France e-Invoicing Mandate: Timeline, Who Must Comply, Requirements & Process

France’s e-invoicing mandate is a major reform requiring businesses established in France and subject to French VAT to issue invoices electronically and report transaction data to the tax authorities. This mandate, based on Finance Laws from 2020 and 2022, replaces traditional paper or PDF invoices with structured electronic formats such as Factur-X, UBL, or CII, all transmitted via certified platforms. The reform aims to combat VAT fraud, automate tax reporting, and providing authorities with real-time insight into business transactions.

What Is the France e-Invoicing Mandate?

The France e-invoicing mandate is a new regulation requiring companies to issue, transmit, and receive invoices electronically in a structured data format, using state-approved channels. This is not simply sending a PDF by email: invoices must be created in machine-readable formats (like Factur-X, UBL, or CII), routed through certified platforms, and reported to the French tax authorities almost in real-time.

The legal backbone of this reform comes from France’s Finance Laws (2020 and 2022) and subsequent decrees, building upon earlier digitization steps like the Chorus Pro system for B2G (business-to-government) e-invoicing.

Key objectives:

• Curbing VAT fraud: Real-time reporting minimizes the risks of missing or forged invoices.
• Automating tax reporting: Reduces administrative burden and errors.
• Levelling the digital playing field: Encourages even small businesses to digitize.
• Boosting economic transparency: Gives authorities timely, accurate visibility of commercial transactions.

What is the France e-Invoicing Mandate?

The French e-invoicing mandate is a legal requirement that all domestic B2B invoices be electronic and that transaction data be sent to the tax administration in real time (continuous transaction control).

The e-Invoicing term is broadly used for the following core obligations

• E-invoicing: All domestic B2B invoices must be issued, transmitted, and received in a structured electronic format. These invoices must be exchanged between taxable entities using approved, certified platforms (not via email or paper).
• E-reporting: Businesses are also required to report transactional data for operations not covered by e-invoicing, such as B2C sales, exports, and imports. This ensures the tax authorities have a comprehensive, near real-time view of all relevant transactions.

France e-Invoicing Mandate Implementation Timeline

The French government postponed its original e-invoicing rollout (initially July 2024) to give businesses, software providers, and tax authorities more time to prepare. The rollout is now phased by company size, starting in 2026, and covers all VAT-registered businesses operating in France. This staged timeline allows large companies to lead the transition, followed by SMEs and micro-enterprises a year later. 

By September 2026, all businesses must be able to receive e-invoices, and the largest must start issuing them. One year later, every French business—including SMEs and micro-enterprises—will be fully covered by the e-invoicing and e-reporting mandate. Early preparation is crucial for a smooth transition and to avoid penalties.

Who Must Comply with the E-Invoicing Mandate?

The French e-invoicing mandate applies to all businesses established in France and subject to French VAT, regardless of their size or industry . It covers all B2B transactions conducted by the businesses. This includes: 

• All French-established companies (large, mid-size, SME, micro)
• Self-employed and freelancers registered in France
• Foreign companies with a permanent establishment or French VAT registration (for certain activities)
• Non-profits and associations engaging in taxable activities

Exemptions

• E-invoicing is not required for invoices issued to private individuals. Only e-reporting of sales data is needed.
• E-invoicing is not required for exports or sales to customers outside France. E-reporting of transaction details is required.
• Companies without a French VAT number or establishment.
• Entities not subject to VAT, such as certain non-profits.
• B2G invoices use the Chorus Pro platform, which is already mandatory. The new B2B e-invoicing rules do not apply.
• Some small businesses or self-employed individuals with VAT exemptions may be excluded, especially for B2C sales.

France e-Invoicing Requirements

The France e-invoicing mandate introduces a set of clear and detailed requirements that all in-scope businesses must follow. These requirements are designed to ensure that electronic invoices are not only standardized, but also secure, traceable, and accessible to tax authorities in real time. Here are the core requirements of the mandate:

1. Use of Approved Electronic Invoice Formats

Businesses must issue and receive invoices in one of the officially accepted structured formats:

• Factur-X (hybrid PDF/XML)
• UBL 2.1 (Universal Business Language XML)
• CII (UN/CEFACT Cross Industry Invoice XML)

Simple PDF or paper invoices will no longer be accepted for B2B transactions in scope.

2. Transmission via Certified Platforms

Invoices must be sent and received through a government-certified Partner Dematerialization Platform (PDP) or via the official Public Invoicing Portal (PPF). Direct emailing or traditional EDI will not fulfill the mandate’s requirements.

