Electronic invoicing guide
France
Digital reporting requirements
B2G: Centralized
B2B: Post-Audit
Obligatory
B2G: Mandatory
B2B: Voluntary
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
This country does not require reporting.
Upcoming legislative changes
French companies will be obliged to implement electronic invoicing.
The ChorusPro platform will become the PPF (Portail Public de Facturation) and will focus on the exchange of all invoices in the country (B2B and B2G).
All companies must send invoices to the PPF through a Certified Service Provider (PDP).
France has updated the timetable for the implementation of the French electronic invoicing and reporting (E-Reporting) mandate. According to the amendment to the draft Finance Law for 2024 introduced on 17 October 2023, the new dates are as follows:
- As of 1 September 2026, all taxpayers must be able to receive electronic invoices.
The roll-out of the mandate will now take place in two phases, as opposed to the three previously planned:
- The first phase, aimed at large and medium-sized enterprises, is scheduled for 1 September 2026.
- The second phase, for small and micro enterprises, is scheduled for 1 September 2027.
Compliance with electronic reporting obligations (E-reporting) will follow the same revised dates.
Links of Interest
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