e-Invoicing in France | All You Need to Know

Although September 2026 seems to be some time away, there is much preparation to be done ahead of the B2B electronic invoicing implementation date in France. The French tax authority, Direction Générale des Finances Publiques (DGFiP), along with the state agency Agence pour l'Informatique Financière de l'Etat (AIFE), have been obtaining feedback from stakeholders during a series of working groups that have been conducted. It is full-steam ahead as companies begin preparations to ensure compliance with the mandate.

Why e-invoicing?

The French government is following in the footsteps of other regions in the attempt to increase efficiencies around VAT processes. The Direction Générale des Finances Publiques (DGFiP) announced the use of e-invoices for transmission between companies, whilst additionally sharing this information with the Tax Office.

The benefits of implementing e-invoicing for the state include greater visibility of business transactions, improving the fight in combating VAT fraud and increasing VAT revenue. Although there are significant benefits for the state, there are also benefits for businesses adopting e-invoicing. e-Invoicing will allow for greater speed and efficiency in business processes due to the automation. Businesses can expect to gain deeper control over sales cycles and payment timelines.

Scope of taxpayers affected by the mandate

All taxpayers are affected by the mandate. Taxpayers established in France or those with French branches of foreign entities will need to abide by full e-invoicing, whilst taxpayers established in France and taxpayers not established in France carrying out transactions subject to French VAT will have to abide by e-reporting.

Scope of transactions covered by the mandate

Domestic transactions: B2B and B2G domestic transactions require an e-invoice, B2C domestic transactions are subject to e-reporting

Cross-border transactions: B2B cross-border transactions are subject to e-reporting. The deadline is four days after the week's end for standard reporting scheme companies and within seven days after the month's end for others.

What is the format required for e-invoices?

e-Invoices should be compliant with the mandated formats UBL 2.1, UN/CEFACT CII, and Factur-X.

What is the implementation timeline?

B2B e-invoicing and B2C and cross-border B2B e-reporting implementation was postponed earlier this year. The revised timeline for implementation of e-invoicing and e-reporting is:

• 1 September 2026: Large and medium-sized taxpayers will be obliged to comply with the e-invoicing and e-reporting mandates, and all taxpayers will be required to have the capability to receive electronic invoices.
• 1 September 2027: Small taxpayers will be required to comply with the e-invoicing and e-reporting mandates fully.

Proposed e-invoicing model

As we are all still awaiting finality on the state of the VAT in the Digital Age (ViDA) proposal, there has been some stagnation in European territories announcing their chosen e-invoicing model. The best approach would be to ensure that the model selected abides by the EN-16931 standard, which will be the chosen standard for ViDA. Should a European territory implement a model prior to this date that does not align with ViDA, the model will need to be reworked and adapted by 2035.  

Despite the above, the French Authorities have opted for what is commonly referred to as the “Y Model” – resembling the models commonly used throughout the Latin American region.

The Y model is a clearance model, meaning that an accredited service provider in France, known as a Partner Dematerialization Platform (Plateforme de Dématérialisation Partenaire) or PDP for short, will validate e-invoices prior to the reporting of these to the French Authorities. When making use of a PDP, companies will generate electronic invoices and associated tax documents for transactions and send them to their PDP for validation. The PDP will perform the relevant checks required by the DGFiP. After verifying electronic invoices,  send the electronic invoice to recipients as well as report the necessary tax information to the DGFiP through the Public Platform (PPF).

France is no stranger to receiving e-invoices through a centralised platform, as B2G transactions have been subject to the sending of e-invoices through the Chorus Pro platform in France since 2020.  The Ministry of Finance will leverage the infrastructure of Chorus Pro and make adaptations to suit the new B2B electronic invoicing system.

Electronic signature requirements

Electronic signatures will not be required in France.

Platform used for e-invoices

The Public Invoicing Platform (PPF) will be used as the centralised directory for e-invoicing exchange in France. As previously mentioned, much of the infrastructure will be adapted from the Chorus Pro platform in use for B2G transactions. Taxpayers who send their invoices directly through the PPF will only be able to use one of the three authorized formats, as highlighted above: Factur-X, UBL, or CII. Once invoices are manually submitted to the portal or through integration methods, the PPF will identify the recipient and perform minimal validations before sending the invoice.

Partner Dematerialization Platforms (PDPs)

Taxpayers will have one of three options to share data to the PPF:

• Connect directly to Chorus Pro.
• Connect indirectly via a third-party service provider who sends the e-invoice in the agreed invoice format to Chorus Pro.
• Connect indirectly via a PDP that is an accredited service provider. The invoice should be sent to the PDP, who will extract the required transaction data and send the e-invoice in the agreed invoice format to Chorus Pro.

As a PDP, the service provider will act as accredited third party by the DGFiP for invoice validation, submission of invoice data to the PPF, as well as for delivering e-invoices to the recipient when they also use the services of another PDP.

Service providers who wish to act in the capacity of a PDP must undergo an accreditation to be certified by the DGFiP. PDP’s that successfully complete this process will have demonstrated their ability to act in the manner required by the DGFiP, ensure data security and authenticity as well as confirming their ability to interoperate with other PDP’s. eezi-Powered by VAT IT will act in the capacity of a PDP, is in the process of accreditation with the DGFiP and has obtained the PDP-ready label.

Companies that choose to send and receive their electronic invoices through a Partner Dematerialization Platform will have greater capabilities and assurances, such as the utmost information security. In addition, PDPs will offer a multitude of other value-added services. Making use of a PDP will also mitigate the need to try to directly integrate with the PPF with in-house technology teams.

So, why eezi as our PDP?

eezi-Powered by VAT IT is at the forefront of global regulatory updates and compliance for all things e-invoicing and e-reporting. Our software is developed wholly in-house, allowing for quicker reaction times to regulatory changes as well as speed of service. We have multiple integration options for clients to share their data with us, depending on the option that best suits your needs. eezi-Powered by VAT IT has the PDP-ready label and intends to participate in the pilot phase of the French e-invoicing mandate. We are also part of the Working Groups that meet to discuss the strategic direction of the e-invoicing project.

The DGFiP has published a FAQ document around the mandate, which may assist in answering some of the questions you may have. We would love to chat to you and ensure that your processes are fully compliant ahead of time. Let us help you make this transition eezi-er than ever.