France e-Invoicing Mandate 2026
Decentralised CTC · Accredited platforms (plateformes agréées, formerly PDP)
E-invoicing becomes mandatory in France for domestic B2B transactions from 1 September 2026, when every VAT-registered business must be able to receive electronic invoices and large and mid-sized companies must also issue them. Small and micro businesses follow on 1 September 2027. B2G invoicing through Chorus Pro has been compulsory since 2020. Invoices travel through accredited private platforms rather than a free public portal.
| Status | Phased |
|---|---|
| Legal basis | Ordonnance n° 2021-1190 of 15 September 2021; loi de finances pour 2024 (loi n° 2023-1322, article 91) setting the current calendar; décret n° 2022-1299 and arrêté of 7 October 2022; loi de finances pour 2026 (loi n° 2026-103 of 19 February 2026, article 123). B2G rests on ordonnance n° 2014-697 |
| Phase-in | 4 phases, 2020 to 2027 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Not required |
| Format | Factur-X, UBL 2.1, CII (UN/CEFACT) · EN 16931 |
| Platform | Plateformes agréées (PA), formerly plateformes de dématérialisation partenaires (PDP), with the PPF acting as directory and data concentrator · 5-corner decentralised CTC |
| Penalties | Failure to issue an invoice in electronic form: EUR 50 per invoice, capped at EUR 15,000 per calendar year, raised from EUR 15 by the loi de finances pour 2026 (loi n° 2026-103 of 19 February 2026); no fine applies to a first breach corrected spontaneously or within thirty days of a first request from the administration |
Phase-in timeline
2020 to 2027- 2020B2G e-invoicing via Chorus Pro becomes mandatory for suppliers of every size, including micro-enterprisesall suppliers to the public sector
- 2026The national pilot launches, with around 48,000 volunteer businesses and the accredited platforms exchanging real invoices in production conditionsvoluntary participantsToday
- 2026All VAT-registered businesses must be able to receive electronic invoices, and large enterprises and mid-sized companies must issue e-invoices and comply with e-reportingreceiving: all businesses; issuing: large enterprises and ETIs
- 2027Small and medium enterprises and micro-businesses must issue electronic invoices, and e-reporting obligations extend to remaining taxpayersSMEs and micro-enterprises
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C not required
- Non-residents: out of scope
- Factur-X
- UBL 2.1
- CII (UN/CEFACT)
- EN 16931
- Plateformes agréées (PA), formerly plateformes de dématérialisation partenaires (PDP), with the PPF acting as directory and data concentrator
- Periodic reporting (not real-time)
- 10 years
- Digital signature: optional
- Storage: Any (with access)
- Failure to issue an invoice in electronic form: EUR 50 per invoice, capped at EUR 15,000 per calendar year, raised from EUR 15 by the loi de finances pour 2026 (loi n° 2026-103 of 19 February 2026); no fine applies to a first breach corrected spontaneously or within thirty days of a first request from the administration
- Failure to transmit transaction or payment data under e-reporting: EUR 500 per missed transmission, capped at EUR 15,000 per calendar year, raised from EUR 250 by the same law
- Businesses that fail to use an accredited platform receive a formal notice and, after three months, a EUR 500 fine, then EUR 1,000 for each further three-month period of non-compliance; accredited platform operators that fail to transmit data to the tax authority face EUR 750 per transmission, capped at EUR 100,000 per calendar year, a ceiling raised from EUR 45,000 by the same law
Full technical breakdown: France guide on e-Invoice.app
Is e-invoicing mandatory in France?
Partly. The mandate is being phased in. E-invoicing in France is mandatory for B2G, B2B transactions. France operates a decentralised model via Plateformes agréées (PA), formerly plateformes de dématérialisation partenaires (PDP), with the PPF acting as directory and data concentrator. Non-resident businesses are outside the scope of the mandate.
What are the France e-invoicing deadlines?
