FRANCE - E invoicing situation
Legislation
France’s e-invoicing legislation mandates that public contracts must use electronic invoices, which became obligatory for all businesses by 2020.
Upcoming requirements under the 2024 Budget law mandate B2B e-invoicing and e-reporting by September 2026 for large businesses and by September 2027 for SMEs, using the Chorus Pro platform.
Various formats, including UBL and Factur-X, are supported. B2C and cross-border transactions remain excluded from these requirements, with parallel e-reporting set for non-domestic transactions.
Implementation
France’s centralized e-invoicing system, Chorus Pro, supports various formats like CII and UBL, enabling seamless e-invoice processing in compliance with the European Standard (EN) at no cost to businesses.
Since January 2020, all companies are required to submit e-invoices to public entities through Chorus Pro, which also facilitates cross-border transactions via Peppol.
The platform provides support to SMEs, offering multiple options for submitting invoices, including PDF/XML downloads and EDI.
Method for Handling eInvoices
France’s e-invoicing platform, Chorus Pro, managed by the Agency for State Financial Information (AIFE), connects economic operators and public entities through a three-corner model.
It uses an API-enabled Service Intermediation Platform to streamline authentication and supports both domestic and non-domestic eInvoices via Peppol.
Additionally, it allows for e-invoice archiving, simplifying compliance and process efficiency for all users.
Mechanism, use and requirement
Chorus Pro monitors eInvoicing adoption across central and sub-central levels, processing millions of eInvoices annually from numerous public entities and suppliers.
France mandates additional invoicing fields for public administration identification via Core Invoicing Usage Specifications (CIUS).
Under 2022 legislation, businesses must report B2C, B2B, and cross-border transaction data through eReporting starting in 2026-2027, using XML flows and options for public or registered private platforms.
For further details, refer to eInvoicing in France. There you will find the updated news for each EU country.
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