e-Invoicing in France: Timeline, Scope, Format, and How to Prepare Your Business

France is introducing a nationwide e-invoicing mandate for VAT registered businesses starting from September 2026, in line with the EU’s ViDA initiative. Under the new rules, all invoices must be created in structured digital formats such as UBL, CII, or Factur-X, and sent through certified Partner Dematerialization Platforms (PDPs), completely replacing traditional paper and PDF invoices.

Starting September 1, 2026, every company, regardless of size, must be able to receive electronic invoices. Large and medium-sized businesses must also start issuing e-invoices starting 1^st September 2016, while small and micro-enterprises will be required to issue e-invoices starting September 1, 2027. Besides, French companies must also submit e-reporting for transactions outside this scope, such as B2C sales and cross-border dealings.

What is e-invoicing in France?

e-Invoicing in France is the legal requirement for businesses to issue, send, and receive invoices in a structured electronic format, using approved digital standards and certified platforms. so that invoice data can be automatically processed and reported to the French tax authorities for greater efficiency, transparency, and fraud prevention.

Article 153 of 2020 of French Finance Law mandates B2B e-invoicing mandatory for all businesses registered under France Value Added Tax (VAT).

What e-invoicing in France actually requires:

• Digital Format: Invoices must be created and processed in specific electronic formats (such as Factur-X, UBL, or CII) that allow for automated data handling.
• Certified Platforms: All invoices must be sent and received through government-approved electronic invoicing platforms called Partner Dematerialization Platforms (PDPs).
• Real-Time Reporting: Invoice data is automatically shared with French tax authorities, allowing for better monitoring and compliance.
• E-Reporting for Other Transactions: For transactions that don’t require e-invoicing (like sales to consumers or cross-border deals), key transaction details must still be reported electronically.
• No More Simple PDFs or Paper: Traditional paper invoices or regular PDF files sent by email are no longer allowed unless they are converted into the approved digital formats and processed through a certified platform.

Implementation Timeline for e-Invoicing in France

The French government has postponed the original e-invoicing rollout, which was previously set for July 1, 2024. This delay allows for a smoother transition and ensures that all stakeholders have adequate time to prepare for this significant reform. The new implementation dates and criteria are now confirmed and detailed in the latest Finance Law.

The table below provides the rollout dates of France e-invoicing:

Notes:

• All businesses in France must be able to receive e-invoices by September 1, 2026..
• Company size is determined based on the number of employees and financial thresholds, as defined by the French government.
• The evaluation is typically based on the figures from the previous financial year. If a company exceeds more than one threshold at the end of the financial year, it is immediately classified in the higher category for the following yea
• The French government may grant up to a three-month extension for each phase if needed.

What is e-reporting in France?

E-reporting in France refers to the electronic transmission of specific transactional and payment data to the French tax authorities for certain operations that are not covered by the mandatory B2B e-invoicing regime. 

Who Must Perform e-Reporting?

• French Businesses: All businesses established in France must e-report transactions that are outside the scope of mandatory e-invoicing.
• Foreign Companies: Foreign companies that are VAT-registered in France but do not have a permanent establishment are also required to perform e-reporting for their relevant transactions.

Which Transactions Require e-Reporting?

According to the French tax administration, the following transactions must be e-reported:

• Business-to-Consumer (B2C) Transactions: Sales of goods or services by French businesses directly to end consumers (not subject to B2B e-invoicing).
• Exports: Supplies of goods and services from France to countries outside the European Union.
• Imports: Purchases of goods and services by French businesses from countries outside the European Union.
• Intra-Community EU Dispatches: Sales of goods and services from France to other EU member states (intra-community supplies).
• Intra-Community EU Acquisitions: Purchases of goods and services by French businesses from other EU member states (intra-community acquisitions).

How is e-Reporting Performed?

e-reporting is carried out via certified Partner Dematerialization Platforms (PDPs) or Dematerializing Operators (ODs), which transmit the required data to the tax authorities. The data to be reported includes key invoice details, transaction amounts, VAT information, and payment status, depending on the transaction type. 

E-reporting must be performed within specific deadlines set by the French tax administration, typically in real-time or at regular intervals.

