How to Send and Receive Electronic Invoices in France?

France is implementing a nationwide mandatory e-invoicing framework for all VAT-registered businesses through a phased rollout beginning in September 2026. The new regime will change how businesses exchange invoices in France. The invoices must be exchanged in approved structured formats, including Factur-X, UBL, or CII, through approved platforms. 

Built on the Y-model architecture, the framework enables invoice validation, secure exchange, and automated reporting to the Direction Générale des Finances Publiques (DGFiP). The reform is intended to strengthen VAT compliance, improve transaction transparency, and standardise electronic invoicing across France.

Key Takeaways

• E-invoicing and e-reporting have become mandatory for all French VAT-registered companies. 
• From September 1, 2026, large companies and mid-sized enterprises must issue e-invoices. SMEs and micro-enterprises will be required to issue e-invoices starting from September 1, 2027.
• Only government-approved structured formats may be used, namely Factur‑X (a hybrid PDF/XML), UBL 2.1 XML, or CII XML. 
• Every business must use a state-approved e-invoicing platform. These Approved Platforms handle the exchange and validation of invoices between businesses and ensure automatic reporting to the tax authorities, while the public portal serves as the central directory and data hub.
• Alongside e-invoicing, businesses must also carry out e-reporting. Transaction and payment data for B2C sales and international B2B transactions are transmitted to the tax authority even where no invoice passes through the domestic exchange system.

How to Send And Receive Invoices in France

France uses a digital system for sending and receiving invoices. Instead of emailing invoices to customers, businesses exchange them through approved invoicing platforms. Here’s a step-by-step breakdown:

Step 1: Invoice Creation and Submission

The seller creates an electronic invoice in its accounting or ERP system. The invoice is then sent to a certified Approved Platform (PA), which every business must contract with to issue and receive electronic invoices.

Step 2: Invoice Validation and Format Compliance

Rather than sending a paper or PDF invoice via e-mail, the invoice is transformed into a structured electronic file that complies with France's official standards. The exchange platform first validates whether the file format conforms to technical requirements and all mandatory business and tax fields have been filled in correctly. After these validation checks, the document is released for further processing.

Step 3: Buyer System Integration

The invoice is directed to the buyer's preferred software without human intervention. Since the information recorded is structured and complete, the invoice and relevant documents such as purchase orders, goods receipts, and approval records can be matched and processed immediately by the buyer.

Step 4: Automated Tax Data Transmission

As the document passes through the approved platform, the required transaction data is forwarded to the DGFiP as part of France's continuous reporting framework. This removes the need for businesses to prepare and submit the same invoice information through a separate reporting process.

Step 5: Exception Handling and Processing Updates

Any discrepancy, such as missing information or a validation error while processing an invoice, is flagged immediately. Thus, businesses can resolve the issue and retransmit the invoice in no time. This saves lengthy communication and minimises the risk of delays in payments and administrative workload.

Step 6: Secure Exchange Through Certified Platforms

This is how businesses exchange invoices in France: every invoice passes through a certified platform rather than being sent directly between trading partners. The seller's platform sends the invoice to the buyer's platform, making the process secure and compliant with French e-invoicing rules. Both the seller and the buyer must each be connected to an Approved Platform, and the two platforms interoperate to exchange the invoice and its lifecycle statuses.

A supplier, for instance, generates an invoice in its ERP system and forwards it to the PA of its choice. The platform checks that the invoice is in an accepted format, such as Factur-X, and contains all the required details. After validation, the invoice is delivered to the buyer's platform.

The buyer receives the invoice electronically, while the invoice data is automatically reported to the DGFiP. Once the payment is completed, the payment status is also updated on the platform.

Key Platforms Used for Invoice Exchange in France

France’s e-invoicing ecosystem involves several key platforms and networks:

Public Invoicing Portal (PPF/Chorus Pro)

The Portail Public de Facturation (PPF) is the government-operated central directory and data hub for the B2B reform, operated by the AIFE. It is separate from Chorus Pro, which remains the dedicated platform for public sector invoicing. Since 1 January 2017 it has been mandatory for suppliers to the public sector to send their invoices electronically through Chorus Pro, with the obligation phased in by company size through to 2020.

Under the new regime, the PPF acts as the central directory and the data concentrator that collects invoicing, transaction and payment data for the tax authorities. It does not transmit invoices between businesses, so every company needs an Approved Platform for exchange. Invoices to public sector recipients continue to be handled through Chorus Pro.

Approved Platforms (PAs)

These are private e-invoicing service providers registered and certified by DGFiP. Each PA, sometimes called a “Plateforme Agréée", offers secure invoicing services. They receive invoices from suppliers, convert or validate them into compliant formats for recipients, and relay them onward. 

PAs also extract transaction and payment data to transmit to the tax authority. Businesses typically integrate their accounting or ERP software with a PA for automated invoice generation and exchange. 

Interoperability Networks (Peppol/EDI)

France’s system supports international e-invoicing standards. Approved Platforms can use the Peppol network to exchange invoices, and the French framework supports the three core formats: UBL, CII, and Factur-X. Traditional EDI channels can continue, provided that invoices are converted into an approved format and routed through a certified platform. Many PAs offer Peppol access to facilitate cross-border invoicing.

Accounting Software Integrations

Many companies will send and receive e-invoices directly through their financial software or ERP, which connects to a chosen PA. This integration automates the process: the software formats the invoice correctly and despatches it via the platform. Even the smallest businesses must connect to an Approved Platform, because the government dropped its earlier plan to offer a free public invoicing service through the PPF.

