France Mandates B2B E-Invoicing by 2026: Compliance Guide for Businesses

• France will require mandatory e-invoicing and e-reporting for domestic B2B transactions starting September 1, 2026, designed to modernize VAT reporting, reduce fraud, and automate compliance workflows
• The French e-invoicing ecosystem uses Chorus Pro as the central government platform, supported by certified Partner Dematerialization Platforms, with invoices processed in real time using UBL, CII, and Factur-X formats
• Mandatory compliance applies to French-established businesses and non-resident companies with fixed establishments in France, while non-residents without fixed establishments must comply with e-reporting obligations for cross-border transactions
• Implementation follows a phased timeline with large and medium enterprises starting September 1, 2026, small and micro-enterprises beginning September 1, 2027, and intra-EU e-reporting under ViDA from 2030
• The system uses a Y-shaped architecture with companies choosing between direct submission to Chorus Pro or using certified intermediaries, with penalties enforced after January 1, 2027 for non-compliance

Source: globalvatcompliance.com

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.

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