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Documentation Index

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France's e-invoicing regulation timeline

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Executive summary

France’s B2B e-invoicing reform runs on a five-corner model: businesses connect through a certified Plateforme Agréée (PA), which routes each invoice over the Peppol network to the buyer’s PA, while the PA also forwards the mandated dataset to the PPF (Portail Public de Facturation) — the government data concentrator that stores VAT data per transaction. PAs look up routing through the Annuaire, France’s national directory of e-invoicing endpoints. Different transaction types follow different rules:
  • B2G has been mandatory since 2020 via ChorusPro.
  • B2B is being rolled out in phases: voluntary pilot in 2025, mandatory receive for everyone plus mandatory issuance for large and medium-sized companies on 1 September 2026, mandatory issuance for all businesses on 1 September 2027.
  • B2C is exempt from e-invoicing but is subject to e-reporting to the PPF.
  • Cross-border B2B is also out of scope for e-invoicing and reported via e-reporting.
Invopop is an officially approved Plateforme Agréée under the DGFiP mandate. Coverage:
App / Guide
B2G via ChorusProChorusPro France · Chorus Pro guide
B2B PA — registration, invoicing, statusPA guide
B2C and cross-border e-reportingPA reporting guide (in development)
Stripe and Chargebee integrations let merchants and ERPs issue compliant invoices with the PA routing handled automatically.

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E-invoicing

E-invoicing applies to domestic B2B (via a Plateforme Agréée) and B2G (via ChorusPro).
Each business connects through a certified PA. The PA looks up the buyer in the Annuaire and routes the invoice over Peppol to the buyer’s PA, while forwarding a simplified F1 invoice to the PPF as the fifth corner.
ModelsB2B
StatusMandatory (phased — see below)
FormatUBL (Peppol France CIUS), CII, Factur-X (PDF/A-3 with embedded CII)
InfrastructurePeppol + Annuaire + PPF
ModelFive-corner
Scope & deadline1 Sept 2026: all businesses must receive; large and medium-sized companies must issue. 1 Sept 2027: all businesses must issue.
AgencyDirection Générale des Finances Publiques (DGFiP)
Invopop supportPA guide
https://assets.invopop.com/apps/peppol/icon.svg

Peppol

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PA guide

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B2G e-invoicing has been mandatory in France since 2020. All suppliers invoicing French public entities submit electronic invoices through ChorusPro.
ModelsB2G
StatusMandatory since 2020
FormatEN 16931 with ChorusPro extensions (CII)
InfrastructureChorusPro
ModelCentralized
AgencyDirection Générale des Finances Publiques (DGFiP)
Invopop supportChorus Pro guide
https://assets.invopop.com/apps/chroruspro/icon.svg

Chorus Pro France

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E-reporting

E-reporting applies to B2C sales, cross-border B2B, and any flow where one party is not registered in the Annuaire — i.e. everything that is out of scope for e-invoicing.
For e-reporting use cases, PAs aggregate transaction and payment data and submit periodic reports to the PPF on a cadence tied to the party’s VAT regime. E-reporting becomes mandatory on the same dates as e-invoicing issuance: 1 Sept 2026 for large and medium-sized companies, 1 Sept 2027 for all businesses.
FormatGOBL with the fr-ctc-flow10-v1 add-on (under development)
CadenceDetermined by VAT regime — ten-day, monthly, or bimonthly
Scope & deadline1 Sept 2026 for large and medium-sized companies, 1 Sept 2027 for all businesses
Invopop supportIn development — see reporting guide

