All About B2B E-Invoicing in France

France’s move toward e-invoicing is steady and carefully planned. The government has set strict rules for who can handle e-invoices, so approval takes time. By 2026–2027, every business will need to switch to digital invoicing as part of this nationwide change.

France is preparing for a significant transition in its tax and invoicing system. Starting from September 1, 2026, e-invoicing will become mandatory for all large and medium-sized businesses in France, with small businesses required to comply by September 1, 2027. This move is part of a broader effort to simplify tax processes, reduce fraud, and improve business efficiency through digital tools.

Companies will need to use structured formats such as Factur-X, UBL 2.1, or CII to ensure invoices are processed digitally and in line with national and EU standards. These formats will allow for easier tracking, faster payments, and better integration with accounting systems, helping businesses stay compliant while simplifying their workflows. By shifting to these digital standards, companies can reduce manual errors, improve cash flow visibility, and strengthen their overall financial operations in the long run.

Latest News 

France is getting ready to launch its new e-invoicing rules for all businesses. From September 1, 2026, every company must be able to receive electronic invoices, and large and medium-sized businesses must also start sending them. Small businesses will have to follow by 2027. The new system will no longer accept paper or simple PDF invoices only structured digital formats like Factur-X or UBL will be allowed.

This change is meant to make tax reporting clearer, cut down on fraud, and bring France in line with the EU’s digital plans. But recent updates show that many companies are still not ready. With the deadline getting closer, there’s a strong push for businesses to upgrade their systems and prepare in time.

What is e-invoicing and why is France making it mandatory?

E-invoicing means sending and receiving invoices in a structured electronic format like Factur-X, UBL 2.1, or CII instead of using paper or PDFs. This allows businesses to process invoices more easily, avoid manual errors, and speed up payments. In France, e-invoicing is being made mandatory to reduce VAT fraud, improve tax reporting, and bring more transparency and efficiency to business transactions.

France’s move is part of the EU-wide digital strategy known as "VAT in the Digital Age (ViDA)." To support this change, France has introduced a central platform called Chorus Pro and will also rely on certified Partner Dematerialization Platforms (PDPs). These systems will help businesses exchange invoices and report transaction data directly to the tax authorities.

The new rules will be rolled out in stages, all businesses must be ready to receive e-invoices by September 1, 2026. Large and medium-sized companies must start issuing them on the same date, while small businesses will follow on September 1, 2027. The aim is to modernize invoicing, fight tax evasion, and align with EU standards for digital reporting.

ALT text: Infographic of France’s e-invoicing flow via PDP/OD through the French Tax Authority, with DDD Invoices integration.

How do France’s rules fit with European laws and what comes next

France’s new e-invoicing rules are designed to fit smoothly with EU regulations, especially the effort to modernize VAT reporting through the “VAT in the Digital Age” (ViDA) plan. By using structured formats like Factur-X and UBL, and relying on certified platforms and the public invoicing portal, France is making sure its system works well with other countries in the EU.

This means if you do business in or with France, the invoicing process will become easier, more secure, and fully in line with EU standards. Every invoice will carry a unique ID, making it easier to track and verify during audits or tax checks.

Legislation timeline

B2G timeline:

• January 2020 – Mandatory e-invoicing for all public sector suppliers, regardless of contract value. All invoices must be submitted through the Chorus Pro platform, following the EN 16931 European standard.

B2B timeline:

• 1 July 2024 – All VAT-registered businesses must be able to receive structured electronic invoices, regardless of their size.
• 1 January 2025 – Mandatory e-invoicing and e-reporting begins for large companies , based on turnover thresholds defined by the French tax authority.
  
• 1 January 2026 – Mandatory for medium-sized businesses to issue e-invoices and submit e-reporting data to the French tax authority.
• 1 September 2026 – Full B2B e-invoicing and e-reporting becomes mandatory for all companies that haven’t already been covered, including the obligation to use structured formats like Factur-X, UBL 2.1, or CII. Paper or PDF invoices will no longer meet compliance requirements.
• 1 September 2027 – Mandatory e-invoicing and e-reporting for small businesses and micro-businesses, completing the nationwide rollout.

B2C timeline:

• 1 September 2026 – Businesses must begin reporting transaction data for B2C and cross-border sales to the tax authority through approved platforms or the public invoicing portal.
• 1 September 2027 – E-reporting obligations expand to include smaller businesses, ensuring full compliance across all transaction types and business sizes.
  
  

B2G (Business-to-Government) Transactions

France has fully complied with the EU Directive 2014/55/EU, which requires public sector entities across the EU to accept structured electronic invoices. The French government uses the Chorus Pro platform to manage B2G invoicing. This platform has been mandatory for all public contracts since January 1, 2020, and supports invoice formats that meet the EN 16931 European standard.

Chorus Pro acts as a central hub for all e-invoices sent to government bodies whether federal ministries, local municipalities, or public institutions. The system is designed to handle invoices in structured formats like Factur-X, UBL 2.1, and CII, ensuring compliance with European rules and enabling better automation and transparency in public finance.

Enhanced Requirements:

• E-invoices must follow formats such as Factur-X, UBL 2.1, or CII, and must comply with EN 16931.
• All invoices to public sector clients must be submitted via the Chorus Pro portal.
• Contracts often include guidelines for invoice content, format, and validation processes.
  

Practical Considerations:

• Payment is typically made within 30 days, as per standard public sector contract terms in France.
• Detailed audit trails are maintained for all transactions, promoting transparency in government spending.
• While all B2G invoices must be electronic, exceptions may apply for very small contract amounts or specific use cases defined by the French public procurement rules.

