B2B e-Invoicing in France: Requirements, Deadlines, and Compliance

France’s B2B e-invoicing reform mandates the exchange of structured electronic invoices for domestic transactions between VAT-registered businesses, routed through approved platforms. It replaces PDFs and paper, introduces parallel e-reporting flows, and applies progressively from September 2026 to all French-established businesses.

Key Takeaways

• All VAT-registered businesses in France must be able to receive structured e-invoices from 1 September 2026.
• Issuance starts in phases: large and mid-sized companies in 2026, SMEs and microbusinesses in 2027.
• Domestic B2B transactions use e-invoicing; B2C and cross-border flows rely on e-reporting, not invoices.
• Invoices must pass through a state-approved platform and be routed using the central directory (Annuaire).
• Only structured formats such as Factur-X, UBL, or CII are compliant; emailed PDFs are not.

What Is B2B e-Invoicing in France?

B2B e-invoicing is the mandatory exchange of invoice data in a structured electronic format for domestic transactions between VAT-registered businesses established in France. It replaces sending invoices as paper, email PDFs, or other unstructured documents.

France’s reform also introduces two related data flows:

• E-reporting of transaction data: mandatory transmission of key transaction information to the tax administration for sales outside domestic B2B e-invoicing, such as B2C and many cross-border flows.
• E-reporting of payment data: required for certain services where VAT is due on payment, so payment status must be reported in addition to transaction data.

Note: The reform concerns B2B. B2G e-invoicing already runs through Chorus Pro and continues under its existing rules.

Scope of e-Invoicing and e-Reporting

This table helps you quickly determine whether e-invoicing, e-reporting, or both apply.

Implementation Timeline and Deadlines (2026 to 2027)

The e-invoicing mandate is phased by company size, with a universal receive milestone first, followed by phased issue obligations. Company size classification is tied to thresholds in French law and is relevant for determining which date applies.

The following table summarizes the operational deadlines most businesses plan around.

Why France is Adopting B2B e-Invoicing

These reform drivers explain why the changes go beyond invoice format and reach the full invoicing chain.

• Fight VAT fraud more effectively through near real-time visibility of invoice and transaction data.
• Improve business competitiveness by reducing manual processing and shortening payment cycles.
• Simplify VAT compliance over time, including enabling pre-filled VAT returns.
• Improve economic activity monitoring with more timely and standardized data.

Core Compliance Requirements for B2B e-Invoicing in France

The key to compliance is combining the right platform, the right data format, and operational controls that prevent rejected invoices.

1) Use a state-approved platform for exchange and reporting

From September 2026, companies submit invoices via a government-approved platform, either directly or through a compliant solution that relies on an approved platform (PA or PDP officially). 

A central directory called the Annuaire supports routing by identifying the recipient’s declared platform and invoicing address.

2) Issue invoices in a supported structured format

To be interoperable, invoices must be structured in a format supported by your platform and compatible with the ecosystem’s minimum common formats.

3) Add new mandatory invoice data and keep master data clean

The fastest way to reduce rejections is to standardize invoice data and ensure identifiers match what is registered in the directory.

Mandatory element to manage

• Customer SIREN number
• Delivery address (when different from billing)
• Transaction category (goods, services, or both)
• VAT on debits indicator (when the supplier opted in)
• Supplier and buyer identifiers (including SIRET where applicable)
• Invoice number, issue date, and totals

4) Secure, preserve, and archive invoices

Invoices must be retained for at least six years under French tax law. Secure archiving requires preserving integrity, authenticity, and readability throughout the retention period, using tamper-proof storage, and traceable access logs.

PPF and PA in France’s e-Invoicing Architecture

France’s B2B e-invoicing model is built on a dual-layer framework that separates public regulatory oversight from private operational invoice exchange.

• PPF (Portail Public de Facturation): The PPF is the state-operated public invoicing portal managed by the French tax administration. It provides the Annuaire for recipient identification, supports centralized monitoring, and enables the transmission of e-reporting and payment data to the authorities. The PPF ensures ecosystem-wide interoperability and regulatory control but does not function as a business invoicing tool.
• PA (Plateforme Agréée): A PA, formerly referred to as a PDP (Plateforme de Dématérialisation Partenaire), is a state-approved private platform authorized to issue, receive, validate, and route structured e-invoices. PAs integrate with ERP and billing systems, apply technical and business validations, manage invoice life-cycle statuses, and support e-reporting where applicable.

Step-by-Step Process: How B2B e-Invoicing Works in France

This end-to-end flow shows what must happen from invoice creation to delivery, reporting, and audit-ready archiving.

Step 1: Classify the transaction

Classify each sale using customer type, location, and VAT rules, then route it to either the e-invoice flow (domestic B2B) or the e-reporting flow (outside domestic B2B).

Step 2: Create a structured invoice in your ERP or billing system

Generate the invoice in a supported structured format and ensure mandatory legal and VAT fields are populated, including the new mandatory particulars that apply at go-live.

