Rollout Starting Sep 2026EuropeFrance eInvoicing & eReporting: Mandate Timeline & Requirements
Navigate the French Chorus Pro expansion and upcoming B2B eInvoicing mandate with confidence.
Overview
France is implementing a phased B2B eInvoicing and eReporting mandate through certified Plateforme de Dématérialisation Partenaire (PDP) intermediaries. Large enterprises must comply first, with all businesses included by 2028.
Key Requirements
All B2B invoices must flow through registered PDP platforms or the public Chorus Pro portal
Invoices in Factur-X (PDF/A-3 with XML), UBL, or CII formats
eReporting required for B2C transactions and cross-border operations
Lifecycle management: invoice statuses (received, rejected, paid) must be reported
PDP platforms must be registered with the French tax authority (DGFiP)
Timeline
Large enterprises: mandatory issuance & reception
Mid-sized enterprises (ETI): mandatory issuance
SMEs and micro-enterprises: full mandate
Non-Compliance Penalties
€15 per invoice for non-compliant format (capped at €15,000 per year)
Additional penalties for failure to report eReporting data
Potential VAT audit triggers for systematic non-compliance
How Taxera Helps with France Compliance
Taxera is PDP-ready with native Factur-X generation, UBL/CII support, and automated eReporting submission.
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