France e-Invoicing and e-Reporting FAQs: Rules, Scope & 2026 Requirements

France is undergoing a major digital transformation of its invoicing and tax reporting processes through its e-invoicing and e-reporting mandate. The new regulation requires all businesses established in France and subject to VAT to issue, transmit, and receive invoices electronically for business-to-business (B2B) domestic transactions. 

The purpose of the mandate is to modernize the invoicing ecosystem, improve tax control and collection, fight VAT fraud, and facilitate automation and digitization of business workflows. The mandate also introduces e-reporting obligations, requiring businesses to submit summary data about transactions not covered by e-invoicing, such as B2C (business-to-consumer), cross-border, and export sales, directly to the French tax authorities.

E-Invoicing in France FAQ: Mandate, Timelines, Compliance and Scope

What is the French e-invoicing mandate and why was it introduced?

The French e-invoicing mandate is a new legal requirement obliging businesses to issue and receive invoices in electronic formats for domestic B2B transactions, and to report non-domestic or B2C transactions (e-reporting) to the tax authorities. The goals are to combat VAT fraud, streamline VAT collection, automate compliance, and facilitate faster, safer invoice exchanges between companies.

When does mandatory e-invoicing start in France for large companies, SMEs, and micro-enterprises?

Mandatory e-invoicing will be phased in base don the size of the company

• 1 September 2026: All companies must be able to receive e-invoices; large enterprises and mid-sized firms (ETI) must start issuing e-invoices and e-reporting.
• 1 September 2027: Small and medium enterprises (SMEs) and micro-enterprises must begin issuing e-invoices and e-reporting.

Who must comply with the French e-invoicing and e-reporting mandate?

All businesses established in France and subject to French VAT must comply, regardless of size or sector, for domestic B2B invoicing. E-reporting applies to all French VAT-registered companies for B2C, cross-border, and certain other transactions. Foreign companies with only a French VAT number (but no permanent establishment) may have limited obligations .

What are the key deadlines and implementation phases for the French e-invoicing mandate?

The French e-invoicing mandate is being rolled out in several phases depending on the size of the business. Here’s a quick overview of the main deadlines:

All companies must be able to receive e-invoices from 2026, while smaller entities have until 2027 to issue them .

Is e-invoicing mandatory for all businesses in France or only certain sectors?

It is mandatory for all businesses established in France and subject to VAT issuing B2B invoices. No sectors are specifically exempted; it’s a universal requirement for B2B invoicing within France.

Are there any exemptions to the French e-invoicing mandate?

Not every company or transaction falls within the scope of the mandate. Here are the main exemptions to be aware of:

• Businesses not subject to VAT (e.g., under the VAT exemption threshold or certain regulated professions) may be exempt.
• B2C invoices (to consumers) are not e-invoiced but are subject to e-reporting.
• Invoices involving foreign parties are not subject to domestic e-invoicing but still require e-reporting.
• Always confirm with your accountant or legal advisor for special cases.

What happens if a company fails to comply with the e-invoicing or e-reporting requirements?

Non-compliance can result in fines, rejected invoices, delayed payments, or increased scrutiny during audits. The company may also struggle to collect VAT deductions, and its business partners could refuse non-compliant invoices.

What are the penalties for non-compliance with e-invoicing rules in France?

It’s important to be aware of the consequences for not following the new rules. Fines and penalties apply if you don’t meet the e-invoicing or e-reporting obligations:

• €15 per invoice not issued or received electronically, capped at €15,000 per year.
• €250 per missing e-reporting transmission, also capped at €15,000 per year.
• Authorities may waive the first fine if corrected within 30 days (initial leniency period).

Will there be a grace period or leniency for first-time offenders under the new e-invoicing system?

Yes, during the initial phase, first-time offenders who correct their non-compliance within 30 days after notification may have penalties waived. This “right to rectify” is set to encourage quick compliance during the transition period .

How is company size determined for compliance deadlines (large, mid-size, SME, micro-enterprise)?

• Large companies: >5,000 employees or turnover >€1.5bn
• Mid-size (ETI): 250–5,000 employees or turnover >€50m and ≤€1.5bn
• SMEs: <250 employees and turnover ≤€50m
• Micro-enterprises: <10 employees, turnover ≤€2m
• The size as of the last published accounts before July 2024 will be used to determine deadlines 

About e-Invoicing and e-Reporting in France

What is e-invoicing and how does it differ from traditional invoicing in France?

E-invoicing means issuing and receiving invoices in a machine-readable, structured digital format (like Factur-X, UBL, or CII), rather than sending a paper or unstructured PDF invoice. The process is automated, traceable, and directly linked to tax reporting, increasing efficiency and reducing errors compared to manual methods.

What is e-reporting and how does it differ from e-invoicing?

