E-Invoicing France: All You Need to Know

E-invoicing France

From July 2024 to January 2026, 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.

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

  • The requirements come into effect during the years 2024-2026.
  • 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

  • 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.