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Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting Mandate (2024–2026): Scope, Timeline & Requirements

2 weeks ago
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Last update November 15, 2025

SUMMARY

Executive Summary:

France is implementing a comprehensive e-invoicing and e-reporting mandate for VAT-registered businesses, with a phased rollout starting September 1, 2026, for large and medium-sized enterprises (ETIs), and September 1, 2027, for small and medium enterprises (SMEs) and micro-enterprises. Regardless of size, all companies must be able to receive electronic invoices by September 1, 2026. The mandate distinguishes between “e-invoicing” for domestic B2B transactions and “e-reporting” for other taxable transactions (B2C, cross-border). Invoices must be in one of three approved formats (Factur-X, UBL 2.1, or CII) and transmitted via certified private platforms (PDPs) or the government’s Public Invoicing Portal (PPF) using a “Y” architecture. Non-compliance will result in financial penalties, though initial leniency is expected. The long-term goal is to enable pre-filled VAT returns.

Key Themes and Ideas:

  • Dual Mandate: The reform encompasses two distinct but related obligations:
  • E-Invoicing: Mandatory for domestic B2B transactions between VAT-registered businesses established in France. “Mandatory e-invoicing will apply to all business-to-business invoices where both supplier and customer are established in France (domestic B2B transactions subject to French VAT).”
  • E-Reporting: Obligation to electronically send transaction data to the tax authority for transactions not subject to e-invoicing (B2C, intra-EU B2B, extra-EU exports/imports). “Transactions that are not domestic B2B will fall under “e-reporting” obligations instead of true e-invoicing.”
  • Phased Implementation Timeline: The rollout is staggered based on company size, allowing smaller businesses more time to adapt. “September 1, 2026 is the new target for large companies and medium-sized enterprises (ETIs) to start issuing electronic invoices and performing e-reporting…One year later, September 1, 2027, the mandate extends to small and medium enterprises (SMEs) and micro-entreprises.”
  • Platform-Based Transmission (“Y” Architecture): Companies must transmit invoices and data through certified private platforms (PDPs) or the government’s Public Invoicing Portal (PPF). “Businesses will send invoices through a platform which in turn transmits data to the government… If a business uses a private PDP, that PDP will forward the required data to the PPF (which acts as the central data hub for the tax authority).” The PPF will act as a central directory and data conduit.
  • Structured Data and Approved Formats: Only specific electronic invoice formats are permitted. “France has defined strict formats for electronic invoices. Structured invoice data is required – plain PDF or paper invoices will no longer be accepted once the mandate is in effect. Only three approved e-invoice formats are allowed.” Those formats are Factur-X, UBL 2.1, and CII.
  • New Data Requirements: Invoices must include specific data fields beyond standard VAT requirements, especially relating to transaction type and payment status. “Electronic invoices must contain all details required by French VAT law, similar to paper invoices but with some new fields. Key data fields include: … Transaction type… Payment status“
  • Real-Time and Batch Transmission: Domestic e-invoices will be transmitted in real time, while e-reporting data will be transmitted in batches. “Domestic e-invoices will be transmitted in real time (or near real time) as they are issued… E-reporting data (for B2C and cross-border transactions) is also required on a timely basis, but the authorities have allowed a batch transmission approach.” Businesses on a standard monthly VAT regime must report data three times per month, within 4 days after each of the three monthly intervals. Simplified VAT regime report monthly, within 7 days after the end of the month.
  • Receiving Capability Requirement: All businesses must be able to receive e-invoices, regardless of size, by September 2026. “Regardless of size, all companies must be able to receive electronic invoices by Sept 2026.”
  • Penalties and Leniency: Non-compliance carries financial penalties, but initial leniency is expected. “The penalties include a fine of €15 per invoice not issued in the required electronic format (capped at €15,000 per year) and a fine of €250 for each missing or late e-reporting transmission (also capped at €15,000 per year).”
  • Long-Term Goal: Pre-Filled VAT Returns: The ultimate goal is to enable pre-filled VAT returns using the data collected through e-invoicing and e-reporting. “A major long-term objective of France’s e-invoicing and e-reporting reform is to enable pre-filled VAT returns for businesses.”

