Regulatory updates - France

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

September 18 2023

New expected timeline for French mandate announced

The Agency of State Financial Information Technology (AIFE) and the General Directorate of Public Finance (DGFiP) have released guidance on the implementation of the previously postponed French e-invoicing and e-reporting mandate, indicating an entry into force in 2026.

August 11 2023

Release of External B2B E-invoicing Specifications Version 2.3

The French Ministry of Economy and Finance released the latest version 2.3 of the External Specifications file.

August 2 2023

Commencement of French electronic invoice mandate postponed

The French Ministry of Economy and Finance (Le ministère de l'Économie et des Finances) has announced that the electronic invoicing mandate planned to commence in July 2024 has been deferred.

May 4 2023

France launches call for applications for e-invoicing pilot

France’s highly anticipated e-invoicing/e-reporting mandate starting in July 2024 is preceded by a pilot running between 3 January and 30 June of the same year. With the application to join the pilot now open, interested service providers and voluntary taxpayers must sign up before 26 June 2023.   

October 17 2022

Latest clarifications about the French e-invoicing and e-reporting mandate

Earlier this month, new information on deadlines to fulfill e-invoicing and e-reporting obligations in France, along with the timeframe to report the data to the Public Invoicing Platform (PPF), was released.

May 17 2022

Chorus Pro invoice responses through Peppol with Pagero

AIFE and Pagero have achieved the next step in preparations for mandatory B2B e-invoicing in France, by making it possible to submit Peppol invoice responses to Chorus Pro.

February 1 2022

European Commission authorizes France to implement mandatory B2B e-invoicing

France obtains the derogation from the European Commission to be able to mandate e-invoicing for B2B.

September 16 2021

France postpones the implementation of mandatory e-invoicing and e-reporting

Yesterday, the Council of Ministers confirmed that France would proceed with mandating countrywide B2B e-invoicing and e-reporting. Furthermore, new timelines for the implementation were announced.

May 11 2021

Beyond Chorus Pro: How to prepare for B2B e-invoicing and CTC in France

France is now pursuing a countrywide domestic B2B e-invoicing mandate. The council of ministers have announced a phased approach ranging from 2024 to 2026, requiring businesses to switch to e-invoicing.

November 20 2020

France takes decisive steps in mandating B2B e-invoicing

According to an amendment added to the 2021 budget plan, obligatory receipt and issuance of e-invoices will be phased into effect for French businesses over the next few years.

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralized/Peppol

– B2B: Post Audit

– From July 2024 (Postponed) B2B: Clearance/Centralized

Mandatory Infrastructure:

– B2G: Chorus Pro/Peppol

– B2B: N/A

– From July 2024 (Postponed) B2B: Chorus/PPF (for centralized)

Mandatory Format:

– B2G: UBL 2.0, UBL 2.1, CII 16B, CPP, FacturX, PES, PDF, Peppol BIS

– B2B: N/A

– From July 2024 (Postponed): UBL 2.1., CII 3.0, FacturX

Mandatory for Issuing:

– B2G: Suppliers to all contracting authorities

– B2B: No explicit requirements

– From July 2024 (Postponed) B2B: Gradual Roll-Out

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer's consent required

– From July 2024 (Postponed) B2B: All taxpayers


Not required, but common

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

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