E-invoicing in France

Key facts

Model

Continuous transaction controls / reporting: invoice data is reported to the tax authority in (near) real time or via accredited platforms.

Formats

• UBL 2.1
• UN/CEFACT CII
• Factur-X
• EN 16931

Network / platform

Accredited private platforms (plateformes agréées) connected to the public platform; Chorus Pro for B2G

Archiving period

6 years

Penalties

Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. 1 November 2019B2GIn forcesend and receive

   All public sector entities must receive and process EN 16931 e-invoices; per the EC factsheet, e-invoicing via Chorus Pro has been mandatory for all public procurement transactions since 2020 (exact supplier phase-in dates not stated in the fetched sources)

2. 1 September 2026B2BIn forcesend and receive

   All VAT-liable businesses established in France (any size, including micro-entrepreneurs) must be able to receive e-invoices via an accredited platform; large companies and mid-size companies (ETI) must issue e-invoices and start e-reporting

3. 1 September 2027B2BLegislated (not yet in force)send and receive

   Small and micro businesses (PME, TPE, micro-entrepreneurs) must issue e-invoices and start e-reporting

Details and caveats

Invoices between French VAT-liable businesses must be sent in a structured format (UBL, CII or a mixed format such as Factur-X) through an accredited platform, which transmits invoice data to the tax administration. E-reporting covers B2C and cross-border transactions and payment data, on the same calendar. A scanned paper invoice or ordinary PDF sent by e-mail will no longer be compliant. In October 2024 the government abandoned the free public invoicing portal for companies; nearly 100 private platforms were accredited per the EC factsheet. DGFiP became the Peppol authority for France in July 2025. Archiving: the general retention period under the tax procedure code (art. L 102 B LPF) is six years; invoices giving a right to VAT deduction must be kept in original form for that period (BOFiP).

ERP support in France

• Dynamics 365 Business Central — via access-point provider
• Dynamics 365 Finance & Operations — native support
• NetSuite — via add-on
• Odoo — native support
• Sage Intacct — via access-point provider

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in France
• VAT number format for France
• Country code FR (ISO 3166-1)