{"id":52,"date":"2026-10-20T11:13:23","date_gmt":"2026-10-20T11:13:23","guid":{"rendered":"https:\/\/sovos.com\/taxapedia\/?page_id=52"},"modified":"2026-10-20T11:39:44","modified_gmt":"2026-10-20T11:39:44","slug":"france-e-invoicing-mandate","status":"publish","type":"page","link":"https:\/\/sovos.com\/taxapedia\/regulations\/france-e-invoicing-mandate\/","title":{"rendered":"How to Comply With the France E-Invoicing Mandate"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"52\" class=\"elementor elementor-52\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e1c449 e-con e-atomic-element e-flexbox-base e-default-div e-9e1c449-be1b99e \" data-id=\"9e1c449\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"9e1c449\" data-e-type=\"e-flexbox\" data-id=\"9e1c449\">\n    \t\t<div class=\"elementor-element elementor-element-4c4d359 elementor-widget elementor-widget-auto_breadcrumbs\" data-id=\"4c4d359\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"auto_breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"aub-breadcrumbs\" aria-label=\"Breadcrumb\"><ol class=\"aub-list\"><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/\">Home<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/\">Wp Json<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\">Wp<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\">V2<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\">Pages<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item aub-current\"><span class=\"aub-text\" aria-current=\"page\">52<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sovos.com\/taxapedia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wp Json\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Wp\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"V2\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Pages\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\"},{\"@type\":\"ListItem\",\"position\":6,\"name\":\"52\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/52\/\"}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-a1706ef e-con e-atomic-element e-flexbox-base e-default-div e-a1706ef-ed99338 \" data-id=\"a1706ef\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a1706ef\" data-e-type=\"e-flexbox\" data-id=\"a1706ef\">\n    <div class=\"elementor-element elementor-element-e131336 e-con e-atomic-element e-flexbox-base e-default-div e-e131336-c1a1cdc \" data-id=\"e131336\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"e131336\" data-e-type=\"e-flexbox\" data-id=\"e131336\">\n    \t\t<div class=\"elementor-element elementor-element-c35460e elementor-widget elementor-widget-heading\" data-id=\"c35460e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">How do you comply with the France e-invoicing mandate?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c43ac9 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9c43ac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Last updated: 2026-09-22<\/strong><br \/>Under France\u2019s mandate, businesses must issue and receive structured electronic invoices for domestic B2B transactions through a state-approved platform, and separately report transaction data to the tax administration for transactions outside that scope. The obligation began on 1 September 2026 and extends to smaller businesses on 1 September 2027. Sovos operates as an approved platform in France.<\/p><p><strong>What changed most recently<\/strong><\/p><p>On 1 September 2026 the first phase took effect: all businesses must be able to receive electronic invoices, and large and mid-sized businesses must issue them and meet e-reporting obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d1d8d4 e-con-full e-flex e-con e-parent\" data-id=\"5d1d8d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f0e6aed e-con-full e-flex e-con e-child\" data-id=\"f0e6aed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f10e9af elementor-widget elementor-widget-image\" data-id=\"f10e9af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78d449a e-con-full e-flex e-con e-child\" data-id=\"78d449a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae176f elementor-widget elementor-widget-text-editor\" data-id=\"0ae176f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Published By<br \/><strong>Sovos<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd93e39 e-con-full e-flex e-con e-child\" data-id=\"bd93e39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f6c3a5 elementor-widget elementor-widget-image\" data-id=\"3f6c3a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bad14f1 e-con-full e-flex e-con e-child\" data-id=\"bad14f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29f1deb elementor-widget elementor-widget-text-editor\" data-id=\"29f1deb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAs of\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8e1627 elementor-widget elementor-widget-text-editor\" data-id=\"f8e1627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOctober 20, 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aba6e14 e-con-full e-flex