E-invoicing France
France’s journey with e-invoicing is storied. It has long planned to introduce a mandate for electronic invoicing, starting with B2G transactions in 2020 and including B2B transactions as of September 2026.
This page provides all the necessary information about France e-invoicing, including key mandate dates and the impact on businesses.
France has been planning to mandate electronic invoicing for transactions between businesses for many years. The French mandate has taken many forms and had several planned implementation dates, but things have now settled.
Electronic invoicing for B2B transactions will become mandatory on 1 September 2026, specifically for established French businesses. They must be able to receive e-invoices from this date.
Large and medium businesses must also issue e-invoices from 1 September 2026, whereas small businesses and micro-enterprises are required to issue electronic invoices from 1 September 2027.
In the context of the e-invoicing mandate, complementary e-reporting requirements have been established alongside the e-invoicing obligation.
From September 2026, large and medium businesses must periodically report their cross-border B2B and B2C transactions through an accredited service provider to the PPF.
Non-established VAT registered businesses will likewise be required to periodically e-report transaction data—although the e-reporting requirement, in this instance, is limited to sales where VAT is due in France and the transactions is not reported through the One Stop Shop mechanism.
B2G e-invoicing in France
Electronic invoicing has been mandatory in France for B2G transactions since 1 January 2020. Specifically, government entities are required to receive EN 16391-compliant electronic invoices through the Chorus Pro system.
The use of Peppol in France
France has a 5-corner e-invoicing model, in which Peppol plays a significant role—although the use of the Peppol network is not mandated. France requires businesses to use approved platforms, known as Plateformes Agréées (PAs), to receive and transmit invoices electronically as well as transmit e-reporting data to the Portail Public de Facturation (PPF).
PAs must ensure interoperability with both the PPF and other approved platforms. To achieve this, they may choose to integrate the Peppol network as part of their solution architecture.
Peppol, a Pan-European e-invoicing framework and network, has been fully integrated into France’s electronic invoicing approach. The nation’s tax authority was named as its Peppol Authority in July 2025, overseeing its integration ahead of the B2B mandate in September 2026.
Learn more about Peppol e-invoicing.
Timeline of e-invoicing adoption in France
- 28 December 2019: Finance Law 2020 sets out the obligation for the generalisation of B2B e-invoicing
- 1 January 2020: E-invoicing becomes mandatory for B2G transactions
- 15 September 2021: Technical and regulatory frameworks are introduced ahead of B2B e-invoicing becoming required
- August 2023: The French Directorate General of Public Finances (DGFiP) postponed the implementation of the country’s e-invoicing mandate
- December 2023: The Finance Law for 2024 is adopted, establishing new implementation dates for the e-invoicing mandate
- June 2024: French authorities published a new version of the e-invoicing mandate External Specifications file
- April 2025: The Assemblée Nationale rejects a further one-year postponement of the deadline to introduce mandatory B2B electronic invoicing
- 1 September 2026: First phase of mandate to be enforced, mandating inbound e-invoicing for all companies and outbound e-invoicing and e-reporting for large & mid-sized businesses
- 1 September 2027: Second phase of mandate to be enforced, mandating outbound e-invoicing and e-reporting for all other companies
- 1 July 2030: French VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions
Setting up e-invoicing in France with Sovos
While taxpayers have had ample time to prepare for mandatory e-invoicing in France, the plans have undergone significant changes. Adding this uncertainty to the need to stay compliant everywhere you do business, tax compliance often becomes a burden for companies.
Sovos can help, serving as your sole partner for all tax compliance needs. Let’s talk.
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FAQ
Is e-invoicing mandatory in France?
E-invoicing has been mandatory for B2G transactions in France since 1 January 2020. It’s not yet mandatory for B2B transactions in France; this obligation begins on 1 September 2026.
When does the French mandate come into effect for e-invoicing?
The latest implementation date for the French B2B e-invoicing mandate is 1 September 2026. The mandate requires all VAT-registered French businesses to receive e-invoices, and for all large and mid-sized companies to send e-invoices and participate in e-reporting.
What is the format of an e-invoicing in France?
The approved formats of electronic invoices in France are:
- UBL 2.1
- Factur-X
- UN/CEFACT CII
