How E-Invoicing and E-Reporting Works in France: Step-by-Step Process

France’s e-invoicing system replaces PDF exchanges for domestic B2B transactions with structured invoices routed through state-approved platforms and a central directory. In parallel, B2C and cross-border sales are covered by structured e-reporting, creating an end-to-end, data-driven VAT control framework.

Key Takeaways

• Domestic B2B invoices must be issued and received as structured data through approved platforms, not emailed PDFs.
• A central directory determines invoice routing based on the buyer’s declared receiving platform and address.
• Platforms perform mandatory technical and VAT validations before invoices can be routed or delivered.
• Multiple routing patterns exist (platform-to-platform or via the public portal) depending on supplier and buyer choices.
• Invoice lifecycle statuses and, where applicable, payment data circulate through the ecosystem for transparency and control.
• B2C and most cross-border transactions rely on transaction and payment data reporting rather than invoice document exchange.

What is E-Invoicing in France?

E-invoicing in France is the mandatory issuance and receipt of structured electronic invoices for in scope domestic B2B transactions. Unlike emailing a PDF, France’s model relies on an interoperable network where invoices are created in compliant formats, routed via a directory, validated, delivered to the buyer’s chosen platform, and key data is transmitted to the tax authority.

Two connected obligations: e-Invoicing and e-Reporting

France’s reform is often described as two parallel tracks:

• E-invoicing: Structured invoice exchange for domestic B2B transactions between VAT taxable businesses established in France.
• E-reporting: Transmission of transaction data (for example B2C, exports, certain cross-border flows) and payment data in defined cases, without sending an invoice document through the same route.

Key actors in the French model

Before the step by step flow, it helps to understand who does what:

• PPF (Portail Public de Facturation): The public portal, with core functions centered on the directory used for routing and a concentrator role for transmitting invoice and transaction data to the tax administration.
• PA (Approved Platform): A state approved platform that can issue, receive, route e-invoices, perform validations, and exchange mandated data with the administration. Many documents and older project materials refer to these platforms as PDP (Plateforme de Dématérialisation Partenaire) which was its earlier name.
• Businesses and their ERP or billing systems: Where invoice data is produced, enriched, and reconciled with orders, deliveries, and payments.

Formats used for structured invoices

France supports structured formats designed for automated processing. In practical implementations, platforms typically generate or accept formats such as:

• Factur-X: A hybrid format combining a human readable PDF with embedded structured data.
• UBL and CII: Fully structured XML invoice syntaxes used for system to system automation.

The chosen platform and ERP integration approach usually determine which format is produced, accepted, and archived internally.

Step-by-Step Process of E-Invoicing in France [With Example]

The steps below follow the operational process most businesses should implement.

Overview

1. Classify the transaction first to decide whether e-invoicing, e-reporting, or payment reporting applies.
2. Select how invoices are issued and received using an approved platform or the public portal.
3. Define ERP source systems, entity scope, master data ownership, and exception handling rules.
4. Register buyer e-invoicing addresses and receiving preferences in the central directory.
5. Create invoices in compliant structured formats with all mandatory data fields.
6. Run platform validations before routing; failed checks block delivery until corrected.
7. Route invoices based on directory lookup between platforms or via the public portal.
8. Buyer receives invoices, processes them, and sends lifecycle status updates.
9. Perform buyer-side checks, reconciliation, and dispute or refusal handling.
10. Run e-reporting and payment reporting in parallel where required.
11. Archive invoices securely with long-term audit and retrieval capability.

Each step assumes a common scenario: SupplierCo sells goods to BuyerCorp, both established in France and subject to VAT.

Step 1: Confirm whether the transaction is e-Invoicing or e-Reporting

Business should start by classifying the transaction, because this determines the channel, data set, and controls.

Use this quick decision table as an internal rule of thumb:

This classification should be embedded into invoicing rules early, because it impacts invoice numbering, VAT logic, mandatory fields, routing, and exception handling.

Step 2: Choose your channel and platform setup

Each business must decide how it will issue and receive flows:

• Use a PA for issuing and receiving: Best for ERP integration, automation, validations, and workflow features.
• Use public portal services where applicable: The public portal remains part of the ecosystem, especially for directory driven routing and data concentration, and it can also serve as a receiving or issuing option depending on the final operational services available to businesses.

At this stage, define:

• Which entity (head office vs subsidiaries) uses which platform
• Which ERP or billing system is the source of invoice truth
• Who owns master data quality (SIREN, VAT IDs, addresses, delivery locations)
• How exceptions are handled (credit notes, cancellations, disputes)

Step 3: Register e-invoicing addresses and receiving preferences in the directory

Routing in France relies on the directory concept: the buyer is discoverable, along with its receiving platform and e-invoicing address.

Operationally this means:

• Buyer designates a receiving platform (PA or public option)
• Buyer’s e-invoicing address is recorded and maintained
• Supplier can route invoices only when the buyer’s directory data is available and consistent

Note: This step is where many early failures happen in pilots, because address mapping and entity identifiers are often inconsistent across ERP, procurement, and finance systems.