e-con e-child\" data-id=\"aba6e14\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb3d403 elementor-widget elementor-widget-image\" data-id=\"cb3d403\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/72f4c884-23ff-4bd8-8813-2b02eb15e4a5.png\" class=\"attachment-full size-full wp-image-207\" alt=\"72f4c884-23ff-4bd8-8813-2b02eb15e4a5\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85b0d8e e-con-full e-flex e-con e-child\" data-id=\"85b0d8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b659819 elementor-widget elementor-widget-text-editor\" data-id=\"b659819\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAuthor\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a37b436 elementor-widget elementor-widget-text-editor\" data-id=\"a37b436\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tChristiaan Van der Valk\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3394b0 elementor-widget elementor-widget-text-editor\" data-id=\"e3394b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tChief Regulatory &amp; Industry Affairs Officer\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-874b3eb e-con e-atomic-element e-flexbox-base e-default-div e-874b3eb-f1f471c \" data-id=\"874b3eb\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"874b3eb\" data-e-type=\"e-flexbox\" data-id=\"874b3eb\">\n    \t\t\t<img decoding=\"async\" class=\"e-image-base e-default-img \" data-interaction-id=\"0da4f04\" data-e-type=\"widget\" data-id=\"0da4f04\" src=\"https:\/\/sovos.com\/wp-content\/uploads\/2026\/06\/Lines-Social-Responsibility-Hero-Graphic.svg\" alt=\"\"\/>\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-5ff1890 e-con e-atomic-element e-flexbox-base e-default-div e-5ff1890-982012a \" data-id=\"5ff1890\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5ff1890\" data-e-type=\"e-flexbox\" data-id=\"5ff1890\">\n    <div class=\"elementor-element elementor-element-8cb2ac3 e-con e-atomic-element e-flexbox-base e-default-div e-8cb2ac3-0682278 \" data-id=\"8cb2ac3\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8cb2ac3\" data-e-type=\"e-flexbox\" data-id=\"8cb2ac3\">\n    \t\t<div class=\"elementor-element elementor-element-9486a96 elementor-widget elementor-widget-html\" data-id=\"9486a96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Mandate<\/th>\n            <th scope=\"col\">Mandatory B2B electronic invoicing and e-reporting<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">Authority<\/td>\n            <td>Direction g\u00e9n\u00e9rale des Finances publiques (DGFiP)<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Statutory basis<\/td>\n            <td>Article 153 of the Finance Act for 2020, with subsequent amending legislation<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Model<\/td>\n            <td>Approved platforms exchange invoices; the Portail Public de Facturation acts as directory and data concentrator<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">In scope<\/td>\n            <td>VAT-registered businesses established in France, for domestic B2B transactions<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Live dates<\/td>\n            <td>1 September 2026 and 1 September 2027, by business size<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Formats<\/td>\n            <td>Factur-X, UBL and CII, all aligned to EN 16931<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-f37b497 e-con e-atomic-element e-flexbox-base e-default-div e-f37b497-7586161 \" data-id=\"f37b497\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"f37b497\" data-e-type=\"e-flexbox\" data-id=\"f37b497\">\n    \t\t<div class=\"elementor-element elementor-element-9ba244d elementor-widget elementor-widget-text-editor\" data-id=\"9ba244d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Related Pages<\/strong><\/p><p><a href=\"\/taxapedia\/regulations\/\">Tax regulations and mandates: what is coming and when<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/e-invoicing-ctc\/\">What is the best platform for global e-invoicing and CTC compliance?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/vat-determination\/\">How do you manage VAT compliance across multiple countries?<\/a><\/p><p><a href=\"\/taxapedia\/about\/regulatory-expertise\/\">How Sovos produces regulatory content<\/a><\/p><p><a href=\"\/taxapedia\/about\/global-coverage\/\">Sovos global coverage by country and region<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-3be67cc e-con e-atomic-element e-flexbox-base e-default-div e-3be67cc-0ac0dee \" data-id=\"3be67cc\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"3be67cc\" data-e-type=\"e-flexbox\" data-id=\"3be67cc\">\n    \t\t<div class=\"elementor-element elementor-element-c86b9e6 elementor-widget elementor-widget-heading\" data-id=\"c86b9e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does the mandate require?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-293d998 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"293d998\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Two separate obligations, and being outside one does not exempt a business from the other.