The next France e-invoicing deadline is 1 September 2026: All VAT-registered businesses must be able to receive electronic invoices, and large enterprises and mid-sized companies must issue e-invoices and comply with e-reporting (receiving: all businesses; issuing: large enterprises and ETIs).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | B2G e-invoicing via Chorus Pro becomes mandatory for suppliers of every size, including micro-enterprises | all suppliers to the public sector | |
B2B | The national pilot launches, with around 48,000 volunteer businesses and the accredited platforms exchanging real invoices in production conditions | voluntary participants | |
Upcoming | B2B B2C | All VAT-registered businesses must be able to receive electronic invoices, and large enterprises and mid-sized companies must issue e-invoices and comply with e-reporting | receiving: all businesses; issuing: large enterprises and ETIs |
Upcoming | B2B B2C | Small and medium enterprises and micro-businesses must issue electronic invoices, and e-reporting obligations extend to remaining taxpayers | SMEs and micro-enterprises |
What format and platform does France require?
France requires e-invoices in Factur-X or UBL 2.1 or CII (UN/CEFACT) (EN 16931), exchanged via Plateformes agréées (PA), formerly plateformes de dématérialisation partenaires (PDP), with the PPF acting as directory and data concentrator on a non-real-time basis. Invoices must be retained for 10 years. For format specifications and implementation detail, see the full France technical guide on e-Invoice.app.
What are the penalties in France?
- Failure to issue an invoice in electronic form: EUR 50 per invoice, capped at EUR 15,000 per calendar year, raised from EUR 15 by the loi de finances pour 2026 (loi n° 2026-103 of 19 February 2026); no fine applies to a first breach corrected spontaneously or within thirty days of a first request from the administration
- Failure to transmit transaction or payment data under e-reporting: EUR 500 per missed transmission, capped at EUR 15,000 per calendar year, raised from EUR 250 by the same law
- Businesses that fail to use an accredited platform receive a formal notice and, after three months, a EUR 500 fine, then EUR 1,000 for each further three-month period of non-compliance; accredited platform operators that fail to transmit data to the tax authority face EUR 750 per transmission, capped at EUR 100,000 per calendar year, a ceiling raised from EUR 45,000 by the same law
What changed recently?
- The DGFiP published a practical start-up guide in question and answer form, confirming that the 1 September 2026 start date is neither postponed nor suspended and setting out a soft-landing approach under which good-faith taxpayers with documented preparation efforts are assessed individually rather than penalised automatically.
- The loi de finances pour 2026 (loi n° 2026-103) was promulgated, clarifying the scope of the reform and raising the non-compliance fines to EUR 50 per invoice and EUR 500 per e-reporting transmission.
Need the full France compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed France country guide on our partner site e-Invoice.app.
France e-invoicing guide on e-Invoice.appFrance e-invoicing: frequently asked questions
What is the difference between e-invoicing and e-reporting in France?
E-invoicing (facturation électronique) covers domestic B2B transactions between French-established taxable persons and requires a structured invoice to be exchanged through accredited platforms. E-reporting covers everything the invoice flow does not capture, notably B2C sales, transactions with foreign counterparties and payment data for services. E-reporting is a data transmission to the tax authority, not an invoice exchange, and no structured invoice is delivered to the customer.
Do foreign companies with a French VAT number have to comply?
Businesses that are VAT-registered in France but have no establishment there are outside the domestic B2B e-invoicing obligation, because that mandate applies to taxable persons established in France. They can still fall within e-reporting for transactions deemed to take place in France on which they are liable for French VAT, from 1 September 2027. Exports and intra-Community supplies are excluded from e-reporting.
Is the Portail Public de Facturation still a free platform for sending invoices?
No. In October 2024 the government dropped the PPF as a free invoice exchange platform, so from September 2026 every business must contract with an accredited platform (plateforme agréée, previously called a PDP) to send and receive invoices. The PPF now runs the central directory (annuaire) and acts as the data concentrator for the DGFiP. The full accreditation criteria, directory mechanics and lifecycle status flows are covered in the detailed France guide on e-Invoice.app.
More detailed questions? See the full France guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Je passe la facturation electronique (DGFiP (impots.gouv.fr))
- Facturation electronique : les sanctions evoluent (Service-Public.gouv.fr)
- Loi n° 2026-103 du 19 fevrier 2026 de finances pour 2026 (Legifrance)
- Facturation electronique et plateformes agreees (DGFiP (impots.gouv.fr))
- Facturation electronique : pas de report, le cap sur le 1er septembre 2026 est confirme (Compta Online)
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