B2B vs B2C e-Invoicing in France: Key Differences, Rules & Examples

France’s e-invoicing reform treats B2B and B2C differently. Domestic B2B invoices move through the regulated e-invoicing ecosystem, while B2C transactions generally shift to e-reporting of sales data. 

Key Takeaways

• Domestic B2B invoicing shifts to platform-based e-invoicing using structured or hybrid formats aligned with EN 16931.
• B2C transactions usually do not require issuing an e-invoice, but they do require e-reporting of transaction data to the tax authorities.
• From September 2026, all companies must be able to receive electronic invoices, while issuing obligations are phased by company size.
• Businesses with mixed sales must separate workflows: e-invoicing for domestic B2B and e-reporting for B2C and certain cross-border flows.
• The main compliance risk is incorrect transaction classification, not format choice.

What is e-Invoicing in France?

France is moving to a model where invoice exchange and invoice data reporting are standardized through an approved platform ecosystem. The objective is to strengthen VAT controls, improve data quality, and reduce reporting friction for both businesses and the tax administration.

At a high level, the reform creates two distinct compliance tracks:

• Domestic B2B track: Full electronic invoicing, where the invoice itself is issued and transmitted in a structured or hybrid electronic format through the regulated ecosystem.
• Non-B2B domestic track (including B2C): E-reporting, where transaction data is transmitted to the authorities even if no structured e-invoice is exchanged.

The Platform-Based Model Explained

The reform relies on a controlled platform architecture rather than direct invoice exchange between businesses.

• Approved platforms (PA) act as intermediaries for sending, receiving, and transmitting invoice and reporting data.
• Centralized directories and validation rules ensure invoices are routed correctly and contain required data.

This model shifts compliance focus from simple document delivery to controlled data exchange and status tracking.

e-Invoicing Implementation Timeline

The timeline below drives readiness planning across finance and IT teams.

• From September 2026, all companies must be capable of receiving electronic invoices.
• Issuing electronic invoices becomes mandatory:
  • September 2026 for large companies and mid-sized enterprises.
  • September 2027 for SMEs and micro-enterprises.

B2B e-Invoicing in France

B2B e-invoicing applies to invoices issued between taxable persons established in France for transactions that are considered domestic for VAT purposes. This is the “full invoice” compliance track. The invoice itself must be created in a compliant electronic format and routed through the approved platform ecosystem.

Transactions Covered by B2B e-Invoicing

B2B e-invoicing covers any sale of goods or services between two VAT-taxable businesses acting as taxable persons, where VAT rules treat the transaction as within scope for business invoicing and controls. Includes but not limited to

• Domestic supplies of goods or services between businesses established in France.
• Transactions that are in France for VAT purposes.

This extends the existing public-sector invoicing approach to most inter-company transactions in the private sector.

Accepted Invoice Formats for B2B

B2B e-invoicing relies on structured, or hybrid formats aligned with the European standard EN 16931.

The commonly referenced formats include:

• Cross Industry Invoice (CII): Fully structured XML format.
• Universal Business Language (UBL): Fully structured XML format.
• Factur-X: Hybrid format combining a human-readable PDF with embedded structured XML.

Operational Impact of B2B e-Invoicing

For many organizations, e-Invoicing reform represents a significant operational shift.

• Invoices are no longer simply emailed or uploaded to customer portals.
• All compliant invoices must pass through an approved platform for validation and routing.
• Buyer identification and routing data become mandatory control points, as incorrect data can cause invoice rejection.

B2B e-Invoicing Workflow

The following steps should be followed for a typical compliant B2B invoice lifecycle.

• Generate the invoice in the ERP or billing system using compliant data fields.
• Produce the invoice in an accepted structured or hybrid format.
• Submit the invoice to the selected approved platform for validation and transmission.
• The platform routes the invoice to the buyer’s chosen platform using directory data.
• Status updates are returned and reconciled with accounts receivable processes.

B2B e-Invoicing Configuration Requirements

To minimize rejections and delays, businesses typically need to configure:

• Master Data Alignment: Accurate customer legal details, VAT identifiers, and routing information.
• VAT And Product Mapping: Consistent VAT rate logic across invoice lines and totals.
• Numbering And Audit Trail: Clear invoice numbering and traceability between ERP and platform logs.
• Correction Handling: Defined workflows for credit notes and replacement invoices.

B2C e-Invoicing in France [e-Reporting]

For B2C transactions, the core obligation is generally not the issuance of an electronic invoice to the consumer. Instead, businesses must transmit transaction data to the tax authorities through e-reporting.

The customer-facing document, such as a receipt or invoice, can usually remain unchanged. The compliance obligation lies in the reporting of sales data.

What e-Reporting Means for B2C

In B2C e-Reporting reform affects reporting rather than the sales experience.

• Sales continue through POS systems, ecommerce platforms, or billing tools.
• VAT-relevant transaction data is extracted and transmitted to the authorities.
• Reporting focuses on amounts, VAT rates, dates, and transaction types rather than full invoice documents.