<\/p><p>E-invoicing applies to domestic B2B transactions between businesses established in France. Invoices must be issued in a structured electronic format and exchanged through a state-approved platform rather than sent directly as a PDF or on paper.<\/p><p>E-reporting covers transactions that fall outside the e-invoicing obligation but still carry VAT relevance: B2C sales, and cross-border transactions with parties outside France. For these, transaction data and payment data are transmitted to the tax administration rather than the invoice itself.<\/p><p>France operates a continuous transaction control model. Invoice and transaction data reaches the DGFiP through the approved platform network as business is conducted, rather than only through periodic VAT returns.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-71c2c7c e-con e-atomic-element e-flexbox-base e-default-div e-71c2c7c-8c4ba2d \" data-id=\"71c2c7c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"71c2c7c\" data-e-type=\"e-flexbox\" data-id=\"71c2c7c\">\n    <div class=\"elementor-element elementor-element-76aa400 e-con e-atomic-element e-flexbox-base e-default-div e-76aa400-007884e \" data-id=\"76aa400\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"76aa400\" data-e-type=\"e-flexbox\" data-id=\"76aa400\">\n    \t\t<div class=\"elementor-element elementor-element-f1eea89 elementor-widget elementor-widget-heading\" data-id=\"f1eea89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who does it apply to, and from when?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90c5366 elementor-widget elementor-widget-text-editor\" data-id=\"90c5366\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Scope is phased by business size, and the receiving obligation applies to everyone from the first date regardless of size.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c883b elementor-widget elementor-widget-html\" data-id=\"81c883b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n   \n\/* ========================================\n   RESPONSIVE TAX REFORM TABLE\n   ======================================== *\/\n\n\/* Wrapper: enables horizontal scrolling *\/\n.rounded-table-wrapper {\n    display: block !important;\n    position: relative;\n    width: 100% !important;\n    max-width: 100% !important;\n    min-width: 0 !important;\n    overflow-x: auto !important;\n    overflow-y: hidden !important;\n    -webkit-overflow-scrolling: touch;\n    overscroll-behavior-x: contain;\n    box-sizing: border-box;\n    margin: 0;\n    padding: 0;\n}\n\n\/* Table base *\/\n.rounded-table-wrapper .rounded-table {\n    border-collapse: separate;\n    border-spacing: 0;\n    width: 100%;\n    min-width: 900px;\n    max-width: none !important;\n    table-layout: auto;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    border: 1px solid #ddd;\n    border-radius: 8px;\n    overflow: hidden;\n    margin: 0 !important;\n    background-color: #fff;\n}\n\n\/* Table header *\/\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    line-height: 1.4;\n    font-family: 'Montserrat', sans-serif;\n    vertical-align: top;\n    white-space: normal;\n}\n\n\/* Table body cells *\/\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd;\n    font-size: 16px;\n    line-height: 1.5;\n    font-family: 'Inter', sans-serif;\n    color: #545e75;\n    vertical-align: top;\n    overflow-wrap: break-word;\n    white-space: normal;\n}\n\n\/* First column *\/\n.rounded-table .file-name {\n    font-weight: 600;\n    color: #072448;\n}\n\n\/* Alternating row backgrounds *\/\n.rounded-table tbody tr.bg-row {\n    background-color: #f2f2f2;\n}\n\n.rounded-table tbody tr:not(.bg-row) {\n    background-color: #ffffff;\n}\n\n\/* Hover effect *\/\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n\/* ========================================\n   TABLET RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (min-width: 768px) and (max-width: 1024px) {\n    .rounded-table-wrapper .rounded-table {\n        min-width: 800px;\n    }\n\n    .rounded-table thead th {\n        font-size: 18px;\n        padding: 10px;\n    }\n\n    .rounded-table tbody td {\n        font-size: 15px;\n        padding: 10px;\n    }\n}\n\n\/* ========================================\n   MOBILE RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (max-width: 767px) {\n\n    .rounded-table-wrapper {\n        display: block !important;\n        width: 100% !important;\n        max-width: 100% !important;\n        min-width: 0 !important;\n        overflow-x: auto !important;\n        overflow-y: hidden !important;\n        -webkit-overflow-scrolling: touch;\n        overscroll-behavior-x: contain;\n        touch-action: pan-x pan-y;\n        box-sizing: border-box;\n    }\n\n    .rounded-table-wrapper .rounded-table {\n        width: 900px !important;\n        min-width: 900px !important;\n        max-width: none !important;\n        table-layout: auto;\n        margin: 0 !important;\n        border-radius: 8px;\n    }\n\n    .rounded-table thead th {\n        font-size: 16px !important;\n        line-height: 1.4;\n        padding: 10px !important;\n    }\n\n    .rounded-table tbody td {\n        font-size: 14px !important;\n        line-height: 1.5;\n        padding: 10px !important;\n    }\n\n    .rounded-table .file-name {\n        font-weight: 600;\n    }\n}\n<\/style>\n<div class=\"rounded-table-wrapper\" role=\"region\"\n     aria-label=\"Tax reform timeline table\"\n     tabindex=\"0\">\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Phase<\/th>\n            <th scope=\"col\">Effective date<\/th>\n            <th scope=\"col\">Applies to<\/th>\n            <th scope=\"col\">Requirement<\/th>\n            <th scope=\"col\">Source<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">B2G, preceding the B2B reform<\/td>\n            <td>From 2017<\/td>\n            <td>Suppliers to public entities<\/td>\n            <td>B2G e-invoicing via Chorus Pro<\/td>\n            <td>DGFiP<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Phase 1<\/td>\n            <td>1 September 2026<\/td>\n            <td>All businesses, regardless of size<\/td>\n            <td>Must be able to receive electronic invoices<\/td>\n            <td>DGFiP<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Phase 1<\/td>\n            <td>1 September 2026<\/td>\n            <td>Large enterprises and mid-sized enterprises (ETI)<\/td>\n            <td>Must issue electronic invoices and meet e-reporting obligations<\/td>\n            <td>DGFiP<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Phase 2<\/td>\n            <td>1 September 2027<\/td>\n            <td>Small and medium enterprises and micro-enterprises<\/td>\n            <td>Must issue electronic invoices and meet e-reporting obligations<\/td>\n            <td>DGFiP<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Phase 2<\/td>\n            <td>1 September 2027<\/td>\n            <td>Non-established taxable persons operating in France, and businesses making intra-Community acquisitions<\/td>\n            <td>Obligations apply from this date<\/td>\n            <td>DGFiP<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfb1a5f elementor-widget elementor-widget-text-editor\" data-id=\"bfb1a5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Size categories follow French definitions: large enterprises above 5,000 employees or 1.5 billion euros turnover; mid-sized enterprises between 250 and 5,000 employees; small and medium enterprises below 250 employees; micro-enterprises below 10 employees. A business close to a threshold should confirm its classification, because it determines which phase applies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-bf9d0da e-con e-atomic-element e-flexbox-base e-default-div e-bf9d0da-f6d1f2c \" data-id=\"bf9d0da\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"bf9d0da\" data-e-type=\"e-flexbox\" data-id=\"bf9d0da\">\n    <div class=\"elementor-element elementor-element-acb75a8 e-con e-atomic-element e-flexbox-base e-default-div e-acb75a8-c527dbc \" data-id=\"acb75a8\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"acb75a8\" data-e-type=\"e-flexbox\" data-id=\"acb75a8\">\n    \t\t<div class=\"elementor-element elementor-element-bfd872e elementor-widget elementor-widget-heading\" data-id=\"bfd872e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What formats and channels are required?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f6a7d8 elementor-widget elementor-widget-text-editor\" data-id=\"4f6a7d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Invoices must be issued in a structured format aligned to the European standard EN 16931. Three are accepted: Factur-X, a hybrid carrying structured data inside a PDF; UBL; and CII. Approved platforms may exchange other formats, including EDIFACT and other XML syntaxes, where both parties use approved platforms.<br \/>Exchange runs through plateformes agr\u00e9\u00e9es, or approved platforms, previously referred to as Plateformes de D\u00e9mat\u00e9rialisation Partenaires (PDP). These are registered with the state and authorized to issue, receive, validate and route invoices, and to transmit invoice and transaction data to the DGFiP.<\/p><p>The Portail Public de Facturation acts as the central directory of businesses and as the data concentrator for the administration, rather than as the general exchange platform originally envisaged. The directory is what allows a sending platform to determine where a recipient receives invoices, which makes accurate registration a prerequisite rather than an administrative step.