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Regulation

According to Article 242 nonies A of Annexe II of the Code général des impôts and Article 289 CGI, invoices must contain the following mandatory elements:Standard invoice
  • Supplier identification: full name or business name, address, and SIREN/SIRET number.
  • Client identification: full name or business name and address.
  • VAT identification numbers of both the supplier and the client. For invoices totaling €150 HT (excluding tax) or less, the client’s VAT number is not required.
  • Invoice number: unique, based on a chronological and continuous sequence. Separate numbering series are permitted when justified by business conditions (for example, different sites or different invoicing methods).
  • Issue date of the invoice.
  • Date of delivery or service completion, if different from the invoice date.
  • Description of goods or services: for each line, the precise denomination, quantity, and unit price excluding tax.
  • Applicable VAT rate(s) for each line, or the legal basis for exemption when VAT does not apply.
  • Discounts, rebates, and allowances acquired at the time of the transaction and directly linked to it.
  • Total amount excluding tax, the total VAT amount broken down by rate, and the total amount including tax.
  • Payment terms: due date, conditions of payment, and the applicable late payment penalty rate.
  • Late payment indemnity: the fixed compensation for recovery costs (currently €40).
  • Early payment discount (escompte): the rate if applicable, or a mention that no discount is offered.
For specific transactions, additional mentions are required:
  • VAT exemption: reference to the applicable legal provision (for example, Article 262 ter I CGI for intra-EU supplies, or Article 283-2 CGI for reverse charge).
  • Self-billing: the mention “autofacturation” when the client issues the invoice on behalf of the supplier.
  • Margin scheme: the mention “Régime particulier - Biens d’occasion” or equivalent when applicable.
  • New vehicles: specific characteristics as defined in Article 298 sexies CGI.
Invoices must be issued on the date of delivery or service completion. For recurring or continuous supplies, they may be issued periodically.Simplified invoice (≤ €150 HT)For transactions totaling €150 HT or less, the client’s VAT identification number is not required. All other standard mentions still apply.
Under Article 242 nonies A of the CGI, invoice numbering in France must follow three principles:
  • Uniqueness: each invoice must carry a number that is never reused within the same accounting period.
  • Chronological order: numbers must follow the actual order of issuance. An invoice dated January 15 cannot have a lower number than one dated January 10.
  • Continuity: the sequence must be uninterrupted with no gaps. Skipping from invoice 130 to 132 is prohibited.
Businesses may use multiple numbering series when justified by operational needs, such as different invoicing methods (electronic versus paper), different client categories, or different sites. Each series must independently respect the three principles above.Common formats include:
  • Prefix with sequential number: F-0001, F-0002
  • Year with sequential number: 2026-001, 2026-002
  • Year, month, and sequential number: 2026-03-001, 2026-03-002
Failure to comply with numbering rules can result in fines up to 50% of the invoice amount for a missing number, and gaps in the sequence may be treated as evidence of concealment.
Under Article 289 CGI, any document modifying an initial invoice must reference it specifically and unambiguously. A credit note must include:
  • All the mandatory mentions required for a standard invoice.
  • A clear reference to the original invoice number(s) being corrected.
  • The nature and amount of the correction.
  • The corrected VAT amount.
Credit notes are issued for returns, post-sale discounts, billing errors, or other adjustments that reduce the originally invoiced amount.
Article 289 CGI allows a client or third party to issue invoices on behalf of a supplier under a formal invoicing mandate (mandat de facturation). Requirements include:
  • A prior written agreement between the parties.
  • Each invoice is issued in the name and on behalf of the supplier.
  • The supplier must accept each invoice (explicit or tacit acceptance as agreed).
  • The mention “autofacturation” must appear on the invoice.
  • The supplier retains full responsibility for the accuracy of the tax information.
Under Article L123-22 of the Code de commerce, all accounting documents and supporting records, including invoices, must be retained for ten years from the close of the fiscal year to which they relate.The tax administration requires a minimum of six years of retention (Article L102 B of the Livre des procédures fiscales), but since the commercial obligation is longer, businesses must respect the ten-year period.Archived invoices must maintain their legibility, integrity, and authenticity throughout the retention period to preserve their evidentiary value in audits or legal proceedings.
Metropolitan France
RatePercentageExamples
Standard20%Most goods and services
Intermediate10%Restaurants, hotels, passenger transport, some renovations, certain medications
Reduced5.5%Basic foodstuffs, books, non-alcoholic beverages, medical devices, cultural and sports tickets
Super-reduced2.1%Newspapers, magazines, certain reimbursable medications, some cultural events
Overseas departments (Guadeloupe, Martinique, Réunion)
RatePercentage
Standard8.5%
Reduced2.1%
VAT is not currently applicable in Guyane and Mayotte.
The Direction Générale des Finances Publiques (DGFIP) is the French public finance directorate responsible for tax collection and enforcement. It oversees the implementation of e-invoicing and e-reporting requirements in France.Website: https://www.economie.gouv.fr/dgfip
France’s phased rollout for B2B e-invoicing and e-reporting:
  • 2025: Voluntary pilot phase
  • 1 September 2026:
    • All businesses must be able to receive e-invoices
    • Large and medium-sized companies must issue e-invoices
    • E-reporting becomes mandatory for these companies
  • 1 September 2027:
    • All remaining businesses (small and micro-businesses) must issue e-invoices
    • E-reporting becomes mandatory for all businesses
The implementation has been delayed multiple times to ensure businesses and platforms are adequately prepared.

