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e-invoicing
in France

Publication date: 09.12.2024

General information

France is introducing mandatory e-invoicing and e-reporting for domestic B2B transactions under Ordinance 2021-1190 and Article 26 of the 2022 Amending Finance Law.

Key dates

  • Reception of e-invoices – 1 September 2026 (all companies)
  • Issuing e-invoices
    • Large & medium-sized enterprises (GE/ETI): 1 September 2026
    • Small & micro-businesses (PME/TPE): 1 September 2027
      (A three-month grace period may be granted if required.)
  • E-reporting remains compulsory for B2C, cross-border, import and export flows.

System architecture
The reform uses a five-corner Continuous Transaction Control (CTC) model:
Portail Public de Facturation (PPF) ↔ Partner Dematerialisation Platforms (PDPs) ↔ buyers, with the Annuaire business directory at the centre and optional routing via the PEPPOL network.

The tax authority (DGFiP) confirmed in April 2025 that it will act as a PEPPOL Authority and is fully funding the work of the AFNOR standardisation commission (first plenary session: 16 April 2025; draft specs expected summer 2025).

The e-invoicing process in France:

  • Invoice creation: Suppliers generate a structured Factur-X (PDF + XML CII), UBL 2.1 or CII file that meets EN 16931.
  • Submission: The invoice goes to the supplier’s PDP (or directly to the PPF), which forwards it to the buyer’s PDP or the PPF based on addressing data in the Annuaire.
  • Validation: PDPs and the PPF run format and business checks and return any error messages for correction.
  • Processing: Buyers import the invoice into their ERP and can track status updates supplied by the PDP/PPF.

  • Archiving: All invoices must be stored electronically for at least ten years in compliance with French tax rules; most PDPs provide qualified e-archiving services.

     

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