How to Send an Invoice in France

Understanding how to send electronic invoices in France is essential because ordinary PDF invoices will no longer satisfy the mandate for in-scope B2B transactions.

Create a Compliant Invoice

France's e-invoicing system requires invoices to be created as structured electronic documents. Businesses must generate invoices in an approved format such as Factur-X, UBL 2.1 XML, or CII XML, ensuring that every mandatory data element is mapped to the correct field. 

This includes business identifiers (SIREN/SIRET), invoice references, billing and delivery details, VAT information, payment terms, transaction type, and line-item data. Since the invoice data is processed automatically by ERP systems, platforms, and the DGFiP, missing or incorrectly mapped fields can result in validation failures or rejected invoices.

Select an Approved Platform

Register with an Approved Platform (PA). This applies to every business regardless of size, since the free public portal option is no longer available. If your accounting software is already connected to a PA, confirm which platforms it supports. 

Each business may choose one or more PAs for its invoicing. The choice of platform is independent of your customer’s choice; your invoice will be routed via the national directory to the recipient’s platform.

Submit the Invoice to the Platform

Submit the invoice through the platform via the web portal or an API connection. The platform then validates the file for data integrity and completeness and converts it into the format the recipient requires. The platform then transmits the invoice to the recipient's platform and forwards the required data to the tax authorities, ensuring the invoice is traceable through its lifecycle.

The Platform Transmits and Reports

Once validated, the platform forwards the electronic invoice to the recipient's Approved Platform, or to Chorus Pro where the recipient is a public sector body. At the same time, the platform extracts key invoice data and transmits it to the tax authorities for e-reporting. You do not need to send any additional files to the government; the platform handles compliance reporting automatically.

Monitor Status and Responses

Once the invoice is sent, the platform tracks it through to completion. It confirms receipt and processing on the buyer's end, and if the buyer rejects it or there is a due date, the platform flags this so a corrected e-invoice can be issued. Payment status follows the same path once paid, that update is captured by the platform and reported to DGFiP.

How to Receive E-Invoices in France

Receiving an e-invoice is similarly straightforward but also requires registering with an approved platform. The steps are:

Choose a Receiving Platform

Ensure your company is registered with at least one certified Approved Platform to receive incoming invoices. Update your entry in the national directory (Annuaire) to indicate your chosen delivery channel. 

Receive the e-invoice

When a supplier submits an invoice to your designated platform, you will be notified through that platform or via your connected accounting system. The invoice arrives in the standardised format you support. Because the government enforces the format and data rules, all required fields e.g., your SIREN, delivery address, and VAT information will be present.

Review and Confirm

Verify the invoice details against your system's records for accuracy. If the invoice is valid, you can accept it on the platform. However, if a discrepancy exists, reject it and request a correction. The platform will then notify the supplier accordingly whether you have accepted the invoice or require corrections.

Post the Invoice and Payment

Once the invoice is accepted, record it in your accounting system as usual. When you make payment, update the invoice status in the platform if required. The platform will report the payment event to the seller’s platform and to the tax administration, completing the e-reporting cycle.

Who Must Send and Receive Electronic Invoices?

Any business with French VAT obligations will be part of the e-invoicing system. This covers everyone from multinational companies and mid-sized businesses to local shops, freelancers, and auto-entrepreneurs. While all businesses are eventually in scope, company size determines when the obligation to issue e-invoices begins under the phased timeline.

The phased timeline means:

• From September 1, 2026: Every company must be able to receive electronic invoices. Large enterprises (GE) and intermediate-sized enterprises (ETI) must issue their invoices electronically from this date.
• From September 1, 2027: All remaining SMEs and micro-enterprises must issue invoices electronically.

Benefits of Sending and Receiving E-Invoices

Transitioning to electronic invoicing yields several concrete benefits for businesses and the economy:

• Improved Accuracy and Compliance: Structured digital invoices enforce data completeness and correct VAT treatment. Built-in validation prevents many errors, reducing the risk of rejected invoices or penalties. 
• Better Cash‑Flow Management: With invoices exchanged instantly, companies can track receivables and payables in real time. 
• Enhanced Security and Recordkeeping: E-invoices transmitted via certified platforms are encrypted and time‑stamped, ensuring authenticity and integrity. 
• Fraud Reduction and VAT Control: For the government, mandatory e-invoicing provides near-real-time visibility into transactions, reducing VAT fraud. 

Role of ClearTax E-Invoicing Platform

ClearTax is one of the Approved Platforms (PAs) authorised by the French tax authorities. As an official PA, ClearTax provides a cloud-based e-invoicing solution that automates compliance for French businesses. Key aspects of ClearTax’s platform include:

• Integration and Format Support: ClearTax seamlessly integrates with a company’s ERP or accounting software to generate invoices in the mandated formats.
• Secure Invoice Transmission in France: The platform encrypts and securely transmits the electronic invoice to the buyer's Approved Platform, or to Chorus Pro when the recipient is a public sector body. ClearTax’s status tracking lets companies confirm that invoices have been delivered and accepted by recipients.
• E-Reporting and Archiving: In addition to sending invoices, the platform automatically extracts the required invoice data from domestic B2B flows for the tax authorities, and handles e-reporting of transaction and payment data for B2C and international transactions.
• Regulatory Compliance: ClearTax is officially certified by DGFiP as a PA in France. This means invoices and data transmitted via ClearTax are fully compliant with French e-invoicing and e-reporting laws.
• Support and Training: It offers implementation support and training to help businesses transition smoothly with a help desk to answer questions about the French e-invoicing process.