Step 3: Validate the invoice before submission

Run pre-checks for mandatory fields, arithmetic, VAT logic, and identifiers, including customer SIREN or SIRET and delivery address rules.

Step 4: Submit the invoice to your approved platform

Send the invoice to the platform for format checks, business-rule validation, and preparation for routing to the recipient’s platform.

Step 5: Route using the Annuaire

The platform queries the Annuaire to find the recipient’s declared platform and invoicing address, then routes the invoice accordingly.

Step 6: Receive acknowledgements and life-cycle statuses

Platforms exchange standardized acknowledgements and life-cycle statuses so both parties can track delivery, processing, and outcomes inside their AR and AP workflows.

Step 7: Buyer processing and dispute handling

If the buyer rejects or refuses the invoice, treat it as an exception workflow: correct data, issue a replacement invoice or credit note where required, resend, and retain the audit trail.

Step 8: Transmit e-reporting and payment data when required

For sales outside domestic B2B, the platform transmits the required transaction data to the administration. For services where VAT is due on payment, it also transmits payment information on the required schedule.

Step 9: Archive and retain audit evidence

Store the structured invoice, any human-readable representation if used, and all acknowledgements and status logs in an audit-ready archive.

Routing and Data Flow in France’s e-Invoicing Ecosystem

Correct routing ensures every invoice reaches the buyer through the PA they have declared in the Annuaire. If routing fails, invoices may be rejected or never delivered, and required tax data may not be reported.  This routing logic allows businesses to use different providers while ensuring interoperability, traceability, and consistent tax reporting across the entire e-invoicing framework.

The table below explains, in simple terms, how invoices and reporting data move in each scenario.

How to Prepare for France’s e-Invoicing Rollout

Use this checklist to turn the mandate into an operational process that does not break at go-live.

Readiness and implementation checklist

These actions reduce integration delays and rejection rates.

• Assign an owner for e-invoicing, with clear AR, AP, IT, and tax responsibilities.
• Choose your receiving setup early, since all businesses must be able to receive from 1 September 2026.
• Clean master data: validate SIREN or SIRET, VAT IDs, customer and supplier addresses, and payment terms.
• Map transaction types to e-invoicing versus e-reporting, including services subject to VAT on payment.
• Upgrade ERP, billing, and AP tools to produce and ingest structured formats, and to process status messages.
• Test routing using the Annuaire, and run end-to-end tests with key customers and suppliers.
• Define exception workflows for rejected or refused invoices, credit notes, and dispute handling.
• Set up archiving, audit logs, and monitoring dashboards before the first mandatory transmission.

Public Portal vs PA

It is important to determine the operating approach based on invoice volume, integration needs, and process maturity.

Selecting the right PA 

Its important to partner with the right platform for e-invoicing compliance. Here are a few thing you could consider

• Invoice volume and automation: API support, batch processing, and automated validation at scale.
• ERP and workflow integration: Connectors for your ERP, AP, and AR tools, plus status message handling.
• Format support: Native support for the structured formats you can produce and consume.
• Exception management: Clear rejection reasons, dispute workflows, and monitoring dashboards.
• Multi-platform strategy: Ability to use one platform for issuing and another for receiving if needed.

How to avoid failures and rejections

This table highlights the most common issues that block delivery and how to prevent them.

What Are the Penalties for Non-Compliance?

France's framework includes financial penalties and practical commercial consequences that can disrupt cash flow. Penalties referenced in implementation guidance include a per-invoice fine for failing to issue electronically when required and a per-report fine for missing e-reporting obligations, both with annual caps.

• Per-invoice penalty: €15 per invoice, capped at €15,000 per year.
• Per e-reporting penalty: €250 per missing report, capped at €45,000 per year.
• Commercial risk: Buyers may reject non-compliant invoices, delaying payment and triggering contract disputes.
• Tax risk: Poor invoice form and missing compliant issuance can create VAT deduction friction until corrected documentation exists.

Benefits of e-Invoicing for Businesses

These benefits come from treating e-invoicing as a process upgrade rather than a last-minute compliance change.

• Faster invoice processing, fewer manual entry errors, and improved straight-through posting.
• Better dispute visibility through standardized status messages and clearer exception ownership.
• More reliable audit evidence, with consistent logs of creation, delivery, and acceptance.
• Improved cashflow through fewer delivery failures and better payment follow-up.
• A scalable foundation for future automation, including VAT reporting simplification.

Conclusion

France’s B2B e-invoicing reform is less about replacing PDFs and more about making invoice data usable across finance, tax, and operations. Start with clean identifiers and transaction mappings, then choose a platform you can operate reliably, test early, and treat exceptions as a tracked workflow, not an afterthought.

Government Resources and Official Portals

Use these official references to validate scope, deadlines, directory lookups, and platform registration.