Compliance

E-invoicing in France. What you need to know.

France is rolling out mandatory e-invoicing for all B2B transactions. The reform starts in September 2026 and covers every business by 2027. Here is the timeline, the formats, and how to get ready.

What is the French e-invoicing reform?

Starting September 2026, France requires all businesses to send and receive invoices electronically for domestic B2B transactions. The reform, known as facturation electronique, is part of a broader push to close the VAT gap and modernise tax reporting. Invoices must flow through Chorus Pro, the government's public invoicing platform, or through a registered Partner Dematerialisation Platform (PDP). Paper invoices and simple PDF attachments will no longer be accepted for B2B. Alongside e-invoicing, businesses must also submit e-reporting data for B2C transactions and cross-border sales.

Phased rollout timeline

1

September 1, 2026: Large enterprises

Large enterprises (grandes entreprises) must send and receive structured e-invoices. All other businesses must be able to receive e-invoices from this date, even if they are not yet required to send them.

2

September 1, 2026: Mid-size enterprises receive

Mid-size enterprises (ETI, entreprises de taille intermediaire) must be able to receive structured e-invoices. They have an additional year before they are required to send.

3

September 1, 2027: Mid-size enterprises send

Mid-size enterprises must now send structured e-invoices for all domestic B2B transactions. The grace period for sending is over.

4

September 1, 2027: SMEs and micro-enterprises

Small and medium-sized enterprises (PME) and micro-enterprises must both send and receive structured e-invoices. This is the final phase. Every French business is now covered.

Requirements for compliance

  • Use an accepted format: Factur-X (hybrid PDF/XML), UBL, or CII
  • Route invoices through Chorus Pro or a registered PDP
  • Include mandatory fields: SIREN number, VAT ID, invoice type, and payment terms
  • Submit e-reporting data for B2C transactions and international sales
  • Archive e-invoices for at least 10 years in their original electronic format
  • Ensure your invoicing software can generate and receive structured invoices

Questions

What is Chorus Pro?

Chorus Pro is the French government's free public platform for e-invoicing. It has been mandatory for B2G (business-to-government) invoices since 2020. Under the new reform, it also serves as the central directory and routing hub for B2B e-invoices. Businesses can use it directly or connect through a registered PDP.

What formats are accepted?

France accepts three structured formats: Factur-X (a hybrid format combining a PDF with embedded XML), UBL (Universal Business Language), and CII (Cross-Industry Invoice). Simple PDFs, Word documents, and scanned invoices do not qualify.

What is e-reporting and who needs to do it?

E-reporting is the obligation to transmit transaction data to the tax authority for sales that fall outside domestic B2B e-invoicing. This includes B2C transactions, sales to non-French businesses, and international transactions. All businesses subject to French VAT must comply with e-reporting on the same timeline as e-invoicing.

Does this affect businesses outside France?

If you are a foreign business selling to French companies, the e-invoicing mandate does not directly apply to you. However, your French clients will need to receive structured e-invoices. Supporting Factur-X, UBL, or CII will make cross-border invoicing smoother.

Does Billstride support the French e-invoicing reform?

Yes. Billstride generates Factur-X invoices with embedded structured XML. Your invoices are already in a compliant format. As the reform rolls out, Billstride will support routing through Chorus Pro and registered PDPs.

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