Detailed Breakdown:

  • Transactions in Scope:
  • Domestic B2B: Mandatory e-invoicing.
  • B2C: E-reporting. Aggregated reporting is allowed.
  • Intra-Community B2B (EU): E-reporting.
  • Extra-EU Exports and Imports: E-reporting.
  • B2G: Existing Chorus Pro system remains, but aligned with new standards. “Invoices to public sector entities have been mandatorily electronic since 2017–2020 (phased by company size) via the Chorus Pro system. The new mandate does not change the existing B2G process”.
  • Taxable Persons in Scope:
  • Established Businesses: All VAT-registered businesses in France must comply.
  • Non-Established Businesses: If VAT-registered in France, they are subject to e-reporting. Foreign companies’ obligations are postponed to September 2027.
  • E-Invoice Formats:
  • Factur-X: Hybrid PDF with embedded XML.
  • UBL 2.1: XML format.
  • CII: UN/CEFACT Cross-Industry Invoice XML format.
  • Data Transmission:
  • Platforms: PDPs (certified private platforms) and PPF (Public Invoicing Portal).
  • Directory (Annuaire): Businesses must register their SIREN and chosen platform.
  • Interoperability: Ensured through standards like PEPPOL.
  • Reporting Deadlines:
  • Monthly VAT Regime: Three times per month (intervals of 1-10, 11-20, 21-end of month), reported within 4 days of interval end.
  • Simplified/Quarterly VAT Regime: Monthly report, within 7 days of month end.
  • Penalties:
  • €15 per non-compliant invoice (capped at €15,000 per year).
  • €250 per missing/late e-reporting transmission (capped at €15,000 per year).

Current Status & Outlook:

  • Pilot programs are underway to test the systems.
  • The PPF will not be a full-service invoicing platform.
  • Pre-filled VAT returns are not available at launch, but are a future objective.

Key Legal and Regulatory References:

  • Ordinance 2021-1190 (15 Sept 2021).
  • Article 26 of the Amending Finance Law 2022-1157 (16 Aug 2022).
  • Article 91 of the Finance Law 2024.

