Mandatory E-Invoicing in France: What Businesses Need to Know
Starting September 1, 2026, France will phase in mandatory electronic invoicing for business-to-business transactions. Unlike a standard PDF, this involves structured invoice data that can be automatically exchanged between financial systems and approved invoicing platforms.
All VAT-registered businesses based in France must be able to receive electronic invoices as of that date. The requirement to send electronic invoices themselves begins on September 1, 2026, for large companies and “entreprises de taille intermédiaire”(ETI). Small and medium-sized enterprises (SMEs) and micro-enterprises will follow on September 1, 2027.
The French reform goes beyond just e-invoicing. For transactions that fall outside the scope of the domestic B2B requirement, France is also introducing e-reporting. Under this system, data on, for example, international and private transactions will be digitally transmitted to the French tax authorities.
What changes will the French requirement bring?
In principle, the electronic invoicing requirement applies to purchases and sales of goods and services between businesses established in France and subject to VAT. Businesses that utilize the French VAT exemption scheme may also be subject to this requirement. Although they do not pay VAT, they are still considered VAT-liable businesses for tax purposes.
The reform consists of two interrelated components:
- E-invoicing: the electronic exchange of invoices for domestic B2B transactions.
- E-reporting: the submission of transaction and, in some cases, payment data for transactions not covered by e-invoicing.
E-reporting applies, among other things, to sales to consumers and to international transactions. Therefore, a French company is not always required to send an invoice via the domestic e-invoicing system for a sale to a foreign company or consumer, but may still be required to report data regarding that transaction to the French tax authorities.
The implementation of e-reporting follows the same phased approach as the outbound invoicing requirement: starting September 1, 2026, for large companies and ETIs, and starting September 1, 2027, for smaller companies.
What does France consider an electronic invoice?
Under the new French rules, a PDF sent by email is not automatically considered an electronic invoice. A valid e-invoice must be created in a supported structured or hybrid format. Furthermore, the invoice data must be located in the designated fields so that software can process it without manual entry.
The French standard supports three main formats:
- UBL, a fully structured XML format;
- CII, or Cross Industry Invoice;
- Factur-X, a hybrid format that combines a readable PDF with an embedded structured XML file.
Approved platforms must be able to send invoices in at least one of these base formats. Factur-X is particularly useful for organizations that want to retain a visually readable invoice in addition to structured data.
The existing invoice requirements remain in effect, but the reform also introduces new mandatory data elements. Starting September 1, 2026, invoices must include, among other things, additional information that allows the transaction and the companies involved to be correctly identified within the digital system.
Approved Invoicing Platforms
Companies cannot comply with the French requirement solely by exchanging PDF or XML files with one another. Every company must use a platform approved by the French tax authority: a “plateforme agréée.” These platforms were previously referred to as “plateformes de dématérialisation partenaires,” or PDPs.
An approved platform can:
- send, receive, and forward electronic invoices;
- convert invoices to a suitable format when necessary;
- report invoice and transaction data to the tax authorities;
- report payment data when required by law;
- exchange status updates regarding the processing of an invoice.
Only platforms registered with the French tax authorities are permitted to fully perform these legal functions. However, an ERP, accounting, or invoicing system can be integrated with a certified platform as a compatible solution. The company then continues to operate within its existing software, while the certified platform handles the official exchange and reporting.
The central public invoicing portal, the Portail Public de Facturation, primarily serves a supporting government function within the overall architecture. Among other things, it manages the central registry of billing addresses and receives tax data from the accredited platforms. However, for their invoice exchange, businesses use an accredited commercial platform or a solution linked to it.
The Central Invoice Registry
France uses a central registry, the annuaire de la facturation électronique, to route electronic invoices correctly. This registry specifies, for each company involved, which accredited platform receives the invoices and which electronic billing address must be used.
The registry was launched in September 2025. Suppliers, customers, accountants, and software providers can use it to verify which platform and address a company uses to receive electronic invoices.
The registry prevents companies from having to maintain separate technical delivery details for each customer. The selected platform locates the recipient and then sends the invoice to the customer’s platform.
The Role of Chorus Pro
France already has experience with mandatory electronic invoicing to government organizations. Since 2020, public-sector suppliers have been required to submit their invoices electronically via Chorus Pro. The platform is used for invoices sent to, among others, the French government, local authorities, and public institutions.
Even after the introduction of the B2B requirement, Chorus Pro will remain the central invoicing platform for the French public sector. Government organizations will continue to use it to receive, process, and track invoices. Chorus Pro will also play a role within the new architecture for invoices sent by public organizations.
Chorus Pro is thus the French equivalent of a sector-specific public invoicing system. For regular transactions between private companies, businesses use an accredited invoicing platform.
What does ViDA have to do with France?
The French reform aligns with VAT in the Digital Age, or ViDA for short. This European package further adapts VAT rules to digital and cross-border trade.
Starting July 1, 2030, electronic invoicing and digital reporting will be mandatory for relevant cross-border B2B transactions within the European Union. E-invoicing will become the standard for transactions that must be reported digitally to tax authorities.
France is anticipating this development with its national e-invoicing and e-reporting model. Starting in 2026 and 2027, the French rules will focus primarily on domestic transactions and national tax reporting. ViDA is intended to ensure that these national systems align more closely with a harmonized European model in the future.
By January 1, 2035, at the latest, existing national systems for digital transaction reporting must comply with European standards.
The French Roadmap for E-Invoicing
The key steps are:
Since January 1, 2020: All suppliers to French public organizations must submit their invoices electronically via Chorus Pro.
September 1, 2026: All businesses must be able to receive electronic invoices. Starting at that time, large enterprises and mid-sized companies (ETIs) must also send electronic invoices and comply with their e-reporting obligations.
September 1, 2027: Small, medium-sized, and micro-enterprises must also send electronic invoices and perform e-reporting.
July 1, 2030: ViDA introduces mandatory e-invoicing and digital reporting for relevant cross-border B2B transactions within the European Union.
January 1, 2035: National digital reporting systems must be aligned with the European model.
What does this mean for organizations?
Organizations operating in France must first determine which aspects of the requirement apply to them. This depends not only on the size of the business but also on its place of business, VAT status, customer types, and the nature of the transactions.
Next, an accredited platform must be selected and integrated with existing invoicing, accounting, or ERP systems. In doing so, organizations must take into account outgoing and incoming invoices, e-reporting, invoice formats, mandatory data, statuses, payment information, archiving, and exceptional situations.
The French reform is therefore not merely a change in the delivery channel. Invoicing becomes part of a controlled digital data chain in which invoices are validated, routed, processed, and partially reported to the tax authorities. Timely preparation not only prevents compliance issues but also enables further automation of financial processes.