<\/p><p>The DGFiP was confirmed as the Peppol authority for France in July 2025, and AFNOR published the technical specifications and API standard governing exchange between platforms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-9ae5e72 e-con e-atomic-element e-flexbox-base e-default-div e-9ae5e72-c8a3a24 \" data-id=\"9ae5e72\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"9ae5e72\" data-e-type=\"e-flexbox\" data-id=\"9ae5e72\">\n    <div class=\"elementor-element elementor-element-c8a103d e-con e-atomic-element e-flexbox-base e-default-div e-c8a103d-2766dd0 \" data-id=\"c8a103d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c8a103d\" data-e-type=\"e-flexbox\" data-id=\"c8a103d\">\n    \t\t<div class=\"elementor-element elementor-element-a95d4ab elementor-widget elementor-widget-heading\" data-id=\"a95d4ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the penalties for non-compliance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f03cdf5 elementor-widget elementor-widget-text-editor\" data-id=\"f03cdf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Director General of the DGFiP stated in May 2026 that penalties would not be applied from 1 September 2026, and that the administration would contact businesses before any enforcement action.<\/p><p>The administration has also indicated a proportionate approach to technical and operational difficulty during the initial phase, where a business can demonstrate good faith and a clear plan to reach compliance, and has confirmed that business continuity will be maintained where invoices are temporarily exchanged through alternative channels.\u00a0<\/p><p>This is a transition posture rather than a change to the obligation. The requirement applies from 1 September 2026 and the statutory penalty framework remains in the legislation. Businesses relying on forbearance should document the roadmap that forbearance is conditioned on.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-db893eb e-con e-atomic-element e-flexbox-base e-default-div e-db893eb-3c3bebc \" data-id=\"db893eb\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"db893eb\" data-e-type=\"e-flexbox\" data-id=\"db893eb\">\n    <div class=\"elementor-element elementor-element-15361ec e-con e-atomic-element e-flexbox-base e-default-div e-15361ec-4d029e8 \" data-id=\"15361ec\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"15361ec\" data-e-type=\"e-flexbox\" data-id=\"15361ec\">\n    \t\t<div class=\"elementor-element elementor-element-19b109e elementor-widget elementor-widget-heading\" data-id=\"19b109e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What do businesses need to change?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8baa7f1 elementor-widget elementor-widget-text-editor\" data-id=\"8baa7f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The work is rarely confined to the invoicing system, and the items below are where French implementations have concentrated.<\/p><ul><li>Master data. SIREN and SIRET identifiers, VAT numbers and registered addresses must match what the directory holds, because routing and validation depend on them.<\/li><li>Invoice content. The mandate prescribes fields many ERP systems do not populate today, and a missing mandatory field causes rejection rather than a warning.<\/li><li>Platform selection and registration. A business must be registered in the directory and connected to an approved platform before it can receive, which is why the receiving obligation binds everyone from the first date.<\/li><li>Life cycle statuses. The model requires invoice statuses to be exchanged and handled, so systems must consume and respond to status messages rather than only issue documents.<\/li><li>E-reporting data. B2C and cross-border transaction data and payment data have to be assembled and transmitted, which typically draws on systems outside the invoicing stack.<\/li><li>Archiving. Retention and integrity requirements apply to the structured invoice, not only to a human-readable rendering.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-62709c0 e-con e-atomic-element e-flexbox-base e-default-div e-62709c0-9dd4331 \" data-id=\"62709c0\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"62709c0\" data-e-type=\"e-flexbox\" data-id=\"62709c0\">\n    \t\t<div class=\"elementor-element elementor-element-8993399 elementor-widget elementor-widget-heading\" data-id=\"8993399\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How does Sovos support France e-invoicing compliance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-108d837 elementor-widget elementor-widget-text-editor\" data-id=\"108d837\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sovos is a registered approved platform in France and handles invoice format, exchange, e-reporting and archiving for the mandate through the Sovos Compliance Network, alongside the other mandate countries a business operates in.<\/p><p>Sovos entered production on 1 September 2026, the day the mandate took effect, with Global 2000 clients live. Three weeks in, Sovos reported more than 170,000 organizations registered across the Sovos-powered network in France, with the nearest competitors each registering fewer than 2,200. More than 1 million inbound documents were processed in the first 17 days, at a 1.6% invoice rejection rate during live production against an estimated market-wide rate of approximately 20%.