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FAQ

Compliance questions France
1 September 2026 for receiving (all businesses) and issuing for large/mid-size companies. 1 September 2027 extends issuing to SMEs and micro-businesses. B2G via Chorus Pro has been mandatory since 2017–2020 (phased by company size).
Chorus Pro
For all B2G transactions with French public administrations since 2020 (mandatory date depended on supplier size, fully phased in by 2020). Once an invoice is destined for a public entity, Chorus Pro is the only legal channel.
Suppliers must register on Chorus Pro’s portal and obtain credentials. Foreign businesses without a SIRET can register with their local tax ID but must verify acceptance with the receiving administration on a case-by-case basis.
PA (Plateforme Agréée)
E-invoices cannot be deleted or retracted. Instead a credit note or corrected invoice is sent referencing the original.
The supplier must be registered in the Annuaire (the DGFiP-maintained directory of B2B participants) via an approved PA. Once registered, Invopop becomes the supplier’s PA for sending and receiving over Peppol.
E-invoicing transmits the invoice itself between trading parties via Peppol, with the PPF receiving the regulated dataset as a fifth corner. E-reporting is a periodic submission to the PPF covering transactions out of scope for e-invoicing — B2C, cross-border B2B, and any flow where the counterparty is not in the Annuaire.
Yes — B2C is exempt from e-invoicing but is subject to e-reporting. From 1 September 2026 (large and medium-sized companies) or 1 September 2027 (all businesses), B2C transactions must be reported periodically to the PPF.
If the supply is taxable under French reverse charge (i.e. VAT is paid on import), the transaction must be e-reported.
Report payment data only when VAT is due on receipt of payment, such as for services under “cash VAT” (TVA sur les encaissements).
E-invoicing does not apply. If the business is liable to French VAT, e-reporting applies to the relevant flows. E-reporting for reverse-charge VAT and intra-EU acquisitions is deferred until 1 September 2027.
Peppol
Mandatory dates vary by country. Belgium requires structured B2B e-invoicing — Peppol BIS by default — from January 2026. Germany phases B2B e-invoicing in between 2025–2028. France’s Factur-X via Peppol applies once the PA reform takes effect. Outside mandates, Peppol delivery is voluntary but increasingly expected for B2G and cross-border trade.
Yes. Every document exchanged on Peppol BIS uses a UBL or CII syntax that conforms to the EN16931 European e-invoicing standard, plus the relevant Peppol BIS specification. Invopop generates compliant XML automatically when you use the Peppol app.
Peppol is a federated network — anyone could otherwise register a Participant ID for a company they don’t represent. Proof of ownership ties the Participant ID to a verifiable contact at the company, which is what allows the registration to be published on the SML.
Requirements vary by Authority. In Belgium, for example, the supplier must provide a recent extract from the Banque-Carrefour des Entreprises (KBO/BCE) plus a signed mandate. Invopop walks the registering party through the local requirements during the registration wizard.
Yes — a Peppol BIS document delivered through a certified Access Point is treated as the legal e-invoice in any country that recognises Peppol. The signed UBL or CII XML is the authoritative record; archive it alongside any human-readable rendering you generate.
Retention is set by each country’s tax authority — typically 7 to 10 years in the EU. Invopop preserves the original XML and any generated PDF in the silo entry so you can satisfy local archival requirements wherever you operate.
More available in our France FAQ section

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