Electronic invoicing guide
France
Digital reporting requirements
B2G: Centralized
B2B: Post-Audit, from September 2026 to be Decentralized.
Obligatory
B2G: Mandatory
B2B: Voluntary
From September 1, 2026:
- Mandatory receiving for all companies.
- Mandatory issuing for large and medium-sized enterprises.
From of September 1, 2027:
- Mandatory issuing for small and medium-sized enterprises (SMEs), and microenterprises.
Voxel has been officially registered as a PDP under reserve by the DGFiP.
Authority
Ministère de l’Economie, des finances et de la relance DGFIP (Direction Générale des Finances Publiques) and AIFE (Agence pour l’informatique financière de l’Etat).
Platform
Chorus Pro
Format
The DGFiP has determined that all electronic invoices, both B2G and B2B, can be issued in UBL, CII or Factur-X formats.
Storage time
If the obligation is to store the invoice for 6 years it is common that issuers and recipients store them for 10 years. This is because of the many different interpretations that can be made of the specifications established in different French legal codes.
Reporting and processes
France uses e-reporting as a complementary measure to e-invoicing.
E-invoicing is mandated for domestic B2B transactions subject to VAT, while e-reporting is required for other transactions that are not under the scope of e-invoicing (such as B2C, exports, imports, and intra-Community transactions)
Upcoming legislative changes
France is transitioning to a full 5-corner model. PDPs will manage invoice exchange and data extraction, while the PPF focuses on data collection and directory services.
- The Public Billing Portal (PPF) is confirmed as the sole e-reporting channel and hosts the central routing directory (Annuaire).
- Peppol is the preferred standard for interoperability between certified service providers (PDPs).
Key Dates:
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1 September 2026: All businesses must be able to receive e-invoices; large and mid-sized companies must issue e-invoices and report transaction data.
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1 September 2027: Small and micro-businesses must also issue e-invoices.
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Full directory access is expected by end of June for PDPs and October for businesses.
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Final specifications and legal texts are expected by the end of 2025.
Links of Interest and documents
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