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E-invoicing in France

CountryFrance
Status - B2GMandatory
Status - B2BMandatory
Status - B2CNA
FormatsUBL, CII, or Factur-X
Authority
Network nameChorus Pro
Legislation

Overview​

France is moving towards obligatory B2B e-invoicing, following the successful implementation of e-invoicing in the B2G sector. The transition will occur in stages, with the goal of fully adopting the clearance model by 2026. Both B2G and B2B e-invoicing will be facilitated through Chorus Pro, the existing B2G platform.

The timeline for B2B e-invoicing in France begins on January 1, 2024, when all taxpayers will be required to receive e-invoices, including their status. From July 1, 2024, large taxpayers will also be obligated to issue electronic invoices, including their status, and perform electronic reporting through Chorus Pro. On January 1, 2025, midsize taxpayers will join in this obligation, and on January 1, 2026, all remaining taxpayers will be required to issue electronic invoices and perform electronic reporting through Chorus Pro.

The accepted invoice formats for VAT-registered companies in France are UBL, CII, or Factur-X. The "Y model" will be implemented, meaning electronic invoices must be validated by a certified provider before being reported to the government. A platform for digitization called the Partner Dematerialization Platform (Plateforme de Dématérialisation Partenaire - PDP) can be used for tasks such as conversion, validation, and transfer of invoices.

Chorus Pro, originally introduced for B2G invoicing, will be expanded to include B2B invoicing and e-reporting. The public invoicing portal (Portail Public de Facturation - PPF) will become the new B2B2G portal.

Since January 1, 2020, e-invoicing through Chorus Pro has been mandatory for B2G transactions, following the implementation of EU directive 2014/55/EU. This portal enables suppliers to submit their invoices electronically to the public sector.

In addition to mandatory e-invoicing, France also requires e-reporting, which involves submitting digital tax reports. These reports should include payment details, B2C transaction details, and details of international B2B transactions. These measures aim to provide the French government with transaction data insight.

Latest updates​

Latest updates on Einvoicing
  • 28-July-2023 Postponement of the mandatory einvoicing schduled for july 2024