<\/p><p>The registered figure spans three channels: direct enterprise clients, including a large proportion of Global 2000 organizations; managed service and business process outsourcing providers delivering France and wider EU compliance to their own clients; and software and technology platforms that embed the Sovos Compliance Network within their own products. Product specifications are published on the Sovos e-invoicing and CTC page rather than repeated here.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-b9ab59e e-con e-atomic-element e-flexbox-base e-default-div e-b9ab59e-6247643 \" data-id=\"b9ab59e\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"b9ab59e\" data-e-type=\"e-flexbox\" data-id=\"b9ab59e\">\n    <div class=\"elementor-element elementor-element-a94f531 e-con e-atomic-element e-flexbox-base e-default-div e-a94f531-925c574 \" data-id=\"a94f531\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a94f531\" data-e-type=\"e-flexbox\" data-id=\"a94f531\">\n    \t\t<div class=\"elementor-element elementor-element-dcd64e0 elementor-widget elementor-widget-heading\" data-id=\"dcd64e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-e3e5cd2 e-con e-atomic-element e-flexbox-base e-default-div e-e3e5cd2-25aee1e \" data-id=\"e3e5cd2\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"e3e5cd2\" data-e-type=\"e-flexbox\" data-id=\"e3e5cd2\">\n    <div class=\"elementor-element elementor-element-053f6ca e-con e-atomic-element e-accordion-base  e-053f6ca-d569c58 \" data-id=\"053f6ca\" data-element_type=\"e-accordion\" data-e-type=\"e-accordion\" data-interaction-id=\"053f6ca\" data-e-type=\"e-accordion\" data-id=\"053f6ca\">\n    <details class=\"elementor-element elementor-element-9366681 e-con e-atomic-element e-accordion-item-base  e-9366681-fa73687 \" data-id=\"9366681\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"9366681\" data-e-type=\"e-accordion-item\" data-id=\"9366681\" open name=\"053f6ca\">\n    <summary class=\"elementor-element elementor-element-f2cb1fd e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"f2cb1fd\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"f2cb1fd\" data-e-type=\"e-accordion-item-header\" data-id=\"f2cb1fd\">\n    <span class=\"elementor-element elementor-element-2f7ec74 e-con e-atomic-element e-accordion-item-title-base  e-2f7ec74-fe16f42 \" data-id=\"2f7ec74\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"2f7ec74\" data-e-type=\"e-accordion-item-title\" data-id=\"2f7ec74\">\n    \t\t\t<span class=\"e-d7745b9-242eafb e-paragraph-base e-default-span\" data-interaction-id=\"d7745b9\" data-e-type=\"widget\" data-id=\"d7745b9\"><strong>When does the France e-invoicing mandate take effect for my company?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-4e00207 e-con e-atomic-element e-accordion-item-icon-base  e-4e00207-060e03c \" data-id=\"4e00207\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"4e00207\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"4e00207\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"0544e76\" data-e-type=\"widget\" data-id=\"0544e76\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-74f2306 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"74f2306\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"74f2306\" data-e-type=\"e-accordion-item-content\" data-id=\"74f2306\">\n    \t\t<div class=\"elementor-element elementor-element-e30c2d7 elementor-widget elementor-widget-text-editor\" data-id=\"e30c2d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>All businesses had to be able to receive electronic invoices from 1 September 2026. Large and mid-sized enterprises had to issue them and meet e-reporting obligations from the same date. Small and medium enterprises and micro-enterprises must issue from 1 September 2027.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-7d34e59 e-con e-atomic-element e-accordion-item-base  e-7d34e59-7d606eb \" data-id=\"7d34e59\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"7d34e59\" data-e-type=\"e-accordion-item\" data-id=\"7d34e59\"  name=\"053f6ca\">\n    <summary class=\"elementor-element elementor-element-dfbc1d4 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"dfbc1d4\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"dfbc1d4\" data-e-type=\"e-accordion-item-header\" data-id=\"dfbc1d4\">\n    <span class=\"elementor-element elementor-element-d6ab246 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"d6ab246\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"d6ab246\" data-e-type=\"e-accordion-item-title\" data-id=\"d6ab246\">\n    \t\t\t<span class=\"e-9ba9f65-064a92e e-paragraph-base e-default-span\" data-interaction-id=\"9ba9f65\" data-e-type=\"widget\" data-id=\"9ba9f65\"><strong>Does the mandate apply to foreign companies without a French establishment?