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This guide provides an overview of e-Invoicing requirements in France, including the legal framework, the Chorus Pro (central public e-Invoicing platform), compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to French VAT.
France introduced mandatory B2G e-invoicing in 2017 through the Chorus Pro platform, requiring structured electronic invoices for public sector transactions. Building on this framework, Ordinance No. 2021-1190 and subsequent decrees in October 2022 established a comprehensive national reform introducing mandatory B2B e-invoicing and e-reporting. The reform aims to modernise VAT collection, combat fraud, enhance real-time transaction transparency, and digitise domestic and cross-border VAT reporting. The French model is based on a 5-Corner Reporting Model involving certified platforms (Plateformes Agréées) and the Public Invoicing Portal (PPF), under the supervision of the Direction Générale des Finances Publiques (DGFiP). The rollout is phased between 2026 and 2027.
From 1 Sep 2026 all VAT-registered businesses established in France must be able to receive e-invoices; large and mid-sized (ETI) companies must also issue e-invoices and e-report. SMEs and micro-enterprises follow on 1 Sep 2027.
B2G - Mandatory
Domestic B2B – Mandatory (phased rollout)
B2C transactions, cross-border B2B transactions and payment data (where VAT is due on receipt)
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Yes, e-Invoicing applies only to VAT-taxable persons established in France. Foreign companies without a permanent establishment are not subject to e-invoicing but may be subject to e-reporting if transactions are subject to French VAT.
Yes, applies to VAT-registered businesses established in France.
€50 per invoice, capped at €15,000 per calendar year (CGI art. 1737, as amended by loi n° 2026-103, art. 123)
€500 per missing/incorrect transmission, capped at €15,000 per year (CGI art. 1788 D)
Platforms (PA): €50 per invoice, capped at €45,000 per calendar year (art. 1737)
Failure to use a PA for receiving e-Invoices: formal notice with 3 months to comply, then €500, then €1,000 for each further 3-month period
eezi, as a Plateforme Agréée, can act as the client’s accredited platform for French e-invoicing and e-reporting.
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