France

Provinces

General

Provinces

General

About

General

About

General

France is modernizing its invoicing process to combat VAT fraud and increase transparency. E-invoicing is rolled out in phases based on company size and revenue, using the Chorus Pro platform.

Implementation Timeline

Date	Requirement	Details
Sep 1, 2026	Issuing E-Invoices (Large Enterprises)	Mandatory for large enterprises (5,000+ employees, revenue > €1.5B, or balance sheet total > €2B) Mid-cap companies (250 – 5,000 employees, revenue €50M–€1.5B, balance sheet total €43M–€2B)
Sep 1, 2026	Receiving E-Invoices	Mandatory for all VAT-registered businesses
Sep 1, 2027	Issuing E-Invoices	Mandatory for SMEs (<250 employees, revenue < €50M, balance sheet total < €43M) Mandatory for micro-enterprises (<10 employees, revenue or balance sheet total < €2M)

Who Needs E-Invoices?

E-invoicing in France is required for:

Large Enterprises: From September 2026, both issuing and receiving e-invoices are mandatory.
Mid-Cap Companies: Must comply with 2026 deadlines.
SMEs and Micro-Enterprises: Required to adopt e-invoicing by 2027.
Non-Resident Businesses: Not currently required but should prepare to meet future regulations and customer demands.

Aspect	E-Invoicing	E-Billing
Purpose	Tax compliance, mandatory by law	Billing and payments, customer-focused
Format	Factur-X, validated by Chorus Pro	Flexible and informal
Platform	Chorus Pro	Non-mandatory systems
Archiving	Required for 6+ years	Not legally required

Key Features of France’s E-Invoicing System

The French e-invoicing system ensures real-time validation of invoices via Chorus Pro, France’s central platform for invoice submission and processing. Businesses must:

Submission: Businesses must use approved formats like Factur-X and validate invoices via Chorus Pro.
Real-Time Validation: Ensures compliance before transaction completion.
Archiving: Digital storage for 6 years is mandatory for audit purposes.

E-Invoicing Dataset

E-invoices in France require the following key data:

Buyer/Seller IDs: Taxpayer identification numbers.
Invoice Details: Number, date, and payment terms.
Goods and Services: Descriptions, quantities, and prices.
Taxes: Detailed VAT breakdown.
Transaction Info: Total amount payable and payment method.

E-Invoicing Across Transaction Types

B2B Transactions:

Mandatory for all taxable supplies by 2026 (large enterprises) and 2027 (SMEs).
Improves accuracy and payment efficiency.

B2C Transactions:

Not mandatory but encouraged for efficiency and transparency.
Customers may request e-invoices for compliance.

B2G Transactions:

Already mandatory for all transactions with government agencies via Chorus Pro.

Penalties for Non-Compliance

Non-compliance with France’s e-invoicing regulations may result in:

Fines: Per invoice penalties for failing to meet requirements.
Operational Delays: Payment disruptions and strained customer relationships.
Legal Risks: Potential audits or disputes due to incomplete or non-compliant records

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