Regulatory updates - France

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

April 3 2024

DGFiP publishes updates for Partner Dematerialization Platforms (PDPs)

A new decree modifies parts of the legislation for the upcoming CTC mandate, including important updates on service providers’ application process to become Partner Dematerialization Platforms (PDPs).

February 21 2024

DGFiP offers guidance on the timetable preceding the CTC mandate

On 16 February, the Direction Générale des Finances Publiques (DGFiP) hosted a community relay meeting (Fr. Réunion de la communauté des relais de communication) with stakeholders of the upcoming CTC mandate. In this meeting, the DGFiP provided additional details on the timeline leading up to the obligation.

January 24 2024

Pagero is included on the French Government’s PDP candidate list

The Direction Générale des Finances Publiques (DGFiP) has published a list of service providers that are candidates to become Partner Dematerialization Platforms (PDPs) for the French mandate.

December 22 2023

Finance bill of 2024 was adopted, mandate timeline is settled

With the Finance bill of 2024 considered definitively adopted and expected to be published shortly, the start of the French CTC mandate is set for 1 September 2026.

November 24 2023

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.

October 18 2023

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.

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.   

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralized/Peppol

– B2B: Post Audit

– From 1 September 2026 B2B: Clearance/Centralized

Mandatory Infrastructure:

– B2G: Chorus Pro/Peppol

– B2B: N/A

– From 1 September 2026 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 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: Gradual Roll-Out

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer's consent required

– From 1 September 2026 B2B: All taxpayers


Not required, but common

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

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