e-invoices to be routed through either the government's Chorus Pro platform or a certified PDP (Plateforme de Dématérialisation Partenaire). This ensures the tax authority (DGFiP) receives real-time transaction data for VAT pre-filling and fraud detection.

Timeline of France's E-Invoicing Mandate

Who Is Affected?

B2G (Business-to-Government)

B2G e-invoicing has been mandatory since 2020. All suppliers to French public entities must submit invoices through Chorus Pro. This requirement is well-established and affects businesses of all sizes that have contracts with government bodies. Chorus Pro serves as both the government's invoicing portal and will play a central role in the upcoming B2B mandate as the public invoicing platform (PPF).

B2B (Business-to-Business)

The B2B mandate is phased by company size:

• September 2026: Large enterprises must send and receive e-invoices.
• September 2027: All other businesses (ETI, PME, TPE) must send and receive e-invoices.

All domestic B2B transactions between VAT-registered businesses in France are covered. This includes invoices, credit notes (see our credit note guide), and prepayment invoices.

B2C and International Transactions (E-Reporting)

While B2C invoices do not need to be structured e-invoices, France introduces an e-reporting obligation: businesses must report transaction data for B2C sales and cross-border B2B transactions to the tax authority through their chosen platform. This data is used by DGFiP for VAT pre-filling and to close the gap on unreported transactions. E-reporting follows the same phased timeline as e-invoicing.

The PDP Model: How Invoice Exchange Works

France's e-invoicing infrastructure is built on a Y-model involving three types of platforms:

PPF (Portail Public de Facturation)

Chorus Pro, rebranded as the PPF, serves as the government's free platform. Any business can use the PPF to send and receive invoices and to fulfil e-reporting obligations. It offers basic functionality suitable for smaller businesses.

PDP (Plateforme de Dématérialisation Partenaire)

PDPs are private platforms certified by the French tax authority to handle e-invoice exchange and e-reporting. Businesses choose a PDP based on their needs — PDPs typically offer value-added services such as ERP integration, format conversion, workflow automation, and archiving. Major ERP vendors and fintech companies are seeking PDP certification. All invoices routed through PDPs are simultaneously reported to the tax authority.

OD (Opérateur de Dématérialisation)

ODs are non-certified service providers that help businesses prepare and format their invoices but cannot directly exchange them. An OD must connect to either the PPF or a PDP for actual invoice transmission.

The key principle is that every e-invoice must pass through at least one authorised platform (PPF or PDP), ensuring the tax authority has visibility into all B2B transactions in real time.

Accepted Formats and Technical Standards

France accepts three structured formats, all compliant with the European standard EN 16931:

Factur-X

Factur-X is France's preferred format and is identical to ZUGFeRD 2.x in Germany — the two standards were jointly developed. Factur-X embeds a structured CII XML file inside a PDF/A-3 document, providing both machine-readable data and a human-readable visual. The "Minimum" profile is sufficient for e-reporting, while "EN 16931" or higher profiles are required for e-invoicing. See our Factur-X format guide for details.

UBL 2.1

Universal Business Language 2.1 is widely used across Europe, particularly in the Peppol network. UBL invoices are pure XML and are well-suited for automated processing. Businesses already using Peppol BIS 3.0 for cross-border trade with countries like Belgium will find UBL a natural choice.

CII (Cross Industry Invoice)

CII is a UN/CEFACT standard that serves as the XML syntax underlying Factur-X. Standalone CII invoices (without the PDF wrapper) are also accepted by the French platforms.

How to Prepare for the France E-Invoicing Mandate

1. Choose your platform. Decide whether to use the free PPF (Chorus Pro) or contract with a certified PDP. Larger businesses with complex invoicing workflows will likely benefit from a PDP's value-added services.
2. Select your format. Factur-X is the most popular choice in France due to its dual PDF/XML nature. UBL is ideal if you already operate on the Peppol network. Evaluate which format integrates best with your existing systems.
3. Register on your chosen platform. Create your business account on the PPF or with your PDP and configure your invoicing directory so trading partners can find you.
4. Prepare for e-reporting. If you have B2C sales or international transactions, set up the data flows needed to report these through your platform.
5. Test thoroughly. Use the test environments provided by Chorus Pro and PDPs to validate your invoice formats and exchange workflows before the mandate takes effect.

Frequently Asked Questions