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-899159f e-con e-atomic-element e-accordion-item-icon-base  e-899159f-9cf5f3b \" data-id=\"899159f\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"899159f\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"899159f\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"1ce71e7\" data-e-type=\"widget\" data-id=\"1ce71e7\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-920bac5 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"920bac5\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"920bac5\" data-e-type=\"e-accordion-item-content\" data-id=\"920bac5\">\n    \t\t<div class=\"elementor-element elementor-element-3c7984b elementor-widget elementor-widget-text-editor\" data-id=\"3c7984b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>E-invoicing governs domestic B2B invoices, which must be issued in a structured format and exchanged through an approved platform. E-reporting covers transactions outside that scope, principally B2C sales and cross-border transactions, where transaction and payment data is transmitted to the DGFiP rather than the invoice itself. Most businesses face both.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-d4cd74d e-con e-atomic-element e-accordion-item-base  e-d4cd74d-f61f56c \" data-id=\"d4cd74d\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"d4cd74d\" data-e-type=\"e-accordion-item\" data-id=\"d4cd74d\"  name=\"053f6ca\">\n    <summary class=\"elementor-element elementor-element-c462496 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"c462496\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"c462496\" data-e-type=\"e-accordion-item-header\" data-id=\"c462496\">\n    <span class=\"elementor-element elementor-element-89c73e4 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"89c73e4\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"89c73e4\" data-e-type=\"e-accordion-item-title\" data-id=\"89c73e4\">\n    \t\t\t<span class=\"e-1414a09-c605ef1 e-paragraph-base e-default-span\" data-interaction-id=\"1414a09\" data-e-type=\"widget\" data-id=\"1414a09\"><strong>What is the difference between e-invoicing and e-reporting in France?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-6a29b05 e-con e-atomic-element e-accordion-item-icon-base  e-6a29b05-621c15b \" data-id=\"6a29b05\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"6a29b05\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"6a29b05\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"2322052\" data-e-type=\"widget\" data-id=\"2322052\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-e269ba0 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"e269ba0\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"e269ba0\" data-e-type=\"e-accordion-item-content\" data-id=\"e269ba0\">\n    \t\t<div class=\"elementor-element elementor-element-d76dbfd elementor-widget elementor-widget-text-editor\" data-id=\"d76dbfd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>E-invoicing governs domestic B2B invoices, which must be issued in a structured format and exchanged through an approved platform. E-reporting covers transactions outside that scope, principally B2C sales and cross-border transactions, where transaction and payment data is transmitted to the DGFiP rather than the invoice itself. Most businesses face both.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-f5144fe e-con e-atomic-element e-accordion-item-base  e-f5144fe-5736a67 \" data-id=\"f5144fe\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"f5144fe\" data-e-type=\"e-accordion-item\" data-id=\"f5144fe\"  name=\"053f6ca\">\n    <summary class=\"elementor-element elementor-element-360e7d1 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"360e7d1\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"360e7d1\" data-e-type=\"e-accordion-item-header\" data-id=\"360e7d1\">\n    <span class=\"elementor-element elementor-element-34c6466 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"34c6466\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"34c6466\" data-e-type=\"e-accordion-item-title\" data-id=\"34c6466\">\n    \t\t\t<span class=\"e-dbf0f4d-e6a261f e-paragraph-base e-default-span\" data-interaction-id=\"dbf0f4d\" data-e-type=\"widget\" data-id=\"dbf0f4d\"><strong>Do I have to use an approved platform?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-e17eba8 e-con e-atomic-element e-accordion-item-icon-base  e-e17eba8-1d3be11 \" data-id=\"e17eba8\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"e17eba8\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"e17eba8\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"5331f50\" data-e-type=\"widget\" data-id=\"5331f50\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-bb5dcef e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"bb5dcef\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"bb5dcef\" data-e-type=\"e-accordion-item-content\" data-id=\"bb5dcef\">\n    \t\t<div class=\"elementor-element elementor-element-dceacbf elementor-widget elementor-widget-text-editor\" data-id=\"dceacbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Domestic B2B invoices are exchanged through approved platforms, which are registered with the state and authorized to issue, receive, validate and route invoices and to transmit data to the DGFiP. The Portail Public de Facturation serves as the directory and data concentrator rather than as the general exchange platform originally envisaged.