3. Mandatory Data Fields

Each electronic invoice must include all legally required data fields, such as:

• Seller and buyer identification (SIREN/SIRET numbers, addresses)
• Invoice number and date
• Description of goods/services, quantities, unit prices
• VAT amounts and rates
• Payment terms and due dates
• Additional fields such as transaction type and delivery address (if different)

4. Real-Time Data Reporting

Invoice data must be transmitted in real time to the French tax authorities, providing visibility into transactions as they occur. For transactions not subject to mandatory e-invoicing (such as B2C or cross-border), summary data must be sent through e-reporting.

5. Status Updates and Lifecycle Tracking

The new system requires tracking invoice statuses (e.g., sent, received, accepted, rejected, paid). Status updates must be reported to the authorities to ensure transparency across the invoice lifecycle.

6. Secure Archiving

All electronic invoices and credit notes must be securely archived for a minimum of 10 years in a tamper-proof format, guaranteeing integrity and authenticity for future audits.

7. Registration in the National Directory

All businesses must be listed in the official invoicing directory, which links company SIREN/SIRET numbers to their chosen platform. 

e-Invoicing Process in France

Here is the step-by-step process for e-invoicing mandate in France

• Prepare Invoice Data: Gather all required invoice information within your ERP, accounting, or e-invoicing software (including mandatory data fields: SIREN/SIRET, invoice date, VAT, etc.).
• Map Data Fields: Ensure your system’s invoice fields are correctly mapped to match the required format for French e-invoicing (Factur-X, UBL, or CII).
• Integrate with a Certified PDP: Connect your ERP/accounting/e-invoicing system to a certified Partner Dematerialization Platform (PDP)—for example, via API integration with a provider like ClearTax.
• Transmit Invoice Electronically: Your system sends the mapped invoice data to the PDP, which validates and converts it to the official format if needed.
• Platform Validation & Routing: The PDP checks the invoice for accuracy and completeness, then routes it to the recipient’s chosen platform (using the national directory).
• Invoice Delivery to Buyer: The buyer receives the electronic invoice via their PDP or the public portal.
• Automatic Data Reporting to Authorities: The PDP transmits required invoice data to the French tax authorities in real time.
• Track Status Updates: Status changes (sent, received, accepted, rejected, paid) are tracked and updated automatically between systems and platforms.
• Secure Archiving: The electronic invoice and its lifecycle data are securely archived by your PDP or archiving solution for at least 10 years.

E-Invoicing & E-Reporting Penalties in France

France imposes a structured penalty regime to ensure adherence to its upcoming e-invoicing and e-reporting mandates, aiming to enforce digital invoice issuance and accurate reporting of transaction data.

Key points:

• Penalties apply both to businesses (issuers of invoices and reporters) and to certified service providers (PDPs).
• There is a grace provision: the first breach may be waived if corrected within 30 days. This waiver is in effect until 2027

Penalty Table

Current Invoicing Practice vs. e-Invoicing System

With the new e-invoicing mandate, French businesses will experience a dramatic change in how invoices are created, sent, processed, and reported. While today’s systems rely heavily on manual processes and various formats, the new e-invoicing framework will bring structured automation and greater transparency. 

Below is a side-by-side comparison to illustrate these changes:

How to Prepare e-Invoicing in France: Steps for Businesses

Transitioning to the new France e-invoicing system may seem complex, but with a proactive approach, businesses can ensure a smooth and compliant shift. Here’s how to get started:

1. Review how invoices are created, sent, received, and stored.
2. Identify any manual steps and check if your software supports Factur-X, UBL, or CII formats.
3. Follow official updates for deadlines and technical requirements.
4. Select a certified Partner Dematerialization Platform (PDP) or consider the public invoicing portal (PPF).
5. Check if your existing software integrates with your chosen platform.
6. Update customer and supplier records with complete SIREN/SIRET numbers and VAT IDs.
7. Revise invoice templates to include all required fields.
8. Train finance, sales, and IT teams on new processes and software.
9. Register your business in the government’s official directory for invoice routing.
10. Test e-invoice exchanges with your platform and key partners.
11. Ensure all invoices are digitally archived for at least 10 years.
12. Inform clients and suppliers about your e-invoicing plans and coordinate platform choices.
13. Regularly check for updates from tax authorities and software providers.

Conclusion

The rollout of France’s e-invoicing mandate will be phased by company size, beginning in September 2026. By this date, all French VAT-registered businesses must be able to receive e-invoices, while large and mid-sized companies must also issue them and submit e-reporting for cross-border and B2C sales. SMEs and micro-enterprises will follow a year later. To comply, businesses must use approved formats, transmit invoices through certified platforms, include all mandatory data fields, register in the national directory, and ensure secure digital archiving for at least 10 years. The process also requires real-time data reporting and status tracking for every invoice.

To prepare for these changes, companies should review and update their invoicing workflows, select and integrate with a certified platform, ensure data completeness, train staff, and coordinate with business partners.