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E-Invoicing in France

Last update: 2024, October 16

Summary

B2G

Mandatory

Mandatory via the central platform Chorus Pro, in UBL 2.1 or CII structured format, or Factur-X hybrid format.

B2B

Will become mandatory soon

Currently allowed using EDI, e-signature or guaranteeing a complete audit trail.
Gradually mandatory (2026-2027) via certified providers (PDP).

What the Law Says

B2G E-Invoicing

B2G e-invoicing has been mandatory in France since January 1, 2020. All suppliers to public entities are required to issue invoices electronically via the official and obligatory central platform Chorus Pro.

The French government is currently developing a new e-invoicing platform (in the context of the upcoming B2B e-invoicing mandate) – the Portail public de facturation (PPF) – but it is unclear yet whether it will replace Chorus Pro or not.

B2B E-Invoicing

The B2B e-invoicing mandate in France will require all businesses to send and receive invoices electronically, in an EN16931-compliant format, starting in 2026, following a phased roll-out:

September 1st, 2026: mandatory for medium- & large-sized companies (turnover > 50 M€ and/or employees > 250)
September 1st, 2027: mandatory for all companies

There is however the possibility for this deadline to be postponed by an additional 3 months by the government.

According to the law, businesses will have to send and receive invoices through a certified provider (PDP).

PDPs are private service providers that have been certified by the French government for their ability to offer e-invoicing capabilities in full compliance with the B2B mandate.

Prior to the mandatory implementation of this mandate, businesses can still transmit invoices in the following ways:

Paper-based invoices
PDF invoices with e-signature or complete audit trail
EDI

E-Reporting

In parallel to the mandatory B2B e-invoicing mandate, an e-reporting mandate will also be implemented following the same deadlines:

September 1st, 2026: mandatory for medium- & large-sized companies (turnover > 50 M€ and/or employees > 250)
September 1st, 2027: mandatory for all companies

Mandatory invoice data will be extracted directly by the PDPs and sent to the tax authority.

Timeline

B2G Mandatory

B2G e-invoicing is mandatory for all companies sending invoices to public administrations.

B2B mandatory for Medium & Large companies

E-invoicing & e-reporting becomes mandatory for mid & large companies (turnover > 50 M€ and/or employees > 250).

All businesses with mid or large suppliers must consequently also be able to receive e-invoices.

B2B Mandatory for All Companies

E-invoicing & e-reporting becomes mandatory for all companies through the PDPs.

Jan 1, 2020

Sept 1, 2026

Sept 1, 2027

Technical Details (B2G)

All invoices to French Public Administrations must be submitted through the Chorus Pro central platform. The accepted formats are numerous, but mostly revolve around:

UBL 2.1
UN/CEFACT CII
Hybrid PDF with structured XML (such as the Factur-X format, or a signed PDF with an XML embedded)

All these formats are compliant with the EN 16931.

Suppliers of public administrations that are not equipped with e-invoicing solutions can also manually input their invoices directly on Chorus Pro.
Comprehensive B2G specifications are available in the documentation section of the Chorus Pro portal.

While the Chorus Pro platform was initially supposed to be replaced by the Portail Public de Facturation (PPF) with the upcoming B2B e-invoicing mandate, the announcement of October 2024 of a reduced scope for the PPF makes it unclear whether the Chorus Pro platform will actually disappear or not.

Upcoming B2B E-Invoicing Mandate

5-Corner Model

The upcoming B2B mandate encompasses both e-invoicing and e-reporting obligations, with a phased rollout planned for 2026 and 2027.

Initially structured as a “Y-Scheme,” the system featured a central platform (PPF – Portail Public de Facturation) and certified service providers (PDPs – Partner Dematerialization Platforms), allowing companies the choice of either option for submitting e-invoices and fulfilling e-reporting requirements.

However, in October 2024, it was announced that the PPF would no longer handle invoice processing and delivery, instead focusing solely on maintaining the central directory of companies and receiving tax data for e-reporting.

As a result, the B2B mandate will now adopt a standard 5-corner model, involving the following participants:

E-Invoice Format

3 formats are mandated by the government, and must be managed by all PDPs. All 3 are compliant with the European Norm (EN) 16931:

UBL 2.1
UN/CEFACT CII
Factur-X (hybrid format with a readable PDF + a XML containing structured data)

Comprehensive specifications are available on the website of the DGFiP (French tax authority). Read our E-Invoicing Essentials article about the EN 16931 to also find additional resources & specifications.

Both parties and their respective PDPs can mutually agree on any other electronic format, provided the necessary tax data for e-reporting can be extracted from it. This flexibility will enable companies to continue operating most of their existing EDI connections and to use the EDIFACT format, which remains widely used in various industries.

E-Invoice Delivery

PDPs have the flexibility to manage electronic invoice delivery as they see fit. Some may already have point-to-point EDI connections in place between themselves, which they can continue using or even expand by adding new such connections.

However, it is mandatory for all PDPs to be interconnected. To meet this requirement fully, only one solution is viable: a 4-corner model network, specifically through the Peppol network.

The Peppol network operates on a “Connect once, connect to all” principle, allowing any PDP connected to it to reach all other PDPs within the network. This ensures that PDPs can serve their customers effectively and that any seller can deliver e-invoices to any buyer.

As a result, the French government is collaborating with the OpenPeppol association to establish a Peppol Authority in France and in order to maximize the Peppol network capabilies in light of the upcoming mandate.

Upcoming Mandate Overview

The Invoicing Hub Word

France

After implementing a central platform for B2G e-invoicing, France initially planned to introduce the Y-Scheme for its B2B mandate, incorporating both a central platform and certified providers.

However, due to time and budget constraints, the French government has significantly scaled back the project, deciding to rely exclusively on PDPs (Partner Dematerialization Platforms) for invoice processing and delivery. The PPF (Portail Public de Facturation) will focus primarily on the e-reporting aspect of the mandate. As a result, the mandate will ultimately follow a 5-corner model.

This shift has notable implications, particularly for many companies (especially smaller ones) and service providers that had initially planned to rely solely on the PPF. These businesses will now need to adjust their approach and select a PDP.

For some companies, this may result in additional costs, as the PPF was initially a free option, whereas most PDPs will likely charge for their services.

As a result, PDPs will play a central role in the upcoming B2B mandate, as their use will be mandatory. This will enable them to showcase their unique capabilities. Already, various types of PDPs are emerging, such as international e-invoicing providers targeting large companies, local French providers focusing on smaller businesses, accounting solutions, banks, etc.

One remaining uncertainty is whether the Chorus Pro B2G platform will continue to operate, with further clarification from the government expected in the coming weeks.

Additional Resources

DGFiP

Public entity supervising the e-invoicing mandates in France

AIFE

Public entity in charge of technically enabling the e-invoicing mandates in France

Chorus Pro portal

France B2G central platform

Registered PDPs

Official list of provisionally registered PDPs

B2G mandate specifications

Detailed documentation on how to implement the French B2G mandate

B2B mandate specifications

Detailed documentation on how to implement the French B2B mandate

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