The government’s taking a careful approach, tightening the rules step by step to make sure everything runs smoothly before the big 2026–2027 rollout. It might feel like a slow process, but it’s all leading toward a more connected and digital future for businesses.

B2B (Business-to-Business) Transactions

France is making major changes to how businesses exchange invoices, as part of its wider effort to modernize the tax system and to avoid VAT fraud. In line with EU initiatives, France is introducing mandatory e-invoicing for all domestic B2B transactions, starting from September 1, 2026 for large and medium-sized businesses, and from September 1, 2027 for small businesses.

Paper and PDF invoices will no longer be accepted for compliance. Instead, businesses must send and receive invoices in a structured digital format, such as Factur-X, UBL 2.1, or CII, all of which comply with the EN 16931 European standard. These formats support automated invoice processing, reduce human error, and create better traceability across transactions.

The system is supported by France’s public billing platform (PPF) and certified private platforms (PDPs), which are responsible for validating, transmitting, and reporting invoice data in real time.

Technical Requirements:

• Invoices must be issued using a structured format, Factur-X, UBL 2.1, or CII, all compliant with EN 16931.
• Both the sender and recipient must have systems or partners (PDPs) in place to send, receive, and process e-invoices.
• Each invoice will pass through certified platforms and must be reported to the tax authority for audit and compliance.
• Both outgoing and incoming invoices must be tracked, helping to improve the accuracy of VAT declarations and reduce fraud.

B2C (Business-to-Business) Transactions

France does not mandate businesses to issue structured e-invoices for B2C transactions. Consumers can still receive traditional paper or PDF invoices, and there is no obligation for businesses to report these sales to the tax authority in real time. This gives companies more flexibility in how they manage consumer billing while still following standard VAT rules.

Businesses must use certified cash register systems that record every sale securely. These systems, known as logiciels de caisse certifiés, are designed to prevent tax fraud by ensuring all transactions are traceable. While B2C e-invoicing isn’t mandatory yet, France continues to support the EU’s VAT in the Digital Age (ViDA) plan meaning real-time reporting and structured invoices for consumer sales could become part of future reforms.

Fiscalisation

In France, businesses that sell directly to consumers like shops, restaurants, and salons are required to use certified cash register systems. They have been mandatory since 2018 for VAT-registered businesses that accept cash or card payments. The idea is simple, once a sale is made, it should be recorded in a secure way that can’t be changed or deleted.

This system helps keep things transparent and ensures that every transaction have a transparency. It’s part of France’s effort to build trust and fairness in how businesses handle their sales. 

E-reporting in France

France is getting ready to launch e-reporting as part of its nationwide e-invoicing reform. From September 1, 2026, businesses will need to send key invoice data such as transaction amounts, VAT details, and payment status directly to the French tax authorities shortly after issuing or receiving an invoice. This applies not only to B2B transactions, but also to B2C and cross-border sales. The goal is to create a near real-time view of economic activity, reduce VAT fraud, and simplify tax compliance through automation. These changes are aligned with the EU’s VAT in the Digital Age (ViDA) initiative.

Non-Compliance Penalties in France

If a business in France doesn’t follow the e-invoicing or e-reporting rules, it could face financial penalties. Under Article 1738 of the Code Général des Impôts, failing to send the required information in the proper electronic format can lead to a fine of €15 per document, with a maximum limit set for the year. This applies if invoices aren’t issued in the required structured formats like Factur-X or aren’t sent through approved platforms. 

For e-reporting, the tax authorities have also said that missing or incorrect data can result in fines, although businesses usually have time to fix mistakes before penalties are applied. These rules are part of France’s effort to modernize VAT compliance and reduce fraud. To avoid fines, businesses should prepare their systems in advance and work with certified invoicing platforms before the 2026–2027 deadlines arrive.

Your Trusted Partner for E-Invoicing in France

France has made e-invoicing mandatory, with deadlines approaching in 2026 and 2027. We know the new rules and formats can feel like a lot but that’s where DDD Invoices can help. 

From sending invoices in approved formats like Factur-X or UBL, to staying compliant with France’s e-invoicing system, our platform is built to keep you on track and in line with both French and EU standards. You’ll save time, avoid mistakes, and be ready for whatever changes come next.

Whether you're a software provider or a legal entity in Belgium, DDD Invoices helps you stay compliant, work faster, and meet France e-invoicing rules with ease.

FAQs

Who needs to use e-invoicing in France?

From September 1, 2026, all VAT-registered businesses in France must be ready to receive electronic invoices. If you're a large or medium-sized business, you'll also need to start sending them from that date. Smaller businesses will follow a year later, from September 1, 2027. Paper or PDF invoices won’t cut it anymore—only structured formats like Factur-X, UBL 2.1, or CII will be accepted.

What happens if I don’t follow the new e-invoicing or e-reporting rules?

If your invoices don’t follow the correct format or aren't sent through an approved platform, you could be fined €15 per invoice, up to €15,000 per year. And if you miss an e-reporting deadline or send incorrect data, there’s a fine of €250 per report, capped at €45,000 annually. But you get 30 days to fix any errors before fines apply so there’s room to make corrections.

What platforms and formats do I need to use?

You’ll need to send your invoices using structured formats like Factur-X, UBL 2.1, or CII. These must go through either Chorus Pro (France’s public platform) or a certified PDP (Partner Dematerialization Platform). These systems make sure your invoices meet national and EU standards and are properly tracked.