France’s E-Invoicing Mandate: Key Updates and Timeline for B2B and B2C Compliance

• France is progressing with its digital invoicing reform, now set to start in September 2026 for B2B and B2C transactions.
• The reform aims to digitize and standardize invoicing to reduce paperwork, errors, fraud, and administrative costs, and to close the VAT gap.
• All VAT-registered businesses in France must issue and receive electronic invoices for domestic B2B transactions and report data to the Portail Public de Facturation.
• The reform builds on the existing Chorus Pro platform and will eventually cover all business transactions.
• A new phased timeline includes a pilot phase starting in early 2025, with mandates for large and medium businesses in September 2026, and for small and micro-businesses in September 2027.
• The 2026 Finance Bill introduces these changes, with collaboration from industry groups to ensure a robust framework.
• AFNOR is leading the technical development of the e-invoicing infrastructure, focusing on data format specifications, use cases, and API interoperability.
• The DGFiP funds AFNOR’s commission, allowing free participation, with the first plenary session held in April 2025.

Source:

• VATit – Reclaim
• VATit – Eezi

---

• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

---

 

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---