E-invoicing France
France will implement mandatory B2B e-invoicing, as well as an e-reporting obligation. This mandate impacts all companies operating in France.
This new e-invoicing mandate is complex and introduces the continuous transaction controls (CTC) model.
Note: On 15 October the French Tax Authorities (DGFiP) announced that that the PPF’s role has been significantly reduced and they will no longer handle the exchange of invoices for all companies across the country. As such, all companies are now required to select a PDP. Find out what this means for businesses in our blog.
France’s e-invoicing mandate, combined with the e-reporting obligation, provides the tax authorities with access to transaction data. This is to increase efficiency, cut costs and fight fraud. Whether you are a buyer or supplier, the mandate’s effect on businesses and their operational processes, financial systems and people is extensive.
This France e-invoicing guide will explain:
- How e-invoicing in France works
- Who needs to comply and when
- Key information about penalties and non-compliance
France B2B e-invoicing
Network
ChorusPro
Format
UBL, CII or Factur-X
France B2G e-invoicing
Network
ChorusPro
Format
UBL, CII or Factur-X
E-invoicing in France: Requirements and regulations
- The e-invoice mandate is a model based on registered certified service providers connecting taxpayers to a centralized platform (Chorus Pro).
- The structure of the e-invoices can be UBL, CII or Factur-X (a mixed format) or any other structured format. Also, during a transitional period (up until December 2027), taxpayers may submit their invoices in an unstructured PDF format.
- E-invoices must contain all existing tax mandatory fields as well as those required by commercial laws, including line-item details (and for line-item data from January 2026). The invoice must mention the operation type (goods, services, mixed) and the VAT payment option. The inclusion of additional mandatory fields in e-invoices is a requirement. Accepted formats include structured and hybrid (image + structured data).
- Exchanging e-invoices directly between trading parties is not allowed. Invoices must be exchanged betweenparties through certified service providers to the buyer party.
- Payment status data for each service invoice is shared.
- E-reporting frequencies are based on the VAT regimes that taxpayers are subject to.
Want to learn about the upcoming mandatory e-invoicing requirements in France? Download our ebook, France: A New Horizon – E-invoicing Mandate.
E-invoicing and e-reporting in France: Implementation timeline
- August 2023: The French Directorate General of Public Finances (DGFiP) postponed the implementation of the country’s e-invoicing mandate
- December 2023: The Finance Law for 2024 is adopted, establishing new implementation dates for the e-invoicing mandate
- June 2024: French authorities published a new version of the e-invoicing mandate External Specifications file
- 2025: Pilot phase expected to begin
- September 2026: first phase of mandate to be enforced, mandating inbound e-invoicing for all companies and outbound e-invoicing and e-reporting for large & mid-sized businesses
- September 2027: Second phase of mandate to be enforced, mandating outbound e-invoicing and e-reporting for all other companies
Register for e-invoicing in France with Sovos
Sovos can help your business comply with the French mandate with a range of services:
- Tax compliance services – to control, sign, archive and format invoicing data according to the legal requirements as well as create SAF-T (FEC) reporting for both suppliers and buyers
- Sovos PDP – Sovos is a confirmed Partner Dematerialization Platform (PDP)
- Connectivity services – through Sovos or via our partners to deliver e-invoice, e-reporting and lifecycle status data
Learn more about our scalable solution for France’s continuous transaction controls requirements.
Complete the form below to speak with one of our e-invoicing experts
FAQ
What is e-reporting in France?
France’s e-reporting requirements are established alongside the new e-invoicing mandate, with the reporting frequency based on the taxpayers’ applicable VAT regime. The e-reporting requirement will complement the e-invoicing mandate by facilitating the transmission of data on B2C transactions or supplied to foreign entities.
What is e-invoicing in France?
In France, an electronic invoice is defined as an invoices which is issued and transmitted in paperless form, following a structured format.
France’s e-invoicing requirements come into effect during 2026-2027, depending on business size. However, from September 2026, all companies must be able to receive e-invoices.
What penalties will be levied if you don’t comply?
- E-invoicing:€15 per invoice, capped at €15,000 per year
- E-reporting: €250 per transmission, capped at €45,000 per year
What e-invoice format will be required in France?
The structure of the e-invoices can be UBL, CII or Factur-X (a mixed format) or any other structured format.
During a transitional period until December 2027, taxpayers may submit their invoices in an unstructured PDF format.
Is there a mandatory platform to use for e-invoicing or e-reporting?
Exchanging e-invoices directly between trading parties is not allowed. Originally it was intended that either a registered service provider (PDP) or the centralized platform (Portail Public de Facturation – PPF) would transmit the e-invoice to the buyer party, which would then be able to leverage either a PDP or the PPF for receiving the invoice.
However, the French Tax Authorities announced on 15 October that the PPF’s role has been significantly reduced and they will no longer handle the exchange of invoices for all companies across the country. As such, the French State’s “own free-of-charge” PDP utility service will not become available to French businesses.
Therefore, all companies in scope are required to select a PDP. Without the PPF being available as a free invoice exchange platform, it is estimated that 4+ million companies will now have to rely on PDP-enabled accounting software to receive those transactions.
What is a PDP?
PDPs are private service providers accredited by the tax authority to intermediate data flows between trading partners and the PPF. They will act as the interface between companies and the French government and will be directly involved in issuing and receiving invoices. Following the announcement, on 15th October 2024, that the PPF will no longer be acting as a free invoice exchange platform, all companies in scope are required to select a PDP.
Is Sovos a PDP in France?
On Monday 26 August 2024, the French Tax Authority officially confirmed Sovos as a Partner Dematerialization Platform (PDP). This authorization comes after a rigorous application and review process. Read more in the press release.
How many countries have implemented e-invoicing?
There are a growing number of tax authorities that have implemented e-invoicing globally, including France, Italy, Saudi Arabia and India. There are also many countries working on implementing e-invoicing including Germany and Spain.
