Regulatory updates - France

Chorus Pro, which has functioned as the public sector’s invoice exchange framework since 2017, will continue to serve the public sector in France alongside the upcoming B2B e-invoicing and e-reporting obligations commencing in 2026-2027.

Beginning September 2026, companies supplying the public sector will have two options for transmitting invoices:

• Using an approved PDP – with exceptions for works contract invoices, legal costs, reimbursement requests, and more.
• Using Chorus Pro and its established invoice transmission methods for public administrations – this includes portal entry or submission, EDI or API submission, which will remain accessible for companies sending invoices to public sector entities at the state and local levels.

For additional information, please refer to the official announcement from the French tax authority.

AFNOR (the French National Organization for Standardization)—the entity that published this draft version of the API technical specifications—aims to define standardized APIs and applicable rules to facilitate the exchange of e-invoices, e-reporting data, and lifecycle statuses between PDPs, among other information.

Draft version 0.1 will remain open for public review and comments for one month, allowing stakeholders interested in the upcoming mandate to provide feedback. Future versions will be published in the coming months, incorporating the feedback received.

On April 11, 2025, the National Assembly rejected the amendment to postpone the French CTC mandate. The amendment proposed to delay the previous timeline by one year to give companies more time to prepare for the reform.

The previous timeline still remains, and companies should continue preparing for the following roll-out schedule:

• September 1, 2026:  Obligation for all companies to be able to receive e-invoices, and Large (Grandes Entreprises) and Intermediate (Entreprises de Taille Intermédiaire) companies to issue e-invoices;
  • This date may be postponed by a decree until December 1, 2027, at the latest;

• September 1, 2027: Obligation for Small, Medium (Petites et Moyennes Entreprises) and Micro (Très Petites Entreprises) companies to issue e-invoices.
  • This date may be postponed by a decree until December 1, 2028, at the latest.