E-reporting is the electronic transmission of transaction data for sales not covered by e-invoicing (e.g., B2C, exports).

• E-invoicing: Full invoice exchanged electronically for domestic B2B transactions.
• E-reporting: Only key transaction data sent to authorities for other sales (B2C, cross-border, etc.), not the full invoice.

Which transactions are subject to e-invoicing and which to e-reporting in France? n

Is e-invoicing mandatory for B2G (business-to-government) transactions in France?

Yes, since 2020, all invoices to public sector entities must be issued electronically via the government’s Chorus Pro platform. This system is already mandatory and remains separate from the new B2B e-invoicing mandate.

How are B2C (business-to-consumer) and cross-border transactions handled under the French mandate?

These transactions are not subject to mandatory e-invoicing. Instead, their key data (like amounts, VAT, dates, parties) must be reported electronically (e-reporting) to the tax authorities, usually via the same PDP platform or the public portal.

Who is responsible for e-reporting if a foreign company sells to a French company?

If the foreign company is not established in France, the French buyer must report the purchase under e-reporting obligations. If the foreign seller is VAT-registered in France, it may have e-reporting duties for those transactions.

Do non-resident or foreign businesses with a French VAT number need to use e-invoicing?

Not for domestic B2B e-invoicing (unless they have a permanent establishment). However, they may need to perform e-reporting for sales involving France. Requirements vary based on how they are registered; consult your French tax advisor.

Formats, Platforms, and Technical Details

What e-invoice formats are accepted in France ?

Only specific, structured digital formats are allowed for compliant e-invoicing. The accepted formats are:

• Factur-X: Hybrid PDF with embedded XML, readable by humans and machines.
• UBL 2.1: Universal Business Language XML, commonly used for Peppol exchanges.
• CII: UN/CEFACT Cross Industry Invoice XML.
• Only these structured formats are permitted for B2B e-invoicing. Standard PDFs are not sufficient.

What is Factur-X and why is it important in the French e-invoicing landscape?

Factur-X is a hybrid format combining a human-readable PDF and a machine-readable XML, fully compliant with French and European e-invoicing standards. It is favored for its simplicity, flexibility, and wide support in French accounting software, making it the “go-to” standard for many businesses .

Are paper or simple PDF invoices still allowed under the mandate?

No. Once the mandate is in effect for your business size, only structured e-invoice formats (Factur-X, UBL, CII) are accepted for in-scope B2B transactions. Simple PDFs or paper invoices will no longer meet compliance requirements.

What are Partner Dematerialization Platforms (PDPs) and what role do they play in e-invoicing?

PDPs are government-accredited private platforms that facilitate the creation, exchange, and receipt of e-invoices and e-reporting data. They ensure invoices are in the correct format, deliver them to recipients, and transmit necessary data to the tax authorities. Most companies will use a PDP connected to their accounting software for compliance.

How do companies choose and register with a PDP or the public portal (PPF)?

Selecting the right platform is key to a smooth transition. The process involves a few simple steps:

• Review the official list of certified PDPs (to be published by the French tax authority).
• Choose a PDP based on integration options, cost, and service.
• Register your company and indicate your chosen PDP in the national directory (managed by the public portal).
• Very small businesses may use the basic features of the public invoicing portal (PPF) directly.

What is the central directory (Annuaire) and how does it affect invoice delivery?

The Annuaire is a national directory containing all French company SIRENs/SIRETs and their chosen e-invoice delivery channel. PDPs and the public portal use it to determine how and where to route invoices. Keeping your directory entry updated ensures proper invoice delivery and compliance.

Are Peppol and EDI channels supported for e-invoicing in France?

Yes. France supports the Peppol network for B2B and B2G invoicing (using UBL format), and EDI may continue to be used if invoices are ultimately converted to an approved format and transmitted via a PDP.

How are invoice statuses (such as submission, rejection, payment) tracked and reported?

E-invoicing platforms track statuses such as sent, received, rejected, accepted, and paid. Status updates are transmitted to the tax authorities. For example, once an invoice is marked “paid” in your ERP or PDP, this information is automatically sent to the administration.

e-Invoicing Process, Data Requirements, and Compliance

What information must be included on a compliant electronic invoice in France?

To be valid and accepted, every electronic invoice must contain the following mandatory details:

• Seller and buyer SIREN/SIRET and addresses
• Invoice number and date
• Description of goods/services
• VAT rates and amounts
• Total amounts (excl. & incl. VAT)
• Payment terms and due dates
• Transaction type (goods/services)
• Delivery address (if different)
• Reference to order or contract (if applicable)
• Payment status
• Missing mandatory fields can result in fines.

Are there new mandatory data fields required for French e-invoices compared to paper invoices?

Yes. In addition to traditional fields, e-invoices must indicate transaction type, payment status, and may require extra details such as delivery address, and categorization for e-reporting. The list of required fields is published in the technical specification by the tax authority.

How are electronic credit notes handled under the new e-invoicing mandate?

Credit notes must be issued electronically in the same approved formats (Factur-X, UBL, CII) via a PDP, referencing the original invoice. They are processed and archived like standard e-invoices.

What are the archiving requirements for electronic invoices and credit notes in France?

All electronic invoices and credit notes must be archived securely for 10 years, ensuring authenticity and integrity. Many PDPs and ERPs offer compliant archiving solutions. Paper archives are not sufficient for e-invoices.

Is an electronic signature required for e-invoices or credit notes?

Not specifically. While you must guarantee authenticity and integrity (which PDPs ensure), the law does not require an electronic signature for each invoice as long as you use a certified platform or maintain a reliable audit trail.

How should invoice corrections or cancellations be processed under the new rules?

Corrections must be made via credit notes or corrected invoices, issued electronically through your PDP, referencing the original document. Deleting or altering an invoice after issuance is prohibited.

How do companies report payment status or late payment information to the authorities?

Payment status updates (e.g., “paid,” “unpaid”) must be transmitted to the tax authorities through your PDP. This ensures real-time or near-real-time monitoring of invoice lifecycles.

How should foreign currency invoices be handled in the French e-invoicing system?

E-invoices can be issued in foreign currencies, but must state the applicable VAT in euros, and follow all required French data fields and formats. Your PDP or software should support multi-currency functionality.

What is the process for correcting errors in submitted electronic invoices or reports?

Errors are rectified by issuing a credit note or canceling the incorrect invoice and issuing a new one, always referencing the original. Corrections must be made electronically through your PDP and reported to authorities.

What support and resources are available for companies transitioning to e-invoicing in France?

If you need guidance or assistance, there are plenty of resources available to help you become compliant:

• Official French tax authority guides and FAQs
• Certified PDPs and accounting software providers (many offer onboarding help)
• Industry forums and webinars
• Support from professional associations and consulting firms
• Early preparation and working with experienced PDPs are highly recommended.

ClearTax France e-Invoicing Solution – FAQs

What is ClearTax’s role in the French e-invoicing mandate?

ClearTax is a certified and accredited Partner Dematerialization Platform (PDP) in France. We help businesses fully comply with the latest French e-invoicing and e-reporting requirements by automating invoice creation, transmission, and archiving in approved formats.

How does ClearTax’s e-invoicing solution work for my business?

Our cloud-based platform integrates seamlessly with your ERP or accounting software, enabling you to generate, send, receive, and store e-invoices in compliant formats (Factur-X, UBL, CII). We ensure secure data exchange with your clients, suppliers, and the French tax authorities, while managing e-reporting obligations for B2C and cross-border transactions.

Is ClearTax an officially accredited e-invoicing platform in France?

Yes, ClearTax is officially accredited as a PDP by the French tax authorities, meaning all your e-invoicing and e-reporting through our solution is fully compliant and recognized by law.

What invoice formats does ClearTax support?

We support all mandated formats for France, including Factur-X (PDF + XML), UBL 2.1, and CII. You can create, validate, and transmit invoices in these formats automatically.

Can ClearTax help with e-reporting as well as e-invoicing?

Yes, our platform manages both e-invoicing and e-reporting. We collect and transmit all required transaction data domestic B2B, B2C, and cross-border to the authorities, so you stay fully compliant.

How does ClearTax ensure data security and legal archiving?

ClearTax offers secure cloud storage, real-time backups, and legally compliant e-archiving for 10 years. All data exchanges are encrypted and traceable for audit purposes.

Does ClearTax offer support and training for my team?

Absolutely. We provide onboarding support, comprehensive training, and a dedicated helpdesk to ensure your team can confidently manage e-invoicing and e-reporting.

What are the benefits of using ClearTax as my e-invoicing partner?

Here are some benefits of using ClearTax e-invoicing and e-reporting solution

• 100% Compliance with French laws
• Seamless integration with your systems
• Automated workflows and validation
• Fast, secure invoice exchanges
• Reliable e-archiving and audit trails
• Ongoing updates for regulatory changes

Conclusion

Compliant e-invoicing in France requires using specific formats (Factur-X, UBL, CII), certified dematerialization platforms (PDPs), and strict adherence to mandatory invoice content and archiving rules. Paper and simple PDF invoices will no longer be sufficient for in-scope transactions. E-reporting complements e-invoicing by ensuring all relevant transaction data reaches authorities. Companies are strongly encouraged to prepare early, select a certified platform, and stay updated on official guidance to ensure smooth compliance with the new requirements.