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France E-Invoicing Mandate

Upcoming

Phased rollout — B2G active since 2020; B2B receiving from Sep 2026; B2B issuing from Sep 2026 / Sep 2027

Mandatory since: September 2026
Enforcement: Upcoming enforcement
Required formats: Factur-X, UBL 2.1
AI Summary

France is rolling out mandatory electronic invoicing and e-reporting in phased stages. B2G mandatory e-invoicing through Chorus Pro has been in effect since 2020. The B2B e-invoicing mandate is being introduced progressively: the receiving obligation begins for all companies on 1 September 2026, and the issuing obligation begins on 1 September 2026 for large and mid-sized companies, extending to SMEs and micro-companies on 1 September 2027. Businesses must use either Factur-X (a PDF with embedded XML, widely preferred for its readability) or UBL 2.1 (pure XML). Invoices are transmitted via the Chorus Pro portal, the PEPPOL network, or through registered approved service providers (PDP). The platform requirements and scope of the clearing model continue to be clarified by DGFiP.

Grounded in official sources listed below. Not a substitute for legal or tax advice.

Quick Answers

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Who Is Affected

  • All B2G suppliers to French government — mandatory since 2020
  • B2B receiving — all businesses receiving invoices in France, mandatory from 1 September 2026
  • B2B issuing — large and mid-sized companies from 1 September 2026; SMEs and micro-companies from 1 September 2027
  • Including foreign companies issuing to French entities

Invoice Types in Scope

B2BB2G

Transmission Routes

Businesses operating in France can transmit e-invoices through one or more of the following routes, depending on the recipient type and technical infrastructure.

Government Portal Route

Submit invoices via the official government e-invoicing portal directly.
Peppol Network Route

Send and receive invoices via the Peppol global e-delivery network using a certified access point.

Common Mistakes to Avoid

  • Submitting invoices in wrong format (not Factur-X or UBL 2.1)
  • Missing mandatory fields: supplier/buyer VAT numbers (BT-28, BT-45), SIRET for B2G
  • Using Chorus Pro portal without registering as a foreign supplier
  • Failing to archive invoices in original, unalterable format
  • Sending PDFs without embedded XML data (not compliant)

Upcoming Milestones

September 2026
Mandatory
B2B receiving obligation

All businesses receiving invoices in France must be able to receive e-invoices in Factur-X or UBL 2.1 format.

September 2026
Mandatory
B2B issuing — large and mid-sized companies

Large companies and mid-sized enterprises (entreprises de taille intermédiaire) must issue e-invoices under the B2B mandate.

September 2027
Mandatory
B2B issuing — SMEs and micro-companies

Small and medium-sized enterprises and micro-companies join the B2B e-invoicing mandate.

Implementation Checklist

  1. 01

    Register on Chorus Pro

    Critical Legal

    Create an account on the French government e-invoicing portal (Chorus Pro). Required for all B2G invoices and mandatory for B2B under the phased rollout beginning September 2026. Source: Chorus Pro is operated by the Direction Générale des Finances Publiques (DGFiP).

  2. 02

    Select an e-invoicing format

    Critical Technical

    Choose between Factur-X (PDF + XML, cross-sector) or UBL 2.1 (pure XML). Most businesses use Factur-X for its PDF readability. Source: AFNOR specification for Factur-X.

  3. 03

    Configure ERP for mandatory fields

    Critical Technical

    Map your ERP fields to Factur-X or UBL 2.1 schema. Key mandatory fields: supplier VAT number (BT-28), buyer VAT number (BT-45), invoice line details, total amounts. Source: EN 16931-1:2017 specification (CEN).

  4. 04

    Implement Peppol access point or portal submission

    Operational

    Send invoices via Peppol network (access point required) or Chorus Pro portal. Assess which route suits your volume and ERP. Source: OpenPeppol BIS 3.0 specification for Peppol route.

  5. 05

    Set up inbound invoice processing

    Operational

    Configure your system to receive and process e-invoices in Factur-X or UBL 2.1 format, including validation and archiving. Source: Chorus Pro technical documentation.

  6. 06

    Ensure 10-year archive compliance

    Critical Legal

    All e-invoices must be archived for 10 years in their original format. Verify your archiving solution meets legal requirements under French commercial code. Source: Code de commerce, articles L.123-22 to L.123-25.

  7. 07

    Test with Chorus Pro sandbox

    Technical

    Use the Chorus Pro test environment to validate your invoice format and routing before going live. Source: Chorus Pro sandbox documentation.

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E-Invoice Standards for France

EN 16931 Regional

CEN (European Committee for Standardization)

7 countries
Peppol BIS 3 Universal
Peppol

OpenPeppol AS (non-profit)

7 countries
Factur-X National

AFNOR (Association Française de Normalisation)

1 countries
UBL 2.1 Universal

OASIS Open

3 countries

ERP Systems for France

SAP S/4HANA Enterprise

SAP SE

Native support Yes
Complexity high
6 countries
Odoo Open Source

Odoo S.A.

Native support Add-on required
Complexity medium
6 countries
Oracle NetSuite Enterprise

Oracle Corporation

Native support Add-on required
Complexity high
5 countries

Official Sources

All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.

  • Factur-X — Official Specification Standard Body
    AFNOR (Association Française de Normalisation) Last verified: 2026-05-01

    Cross-sector e-invoice standard in France; mandate basis for B2B/B2G

  • Chorus Pro Portal Government
    Direction Générale des Finances Publiques (DGFiP) Last verified: 2026-05-01

    French government e-invoicing portal; mandatory registration for B2G and B2B

  • Loi de Finances 2020 — Article 153 Government
    Legifrance (French Legal Information Service) Last verified: 2026-05-01

    Legal mandate basis for mandatory e-invoicing in France

Last reviewed: 2026-05-15