Australia

Belgium

Brazil

Croatia

Denmark

France

Germany

Hungary

India

Indonesia

Italy

Japan

Latvia

Malaysia

Mexico

Philippines

Poland

Saudi Arabia

Singapore

Slovakia

South Korea

Spain

Vietnam

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 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 230