Transactions covered under e-Reporting

The scope of e-reporting covers any sale from a VAT-taxable business to a final consumer (or other non-business customer).

• Domestic B2C sales 
• Cross-border and non-domestic flows transactions such as intra-community acquisitions or supplies, exports, and distance selling.
• International B2B transactions when e-invoicing does not apply (for example, foreign companies without a permanent establishment carrying out transactions considered to take place in France
• Transactions involving reverse charge where the reporting obligation shifts to the buyer).

e-Reporting Framework and Format

France’s e-reporting framework has two components:

• Transaction Data: VAT-relevant details about the transaction (for example, taxable amount and VAT amount) for transactions not covered by e-invoicing. 
• Payment Data: Mandatory in defined cases, particularly for supplies of services, to track VAT chargeability and collections where relevant. 

Submission Channels and Formats

The reform materials describe three practical ways to submit e-reporting: 

• Via An Electronic Invoice: When an invoice exists and can be used to transmit the required data. 
• Via An XML File with Required Data: A structured file that contains the required reporting fields. 
• Via Online Entry: Manual entry through the platform interface where applicable. 

For payment reporting specifically, the official reform deck notes it can be transmitted via the chosen platform, either through invoice status (for example, “paid”) or via an XML file / online entry depending on the situation

B2C e-Reporting Workflow

This simplified workflow shows how B2C compliance typically operates.

• Capture each sale in the POS or ecommerce system.
• Classify the transaction by VAT rate and tax base.
• Transmit the required transaction data through the approved reporting channel.
• Reconcile reported totals against sales ledgers and VAT returns.

Submission Channels and Frequency

The reform materials describe three practical ways to submit e-reporting: 

• Via An Electronic Invoice: When an invoice exists and can be used to transmit the required data. 
• Via An XML File with Required Data: A structured file that contains the required reporting fields. 
• Via Online Entry: Manual entry through the platform interface where applicable. 

For payment reporting specifically, the official reform deck notes it can be transmitted via the chosen platform, either through invoice status (for example, “paid”) or via an XML file / online entry depending on the situation. 

Reporting Frequency and Deadline

Unlike e-invoicing-style data exchange, e-reporting is not necessarily daily. In France, e-reporting is periodic, and the frequency depends on your VAT regime (which often matches how frequently you file VAT returns).  Here’s the official frequency and deadline used for transaction data e-reporting: 

Key Differences: B2B vs B2C e-Invoicing in France

The table below highlights the main differences businesses must reflect in system design and processes.

Practical Rules and Examples

The scenarios below illustrate how to apply the rules in practice.

Example: Domestic B2B Sale Between French Businesses

A supplier sells goods to a French business customer. Both parties are taxable persons established in France.

Treatment:

• The invoice must be issued as a compliant electronic invoice.
• A structured or hybrid format must be used.
• The invoice must be routed through the approved platform ecosystem.

Example: Domestic B2C Retail or Ecommerce Sale

A business sells goods or services to a consumer in France.

Treatment:

• The consumer receives a standard receipt or invoice.
• The business fulfills its compliance obligation through e-reporting of transaction data.
• VAT totals must reconcile between reporting, accounting, and VAT returns.

Example: Export Sale Outside France

A business sells goods to a customer outside France.

Treatment:

• The transaction does not meet the domestic B2B condition.
• It is typically handled through e-reporting rather than domestic B2B e-invoicing.

Implementation of Guidance for e-Invoicing and e-Reporting

Organizations with both B2B and B2C revenue need a coordinated approach.

• Transaction Classification Rules: Clearly define how each transaction is treated. Domestic B2B sales follow e-invoicing, consumer sales follow e-reporting, and cross-border transactions are assessed separately based on reporting obligations.
• Unified VAT Data Model: Centralize VAT logic across ERP, POS, and ecommerce systems. Consistent tax bases, rates, and totals ensure alignment between invoicing, e-reporting, and VAT returns.
• Platform Selection and Configuration: Choose platforms that support both tracks. B2B-heavy businesses need strong ERP integration and validation, while B2C-heavy models need efficient reporting extraction and reconciliation.
• Error and Correction Controls: Apply validation and routing controls for B2B, and reconciliation-focused controls for B2C reporting to prevent mismatches.
• Pre-Go-Live Testing: Run parallel testing to validate formats, routing, reporting accuracy, and classification logic.
• Common Pitfalls to Avoid: Misclassification, relying on emailed PDFs, overlooking cross-border reporting, and underestimating B2C reporting complexity.

Common Compliance Pitfalls

The issues below frequently cause rejections or reporting gaps.

• Misclassifying customers or transactions.
• Treating emailed PDFs as compliant e-invoices.
• Ignoring reporting obligations for cross-border sales.
• Treating B2C reporting as an afterthought instead of a core VAT control.

Conclusion

France’s reform is not a single technical upgrade. It is a data-driven compliance shift that separates domestic B2B invoicing from B2C and cross-border reporting. Businesses that invest early in classification logic, VAT data consistency, and platform integration will reduce rejections, protect cash flow, and stay audit ready as enforcement tightens.