Step 4: Create the invoice in a compliant structured format

Supplier prepares the invoice from its ERP or billing tool and ensures it contains all required information. In addition to standard invoice content, France’s reform introduces additional mandatory data elements in some cases, for example:

• The buyer’s identifier (such as SIREN when required)
• Delivery address when different from billing address
• A flag indicating whether the invoice relates to goods, services, or both
• VAT on debits indicator if the supplier has opted for it

Example: SupplierCo’s platform typically converts ERP output into the required syntax (for example generating Factur-X or XML) and checks that key fields comply with structural rules.

Step 5: Platform validation before routing

Once supplier submits the invoice to its chosen platform, the platform runs validation to ensure the invoice can legally and technically travel through the network.

Validation commonly covers:

• Format compliance (schema and structure)
• Mandatory fields present and correctly formatted
• Party identifiers and addresses valid
• VAT fields internally consistent
• Routing data available for the recipient

If validation fails, the invoice is rejected at this stage and does not move forward until corrected.

Example: SupplierCo submits an invoice missing BuyerCorp’s required identifier or with an invalid delivery address field. The platform rejects it with an error, SupplierCo fixes the data, and resubmits.

Step 6: Directory lookup and routing to the buyer’s platform

After passing validation, the platform checks the directory to determine where to deliver the invoice.

France’s routing can be understood through common routing patterns. The table below explains when each is used.

Step 7: Buyer receives the invoice and posts status updates

Once delivered, buyer’s platform makes the invoice available to accounts payable workflows, either directly in the platform UI or through ERP integration.

From here, status handling becomes important. The ecosystem supports acknowledgment style updates that reflect where the invoice is in its lifecycle, for example:

• Deposited or submitted
• Delivered to recipient platform
• Received or made available to buyer
• Rejected (technical or rules failure)
• Refused (buyer dispute or commercial rejection)
• Accepted (explicitly or implicitly through processing)
• Paid (where payment reporting is applicable)

Status updates matter because they create transparency, support auditability, and may be transmitted back through the ecosystem for compliance and reporting requirements.

Step 8: Buyer validation, reconciliation, and dispute handling

Buyer performs internal business checks, usually including:

• Purchase order match
• Goods receipt confirmation
• Pricing and quantity reconciliation
• VAT rate and deductibility checks
• Contractual terms verification

If Buyer finds an issue, the invoice can be refused through the platform workflow.

Example: BuyerCorp receives an invoice for 10 units but only 8 were delivered. BuyerCorp refuses the invoice with a reason code or explanation in the workflow. SupplierCo is notified and issues a corrected invoice or a credit note depending on the situation.

Step 9: E-reporting and payment reporting run in parallel where required

Alongside invoice exchange, the administration receives mandated data feeds:

• Invoice data extracted from structured invoices
• Transaction data for flows not covered by invoice exchange (for example many B2C or cross border scenarios)
• Payment data in defined cases (commonly linked to service transactions and VAT timing requirements)

The key operational point is that businesses should treat reporting as a structured data pipeline, not as a manual upload activity. This typically means mapping ERP events and payment events to the reporting payloads supported by the chosen platform.

Step 10: Archive and store invoices with audit proof

Archiving is not an afterthought in France’s model. Businesses need to ensure:

• The invoice is stored in a durable format that preserves integrity and readability
• The structured payload is retained alongside the human readable representation where relevant
• Retrieval is possible for audits, disputes, and VAT controls
• Storage policies meet both accounting and tax retention requirements

Many businesses centralize this into an archiving layer integrated with ERP and the chosen platform.

B2B vs B2C Differences in the Flow

The differences become clear when comparing whether an invoice document is exchanged or only data is reported. The table below summarizes the operational contrast.

Benefits of E-Invoicing in France

France’s reform is a compliance obligation, but it also creates measurable operational advantages when implemented correctly.

• Faster invoice delivery and fewer lost invoices due to directory based routing
• Reduced manual keying through structured formats and ERP integration
• Stronger controls for VAT consistency, audit trails, and fraud prevention
• Improved dispute management through standardized refusal and correction workflows
• Better cash visibility when payment data reporting is used and aligned with receivables workflows
• Long term readiness for automated VAT reporting and prefilled declarations as the ecosystem matures

Operational Checklist to Avoid Rejections and Rework

This section is designed to be used as an implementation checklist during onboarding and testing.

Data readiness checklist

• Validate SIREN and VAT identifiers for customers and suppliers
• Standardize billing and delivery address structures across ERP and CRM
• Ensure product and service lines map cleanly to VAT rates and exemptions
• Confirm invoice numbering rules and entity scoping (group vs subsidiary)
• Align payment terms, due dates, and settlement references for reporting consistency

Common validation and processing failures to prevent

• Missing buyer identifier: Often caused by incomplete customer master data.
• Delivery address mismatch: Delivery address required when different from billing, but not consistently populated.
• Data line inconsistencies: VAT rate, taxable base, and VAT amount do not reconcile.
• Invalid structured format output: ERP export does not map correctly to the required schema.
• Directory routing failure: Buyer’s receiving platform or address not declared or outdated.
• Duplicate invoice attempt: Same invoice number or payload resent without cancellation logic.

Conclusion

France’s e-invoicing reform is not just a format change. It is a new operating model that links invoice creation, routing, validation, lifecycle tracking, reporting, and archiving into one compliance and automation framework. Businesses that treat it as a structured data program, strengthen master data, and design exception workflows early will achieve both compliance and long-term efficiency.

Government Resources and Official Portals