France

Phased Rollout Updated 2026-10-131 change this quarter

Baseline

French B2B e-Invoicing and e-reporting reform (facturation electronique et e-reporting, Article 91 of Finance Law 2024, Law No. 2023-1322)

France requires domestic B2B invoices between VAT-registered businesses to be issued, sent and received as structured e-invoices through an approved platform (plateforme agreee, PA, formerly called PDP). Data on B2C sales and cross-border sales and on payments is sent to the tax authority as e-reporting. The reform started on 1 Sep 2026: every business must be able to receive e-invoices, and large and mid-sized companies must also issue them and e-report. Small companies and micro-businesses follow on 1 Sep 2027.

Key Dates

Nov 2019B2G e-Invoicing becomes mandatory for suppliers to public bodies through Chorus Pro, phased by size until 2020 (the European Commission country sheet gives inconsistent start dates)

Oct 2024The state abandons its own public invoicing portal; the public platform keeps only the central directory and data concentrator roles

1 Sep 2026All VAT-registered businesses must be able to receive e-invoices; large companies and mid-sized companies (ETI) must issue e-invoices and e-report

Sep 2026Start-up phase: no automatic sanctions for companies with documented difficulties who are taking corrective action; this is not a postponement

1 Sep 2027SMEs, small companies and micro-enterprises must issue e-invoices and e-report

Who is in scope

All businesses established in France and subject to VAT, whatever their turnover or legal form, must receive e-invoices for domestic B2B sales. Large companies and ETIs issue from 1 Sep 2026; SMEs and micro-enterprises from 1 Sep 2027. Businesses under the VAT franchise are also in scope. Invoices for VAT-exempt operations are outside the e-Invoicing obligation. B2C sales and transactions with foreign counterparts are covered by e-reporting only.

Process

ERP or billing tool prepares the structured invoice → sent to the seller's approved platform → platform checks the data and extracts the tax data → platform finds the buyer's platform in the central directory → invoice delivered to the buyer's platform → status updates return to the seller → invoice and payment data reported to the tax authority

Official Sources

DGFiP - Practical guide to e-Invoicing at 1 September 2026 (impots.gouv.fr) Ministry of Economy - Everything about e-Invoicing for businesses DGFiP - Fiche: approved platforms (impots.gouv.fr) European Commission - 2026 France e-Invoicing Country Sheet

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