French E-Invoicing Model and Framework

France has adopted the sophisticated and evolving 5-corner model for electronic invoicing (e-invoicing) and e-reporting, aiming to modernize business processes, reduce VAT fraud, and streamline tax reporting. The system has transitioned from a hybrid "Y-model" to a more decentralized model, placing certified private platforms (PDPs) at the ,middle of invoice exchange and compliance.

The 5-Corner Model: Structure and Key Elements

France planned a hybrid system (the "Y-model") where businesses could exchange invoices via the public portal (PPF), certified private platforms (PDPs), or dematerialization operators (ODs). The PPF played a central role in this model.

As of late 2024, France shifted to a pure 5-corner model. Now, all e-invoice exchanges must go through certified PDPs, which are responsible for both invoice transmission and e-reporting to the tax authority. The PPF now acts only as a directory and data hub, not as an exchange platform.

Authorized Formats

• Factur-X (hybrid XML/PDF)
• UBL 2.0/2.1 (Universal Business Language)
• CII (Cross Industry Invoice)
• PeppolBIS
• EDIFACT

Key Participants in French E-Invoicing

The French e-invoicing system brings together several key participants, each playing a crucial role in ensuring that invoices are created, transmitted, received, and reported in a secure and compliant manner. This collaborative framework streamlines business transactions, improves tax compliance, and supports the automation of VAT reporting.

E-Invoicing Process in France

The French e-invoicing process is designed for efficiency, security, and transparency, using standardized formats and certified platforms for all B2B transactions.

• Invoice Generation: The supplier creates an invoice in an approved structured format (Factur-X, UBL, or CII). If the supplier’s system cannot generate the required format, a certified platform (PDP) or a dematerialization operator (OD) can convert the invoice into the correct format.
• Transmission via PDP: The supplier sends the e-invoice to their chosen certified Partner Dematerialization Platform (PDP). The PDP checks the invoice for correct format and compliance with business rules.
• Interoperability and Delivery: If the buyer uses a different PDP, the supplier’s PDP forwards the invoice to the buyer’s PDP, ensuring seamless delivery. The buyer receives the invoice in their preferred structured format through their PDP.
• E-Reporting: The PDP extracts required invoice data and, if needed, payment status, then sends this information to the public platform (PPF) for tax reporting. For transactions not covered by e-invoicing (such as B2C or cross-border sales), PDPs or ODs handle e-reporting directly to the PPF.
• Tax Authority Processing: The PPF aggregates all received data and forwards it to the French tax authority (DGFIP) for compliance checks and VAT control.

Why is e-invoicing being introduced?

The French Government is committed to the implementation of e-invoicing for businesses. This reform aims to:

• Strengthen their competitiveness due to the reduction of the administrative burden and the productivity gains resulting from dematerialisation.
• Simplify their reporting obligations by pre-filling in VAT returns.
• To curb fraud cases and benefit the genuine businesses
• Improve real-time knowledge of the business activity.

How Should Businesses Prepare for E-Invoice Mandate

To successfully transition to France e-invoice mandate, businesses should take a strategic and organized approach:

1. Build an Internal Task Force: Create a cross-functional team that includes management, accounting, and IT staff. This group will oversee the transition, coordinate between departments, and ensure everyone understands the new requirements.

2. Audit Current Processes: Review your existing invoicing, accounting, and ERP workflows. Identify which parts are already digital and where changes or upgrades are needed to comply with the new e-invoicing standards.

3. Assess Technical Readiness: Check if your current systems can generate invoices in the required electronic formats (such as Factur-X, UBL, or CII). If not, plan for necessary software updates or integrations.

4. Choose a Certified PDP: Research and select a certified Partner Dematerialization Platform (PDP) that matches your business needs. The PDP will handle the sending, receiving, and reporting of your invoices.

5. Train Staff and Communicate: Educate all relevant employees about the new e-invoicing workflows and compliance requirements. Make sure they know how to use the chosen PDP and any updated digital tools.

6. Test and Integrate Systems: Run tests with your selected PDP to ensure that invoices are correctly formatted, transmitted, and reported. Address any technical or procedural issues before the system goes live.

