France e-Invoicing Guide

France is implementing an e-invoicing and e-reporting regime that applies to all VAT-registered businesses in the country. Unlike simpler models that only digitise invoice exchange, France requires both structured e-invoicing for domestic B2B transactions and e-reporting for B2C and cross-border flows, giving the DGFiP near real-time visibility into the entire French economy.

The system is built around Approved Platforms (plateformes agréées, or PAs), certified intermediaries that handle invoice exchange and reporting obligations on behalf of businesses. Three formats are accepted: UBL 2.1, CII, and the hybrid Factur-X, all conforming to the European EN 16931 standard.

France is taking a two-phase approach. From September 2026, large and intermediate-sized enterprises must both send and receive e-invoices, while all other businesses must be capable of receiving them. By September 2027, the sending obligation extends to all remaining businesses, including SMEs and micro-enterprises.

Every VAT-registered business must receive structured e-invoices from September 2026. The obligation to send follows a size-based schedule: large and intermediate enterprises from September 2026, everyone else from September 2027.

B2C transactions are not subject to e-invoicing but fall under a separate e-reporting obligation. Businesses must report transaction data to the tax authority through their chosen PA. Cross-border transactions also require e-reporting. Fully VAT-exempt entities may have limited obligations, and B2G invoicing continues through the existing Chorus Pro platform.

Each business must contract with an Approved Platform to handle both e-invoicing and e-reporting. The PA validates outgoing invoices, routes them to the recipient's PA, and simultaneously reports the transaction data to the DGFiP. This real-time reporting model gives the tax authority immediate insight into domestic commerce.

Invoices must be in one of three EN 16931-compliant formats: UBL 2.1, CII 3.0, or Factur-X (a hybrid format combining a structured XML file with a human-readable PDF). The choice of format depends on your trading partners and ERP capabilities, but all three are equally valid for compliance.

France has established a structured penalty framework under the 2026 Finance Bill. Fines are applied per invoice for e-invoicing violations and per transmission for e-reporting failures, with significantly higher penalties for businesses using uncertified point-of-sale systems.