Last Updated: 24 April 2026
Disclaimer: This guide provides a general overview of the French e-invoicing and e-reporting mandate for informational purposes. It does not constitute legal, financial, or tax advice. While we strive to keep this information current as of the Last Updated Date above, regulations and timelines are subject to change by the French authorities.
Zone assumes no liability for the accuracy or completeness of this information or for any actions taken based upon it. This article does not contain technical software specifications or configuration steps. For definitive legal requirements and the most up-to-date mandates, please consult the official French government website and your professional tax advisors.
France is implementing a comprehensive digital transformation strategy to reduce the VAT gap by mandating electronic invoicing and transaction reporting. The reform utilizes a decentralized Y-model.
1. Legal & Regulatory Framework
The mandate is established by several key legal texts:
Ordinance No. 2021-1190: Established the new legal framework for electronic invoicing.
Article 26 of Law No. 2022-1157: Defined the mandate.
Decree No. 2024-266: Updated general procedures for data transmission between VAT-registered entities.
Accredited Platforms (PA): All domestic B2B and B2G invoices must be exchanged via Accredited Platforms (Plateformes Agréées).
Public Invoicing Portal (PPF): Acts as a central data concentrator for the tax authority (DGFiP) and maintains a central directory for routing.
2. Implementation Timeline
The rollout is progressive based on company size:
1 September 2026: Mandatory reception for all companies. Mandatory issuance for large and mid-sized companies (turnover > €50M or > 250 employees).
1 September 2027: Mandatory issuance for SMEs and micro-enterprises.
3. Scope of Transactions
The mandate covers three primary areas:
| Transaction Type | Requirements |
| Domestic B2B | Must exchange e-invoices via a PA and report to the PPF within 24 hours of issuance. |
| B2G (Public Sector) | Suppliers must submit invoices via Chorus Pro, which acts as the designated reception platform for public entities. |
| E-reporting | Covers cross-border B2B, B2C transactions, and related payment data for services. |
4. Technical Foundations
Mandatory Formats: All must be EN 16931 compliant: UBL 2.1, CII, or Factur-X.
Central Directory: A central directory (Annuaire) contains SIREN/SIRET and routing information to ensure invoices reach the correct recipient PA.
Lifecycle Statuses: Invoices must track mandatory statuses, including Submitted, Rejected, Refused, and Received.
5. Penalties for Non-Compliance
Invoice Issuance: €50 per invoice for failure to comply with issuance or data transmission obligations.
E-reporting: €500 per failure to transmit transaction or payment data.
Platform Choice: Starting 1 September 2026, a €500 fine applies if a taxable person fails to choose a reception platform after formal notice.
Glossary of Key Terms
To successfully navigate the French e-invoicing architecture, it is important to be familiar with the official terminology, portals, and data formats.
Core Platforms & Portals
PPF (Portail Public de Facturation / Public Invoicing Portal): The state-managed central hub that acts as a data concentrator. It is responsible for collecting invoicing and reporting data and maintaining the central directory.
PA (Plateforme Agréée / Accredited Platform): A private service provider registered by the French tax administration. PAs are authorized to validate, transform, and transmit electronic invoices directly to recipients and send the required data to the PPF.
Chorus Pro: The official public sector service portal. It acts as the designated reception PA for French public entities receiving B2G invoices.
Technical & Routing Components
Central Directory (Annuaire): A centralized database maintained by the PPF. Accredited Platforms query and synchronize with this directory to determine the correct routing path for an invoice based on the recipient's declared preferences.
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Routing Identifiers: To ensure correct delivery, the central directory uses specific components:
SIREN: Standard 9-digit business identifier in France.
SIRET: Identifies a specific establishment or branch.
Routing Code & Suffix: Additional codes used to route invoices to specific departments.
Mandatory Formats
All core formats used within the French mandate must be compliant with the European standard EN 16931. The three accepted formats are:
UBL (Universal Business Language): Specifically, the French mandate requires version UBL 2.1. It is an open library of standard electronic XML business documents (like purchase orders and invoices) developed by OASIS (Organization for the Advancement of Structured Information Standards) to facilitate seamless data exchange across different systems.
CII (Cross-Industry Invoice): Specifically, the mandate requires the UN/CEFACT CII D22B specification. It is an XML standard developed by the United Nations Centre for Trade Facilitation and Electronic Business (UN/CEFACT). As the name implies, it was created to standardize billing information exchange across diverse global supply chains and industries.
Factur-X: A hybrid format consisting of a readable PDF file with an attached structured XML file.