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

Senate proposes updated timelines for the French CTC mandate
An amendment proposal has been introduced by the French Senate to the 2024 Finance Bill, suggesting 1 July 2025 as the first phase of the entry into force for the French e-invoicing and e-reporting (jointly, CTC) mandate.
New timeline proposed for French e-invoicing mandate
The Direction Générale des Finances Publiques (DGFiP) has introduced an amendment to the Finance Bill of 2024, proposing a starting date of the French mandate in 1 September 2026.
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.
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.
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.
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.
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.
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.
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.
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.
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
eSignature:
Not required, but common
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

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