Regulatory updates - France
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country specifications
E-Invoicing/CTC Model:
– B2G: Centralized/Peppol
– B2B: Post Audit
– From 1 September 2026 B2B: Decentralized
Mandatory Infrastructure:
– B2G: Chorus Pro/Peppol
– B2B: N/A
– From 1 September 2026 B2B: PDP/PPF
Mandatory Format:
– B2G: UBL 2.0, UBL 2.1, CII 16B, CPP, FacturX, PES, PDF, Peppol BIS
– B2B: N/A
– From 1 September 2026: UBL 2.1., CII 3.0, FacturX
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
– From 1 September 2026 B2B: Large and intermediate
– From 1 September 2027 B2B: Small, medium and micro
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer's consent required
– From 1 September 2026 B2B: All taxpayers
eSignature:
Not required, but common
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions