Australia

Belgium E-invoice

Brazil E-invoice

Croatia E-invoice

Denmark E-invoice

France E-invoice

Germany E-invoicing

Hungary E-invoice

India E-invoice

Indonesia E-invoice

Italy E-invoice

Japan E-invoice

Latvia E-invoice

Malaysia E-invoice

Mexico E-invoice

Philippines E-invoice

Poland E-invoice

Saudi Arabia E-invoice

Singapore E-invoice

Slovakia E-invoice

South Korea E-invoice

Spain E-invoice

Vietnam E-invoice

France E-invoice

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 of mandatory e-invoicing in France

France is introducing e-invoicing for B2B domestic transactions as part of a broader digital tax reform:

A pilot phase launched in 2024 for businesses to test e-invoicing and e-reporting processes. This includes sending structured invoices through government-certified platforms (PDPs) or via the public portal (PPF).
From September 2026, e-invoicing becomes mandatory for large companies, followed by medium and small businesses in 2027 and 2028.

Who needs e-invoices in France?

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.

Ready to simplify e-invoicing and scale with confidence? Request a fee quote and discover a personalized solution that adapts to your workflow, supports PEPPOL and national systems, and grows with your business.

E-Invoicing vs. E-Billing

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

Stay ahead of the e-invoicing regulations with our easy-to-use platform. Book a free demo today and see how we can help you streamline your invoicing process while ensuring full compliance with France's e-invoicing laws.

April 14, 2025 983