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)
*
**
**
**
**
**
***
***
*
**
***
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.
Uw centrale bron voor nieuws, door leiderschap en praktische handleidingen over btw-teruggave, naleving van btw- en omzetbelastingregels en e-facturering.
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities individually. When integrated, they […]
In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
