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.
France’s B2G e-Invoicing mandate is live. Full implementation of B2B e-Invoicing and B2B/B2C e-Reporting begins 1 September 2026.
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.
€15 per invoice (failure to issue electronically), capped at €15,000 per year
€250 per e-reporting breach, capped at €15,000 per year
Platforms: €15 per invoice + €750 per transmission, capped at €45,000 annually
eezi, as a Plateforme Agréée, can act as the client’s accredited platform for French e-invoicing and e-reporting.
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