E-Invoicing France: All You Need to Know

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: Mandate postponed. France postponed the e-invoicing mandate on 28 July 2023. Read our blog to understand what this means for businesses.

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.

The 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

Have questions? Get in touch with a Sovos France e-invoicing expert.

Quick facts: E-invoicing in France for B2B and e-reporting
E-invoicing and e-reporting in France: Rollout dates
Penalties: What happens if you don’t comply
Register for e-invoicing in France with Sovos
FAQ for e-invoicing and e-reporting in France
More resources for E-invoicing and tax compliance
Need immediate help with tax compliance in France?

Quick facts: E-invoicing in France for B2B and e-reporting

The e-invoice mandate is a model based on registered certified service providers connecting taxpayers to a centralised platform (Chorus Pro). There is also an option for taxpayers to connect directly to Chorus Pro.
When directly transmitting to the centralised platform, the structure of the e-invoices can be UBL, CII or Factur-X (a mixed format). E-invoices exchanged between two registered service providers can use 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. Either registered service providers or the centralised platform transmits the e-invoice 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: Rollout dates

Important Update: Implementation timeline below is postponed by the authorities in July 2023, new timeline will be announced with the adoption of Finance Law for 2024. Read more about this in our blog.

July 2024: All companies, irrespective of size, must be able to receive e-invoices under the new rules. The largest 300 companies will be subject to the B2B e-invoice issuance mandate and wider e-reporting mandate*
January 2025: Obligations will apply to a further 8,000 medium-sized companies.
January 2026: All remaining medium and small companies will be in scope of the mandate.

*The e-invoicing mandate does not apply to B2C and cross-border invoices. However, there is an obligation to report those transactions so the tax administration has full visibility.

Penalties: What happens 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

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
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

FAQ for e-invoicing and e-reporting in France

What is e-reporting in France?

France’s e-reporting requirements are alongside the new e-invoicing mandate, with the reporting frequency based on the taxpayers’ VAT regime requirements.

What is e-invoicing in France?

France’s e-invoicing requirements come into effect during 2024-2026, depending on business size. All companies must be able to receive e-invoices under the new rules that come into effect on July 2024.

What e-invoice format will be required in France?

When directly transmitting to the centralised platform, the structure of the e-invoices can be UBL, CII or Factur-X (a mixed format).

E-invoices exchanged between two registered service providers can use 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?

Transmission of all domestic B2B invoices must be through the central platform (Portail Public de Facturation – PPF) or via registered service providers connected to the platform (Partner Dematerialization Platforms – PDP).

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.

Learn more about e-invoicing and how to comply.

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Need immediate help with tax compliance in France?

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E-Invoicing France: All You Need to Know