How ClearTax Can Help with E-Invoicing Implementation in France

ClearTax is a global leader in e-invoicing and tax compliance, operating in over 10 countries including France, Belgium, and Poland.  ClearTax is undergoing certification to become a Partner Dematerialization Platform (PDP) in France, meeting all technical, security, and regulatory requirements. Here is how ClearTax simplifies the entire e-invoicing process

• Effortless Integration: Instantly connect ClearTax with any ERP or POS system, including SAP, Oracle, and Microsoft Dynamics, via robust APIs, eliminating manual work and costly system overhauls.
• Unified Cloud Platform: Manage all your e-invoicing, compliance, and reporting needs from a single, secure, cloud-based dashboard, accessible anytime, anywhere.
• Guaranteed Compliance: Stay fully compliant with evolving French e-invoicing regulations, with automated updates and built-in controls that eliminate compliance risks.
• Unmatched Reliability: Rely on 99.99% guaranteed uptime, ensuring your invoicing operations never experience disruption.
• Automated Data Quality: Benefit from advanced data validation and enrichment, reducing errors and rejections for faster, smoother invoice processing.
• Real-Time Tracking & Alerts: Monitor every invoice’s status in real time and receive instant notifications of any issues, so you’re always in control.
• Seamless Communication: Streamline vendor and customer interactions with automated messaging and status updates, improving relationships and accelerating payments.

What are the benefits of e-invoicing in France?

Here are a few benefits of e-invoicing in France:

• Enhanced data sharing
• Increased productivity due to faster processing times
• Optimised cash flow with shorter payment times
• Increased visibility of all processes & performance
• Lowered operating costs
• Easy preparation of VAT returns
• Reduced VAT frauds
• Better supplier relationships

Penalties for non-compliance with France e-invoicing

Failure to comply with France’s e-invoicing and e-reporting requirements can result in significant financial penalties. Penalties apply to both businesses and certified Partner Dematerialization Platforms (PDPs), with higher thresholds for PDPs due to their critical role in the system.

Additional Notes:

• Penalties apply separately to e-invoicing and e-reporting failures.
• The penalty for missing or inaccurate invoice information is limited to a maximum of 25% of the invoice value.
• Fraudulent invoicing attracts the highest penalties, reflecting the seriousness of tax evasion.
• Penalties are cumulative and can be imposed in addition to other administrative or criminal sanctions.
• For PDPs, the annual cap is higher due to their systemic importance.

Conclusion

France is implementing a sweeping e-invoicing mandate for all domestic B2B transactions, with phased deadlines beginning September 2026. The reform, grounded in recent finance laws and EU approvals, requires all French VAT-registered businesses to receive e-invoices by September 1, 2026, while large and medium-sized companies must also begin issuing them by this date. Small and micro-enterprises will follow by September 1, 2027. The system is built around certified Partner Dematerialization Platforms (PDPs), which handle invoice transmission, validation, and reporting, as the government’s PPF portal now serves only as a directory and tax data hub.

Technical compliance is centered on structured invoice formats—UBL 2.1, UN/CEFACT CII, and the hybrid Factur-X—while PDF invoices are permitted only until the end of 2027. The reform also introduces e-reporting requirements for transactions outside the e-invoicing scope, such as B2C sales and cross-border dealings. Strict penalties are in place for non-compliance, and the system enables real-time monitoring by tax authorities, aiming to reduce VAT fraud and administrative burdens.

Government Resources for French E-Invoicing 

• DGFIP E-Invoicing and E-Reporting Reform (Official English PDF): The official English presentation from the French Tax Authority, detailing the e-invoicing and e-reporting reform, legal framework, and technical requirements.
• Service-Public.fr E-Invoicing Updates (English): The French government’s official portal with the latest updates, news, and deadlines for e-invoicing implementation.
• Service-Public.fr Billing Requirements (English): Comprehensive guide to billing requirements, including e-invoicing obligations for businesses operating in France.
• European Commission France E-Invoicing Country Sheet (English): EU’s official summary and documentation on the French e-invoicing framework and compliance requirements.