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-e78f492 e-con e-atomic-element e-accordion-item-base  e-e78f492-14b90fb \" data-id=\"e78f492\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"e78f492\" data-e-type=\"e-accordion-item\" data-id=\"e78f492\"  name=\"053f6ca\">\n    <summary class=\"elementor-element elementor-element-4554574 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"4554574\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"4554574\" data-e-type=\"e-accordion-item-header\" data-id=\"4554574\">\n    <span class=\"elementor-element elementor-element-cf38bfa e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"cf38bfa\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"cf38bfa\" data-e-type=\"e-accordion-item-title\" data-id=\"cf38bfa\">\n    \t\t\t<span class=\"e-6c181a8-e85603f e-paragraph-base e-default-span\" data-interaction-id=\"6c181a8\" data-e-type=\"widget\" data-id=\"6c181a8\"><strong>Which invoice formats are accepted?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-962fe50 e-con e-atomic-element e-accordion-item-icon-base  e-962fe50-92b36a7 \" data-id=\"962fe50\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"962fe50\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"962fe50\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"f5e89eb\" data-e-type=\"widget\" data-id=\"f5e89eb\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-e8685d6 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"e8685d6\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"e8685d6\" data-e-type=\"e-accordion-item-content\" data-id=\"e8685d6\">\n    \t\t<div class=\"elementor-element elementor-element-4efdcf5 elementor-widget elementor-widget-text-editor\" data-id=\"4efdcf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Factur-X, UBL and CII, all aligned to the European standard EN 16931. Approved platforms may exchange other formats, including EDIFACT and other XML syntaxes, where both parties use approved platforms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-50a8fd3 e-con e-atomic-element e-accordion-item-base  e-50a8fd3-8296432 \" data-id=\"50a8fd3\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"50a8fd3\" data-e-type=\"e-accordion-item\" data-id=\"50a8fd3\"  name=\"053f6ca\">\n    <summary class=\"elementor-element elementor-element-79dcefe e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"79dcefe\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"79dcefe\" data-e-type=\"e-accordion-item-header\" data-id=\"79dcefe\">\n    <span class=\"elementor-element elementor-element-8b1ad0e e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"8b1ad0e\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"8b1ad0e\" data-e-type=\"e-accordion-item-title\" data-id=\"8b1ad0e\">\n    \t\t\t<span class=\"e-02300d5-a934657 e-paragraph-base e-default-span\" data-interaction-id=\"02300d5\" data-e-type=\"widget\" data-id=\"02300d5\"><strong>Will there be penalties in the first year?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-068e9df e-con e-atomic-element e-accordion-item-icon-base  e-068e9df-907f844 \" data-id=\"068e9df\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"068e9df\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"068e9df\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"4b27ae2\" data-e-type=\"widget\" data-id=\"4b27ae2\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-42e334a e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"42e334a\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"42e334a\" data-e-type=\"e-accordion-item-content\" data-id=\"42e334a\">\n    \t\t<div class=\"elementor-element elementor-element-0a9e177 elementor-widget elementor-widget-text-editor\" data-id=\"0a9e177\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Director General of the DGFiP stated in May 2026 that penalties would not be applied from 1 September 2026 and that the administration would contact businesses first. That is a transition posture rather than a change to the obligation, and it is conditioned on demonstrable good faith and a clear compliance plan.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home\/ Wp Admin\/ Admin Ajax.php How do you comply with the France e-invoicing mandate? Last updated: 2026-09-22Under France\u2019s mandate, businesses must issue and receive structured electronic invoices for domestic B2B transactions through a state-approved platform, and separately report transaction data to the tax administration for transactions outside that scope. The obligation began on 1 September&hellip;<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":29,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-52","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/52","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/comments?post=52"}],"version-history":[{"count":0,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/52\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/29"}],"wp:attachment":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/media?parent=52"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}