FAQ Topic
France E-Invoicing FAQs
Get answers to all your e-invoicing questions in France with our 2026 updated FAQs. Understand requirements, processes, and deadlines for France e-invoicing.
Frequently asked questions
Which authority is responsible for e-Invoicing in France?
E-Invoicing in France is governed and implemented by multiple public bodies: Ministry for the Economy, Finance, and Industrial and Digital Sovereignty – Policy-making authority Public Finances Directorate General (DGFiP) – Tax authority overseeing implementation and compliance Agency for State Financial Information (AIFE) – Technical implementation and maintenance of public platforms such as Chorus Pro As of July 2025, DGFiP is also the Peppol Authority for France.
Is e-Invoicing mandatory for B2G transactions in France?
Yes. B2G e-Invoicing has been mandatory for all public procurement transactions since 1 January 2020. All suppliers providing goods or services to public authorities must submit invoices electronically via the national platform Chorus Pro. Public entities are legally required to receive and process structured eInvoices compliant with the European Standard EN 16931, under Article 193 of Law n°2019-486.
What is Chorus Pro?
Chorus Pro is France’s national e-Invoicing platform for public sector invoicing. It is: Developed and maintained by AIFE Mandatory for all B2G transactions Free to use for suppliers and contracting authorities Used by over 160,000 public entities and 910,000 suppliers
Is B2B e-Invoicing mandatory in France?
Yes. France has introduced a phased B2B e-Invoicing mandate. Key timeline: From 1 September 2026 All VAT-registered businesses must be able to receive eInvoices Large and medium-sized companies must issue eInvoices From 1 September 2027 Small and micro enterprises must issue eInvoices Invoices must be transmitted via accredited private platforms and forwarded to the French tax administration (DGFiP).
Is the public portal required for B2B e-Invoicing?
No. On 15 October 2024, French authorities officially abandoned the development of a public B2B invoicing portal for companies. Instead: Businesses must use private accredited platforms These platforms must connect to: At least one other platform The public directory and data concentrator services Nearly 100 private platforms have already been accredited by DGFiP.
Is Business-to-Consumer (B2C) e-Invoicing mandatory?
No. There is currently no mandatory B2C e-Invoicing requirement. However, B2C transactions will be subject to e-Reporting obligations under the VAT real-time reporting reform.
What is France’s VAT real-time reporting system?
France is introducing a mandatory real-time VAT reporting system linked to the e-Invoicing reform. From: 1 September 2026 – Large companies 1 September 2027 – Smallest companies Businesses must transmit transaction data for: B2C transactions Cross-border transactions Data must be sent to the tax administration via certified private platforms. This requirement also applies to certain foreign companies conducting taxable transactions in France.
Does France follow EN 16931?
Yes. France fully implements EN 16931, the European standard for structured electronic invoices. All public authorities must accept invoices compliant with this standard for public procurement above EU thresholds.
Does France use CIUS or national extensions?
Yes. France has implemented a national CIUS (Core Invoice Usage Specification) to make certain optional EN 16931 fields mandatory at the national level. This ensures uniformity and compliance within the French ecosystem.
What invoice formats are accepted in France?
France accepts UBL 2.1, UN/CEFACT CII, and Factur-X for structured e-Invoicing. Factur-X is a hybrid Franco-German format that combines structured XML data with a human-readable PDF. These formats comply with EN 16931 and are supported by Chorus Pro and accredited private platforms.
Is France connected to Peppol?
Yes, France is connected to Peppol. Peppol access is enabled through Chorus Pro for B2G transactions. As of July 2025, DGFiP is officially designated as the Peppol Authority in France.
How are e-Invoicing activities monitored in France?
E-Invoicing adoption is monitored through Chorus Pro. The platform tracks supplier participation, e-invoice volumes, and usage across public entities. Monitoring covers both central and sub-central government levels to measure nationwide uptake.
What are the next major milestones for businesses?
From September 2026, all businesses must be able to receive structured eInvoices. Large and medium-sized companies must start issuing eInvoices in 2026, while smaller companies follow in 2027. Mandatory B2C and cross-border e-Reporting will also be introduced in phases.
Which law introduced the B2B e-Invoicing mandate?
The B2B mandate was introduced under Article 26 of the Amending Finance Law n°2022-1157 for 2022. It requires taxable persons to issue structured eInvoices with mandatory fields. Invoices and transaction data must be transmitted to tax authorities via accredited private platforms.
Must foreign companies comply in France?
thereYes, foreign companies may be required to comply. This applies if they are VAT-registered in France or conduct taxable transactions within the country. B2B e-Invoicing and VAT real-time reporting obligations may apply, especially for cross-border and B2C transactions.
