eInvoicing in France

Mandatory B2G and B2B E-Invoicing: France has established a mandatory e-invoicing system for all Business-to-Government (B2G) transactions since 2019, and is now expanding this requirement to include Business-to-Business (B2B) transactions starting September 2026. All VAT-registered businesses must be capable of receiving e-invoices by this date.
Implementation Through Chorus Pro: The national platform Chorus Pro facilitates the submission, tracking, and management of e-invoices for public sector suppliers. It allows for various submission methods and is free for users, ensuring compliance with European standards while supporting interoperability through Peppol.
Upcoming Compliance Requirements: By September 1, 2026, larger companies will need to start reporting detailed transaction data for Business-to-Consumer (B2C) and cross-border transactions in real time, with smaller companies required to comply by September 1, 2027. This shift aims to enhance tax compliance and streamline the invoicing process across the EU.