INDEPTH ANALYSIS

Implementation Timeline (Past, Current, Future Phases):
  • Past: B2G e-invoicing already in place. Since 2020, all invoices to French public entities (B2G) must be electronic via the Chorus Pro portal. A broader mandate for B2B was initially set to begin in 2023, then pushed to 1 July 2024, but was postponed again by the 2024 Finance Act. [cleartax.com], [cleartax.com] [ey.com]
  • Current (Preparation Phase): Legal framework established, pilot underway. Ordinance No. 2021-1190 of 15 September 2021 laid the groundwork by extending electronic invoicing to all VAT-taxable transactions and introducing electronic reporting of transaction data. In late 2023, Article 91 of the Finance Law 2024 officially deferred the go-live date, allowing more time for businesses and the government to prepare. A voluntary pilot program is expected before full rollout (e.g. a pilot starting in 2025 to test the systems). Technical specifications and platform certifications are being finalized during this interim period. [External s…glish v2.1 | PDF] [ey.com] [ey.com], [ey.com]
  • Future (Mandatory Phases): Phased rollout by company size in 2026–2027. September 1, 2026 is the new target for large companies and medium-sized enterprises (ETIs) to start issuing electronic invoices and performing e-reporting. On this date, all companies (of all sizes) must also be capable of receiving e-invoices. One year later, September 1, 2027, the mandate extends to small and medium enterprises (SMEs) and micro-entreprises, which must begin issuing e-invoices and complying with e-reporting by then. (These dates may be further extended to December 2026/December 2027 by decree, if needed.) By 2027, the system will be fully in force for all VAT-registered businesses in France. The staggered schedule is based on company size as determined on 1 Jan 2025 (using 2024 financial data). In summary: large & mid-size firms in 2026; all others in 2027. [ey.com], [cleartax.com] [ey.com] [cleartax.com], [cleartax.com]
Scope of Transactions – E-Invoicing vs E-Reporting:
  • Domestic B2B Invoices: Mandatory e-invoicing will apply to all business-to-business invoices where both supplier and customer are established in France (domestic B2B transactions subject to French VAT). These invoices must be issued, transmitted, and received in electronic form through the approved platforms (see below). [cleartax.com], [cleartax.com]
  • Cross-Border & B2C Transactions: Transactions that are not domestic B2B will fall under “e-reporting” obligations instead of true e-invoicing. This includes: [ey.com], [cleartax.com]
    • B2C (Business-to-Consumer) sales: e.g. sales to private individuals in France are not sent as e-invoices to the customer, but key invoice data must be reported to tax authorities electronically. [cleartax.com], [cleartax.com]
    • Intra-Community B2B transactions: sales from a French business to a business in another EU country (or purchases by a French company from an EU vendor) are subject to e-reporting, since the invoicing itself isn’t through the French platform network. For example, a French company exporting to an EU customer must report the invoice’s details, and a French company importing goods/services from an EU supplier must report the acquisition on its side. [ey.com], [cleartax.com] [cleartax.com]
    • Extra-EU exports and imports: similarly, invoices for exports outside the EU and other international sales from France require reporting of the transaction data to the French authorities. In practice, outbound international invoices (exports) are reported by the French seller, and inbound invoices (imports) from foreign suppliers (if the foreign supplier isn’t in the French system) are reported by the French buyer as part of its e-reporting duties. [ey.com], [cleartax.com] [cleartax.com]
  • Business-to-Government (B2G): Invoices to public sector entities have been mandatorily electronic since 2017–2020 (phased by company size) via the Chorus Pro system. The new mandate does not change the existing B2G process; B2G invoicing remains on Chorus Pro and is separate, though France’s new framework is aligned with the same standards (EN16931 format). [cleartax.com] [cleartax.com], [ec.europa.eu]
  • Summary: All domestic B2B invoices fall under the e-invoicing mandate, while all other taxable transactions (domestic B2C, intra-EU B2B, imports, exports) require e-reporting of their details rather than platform-based invoice exchange. (Transactions fully outside scope of VAT invoicing, e.g. certain VAT-exempt activities or non-business operations, are generally excluded from these requirements.) [cleartax.com], [cleartax.com] [theeuropea…eaders.com]
Taxable Persons in Scope (Established vs Non-Established):
  • Established Businesses: The mandate covers all businesses established in France that are registered for VAT, regardless of size or industry. There are no sector-based exemptions – the e-invoicing requirement is universal for French businesses issuing B2B invoices (with only minor exceptions such as certain fully VAT-exempt entities or special regimes noted in tax law). If a company is under the French VAT system and issues invoices, it must comply once its phase-in date arrives. (Small businesses below the VAT registration threshold or others not subject to VAT may be out of scope until they enter the VAT system.) [cleartax.com], [cleartax.com] [theeuropea…eaders.com] [cleartax.com]
  • Non-Established / Foreign Businesses: Companies not established in France but with French VAT obligations face a more limited scope:
    • A foreign company without a permanent establishment in France is not required to issue domestic French e-invoices via the system (since the mandate legally applies to French-established entities). For instance, a German company selling goods to a French business will not use the French e-invoicing platform for that invoice. Instead, the French buyer will report that purchase via e-reporting on its side. [cleartax.com], [cleartax.com] [cleartax.com]
    • However, if a foreign company is VAT-registered in France (has a French VAT number) for its operations (e.g. distance selling into France, or a tax representative), it will be subject to e-reporting obligations for relevant transactions. Such a company may need to transmit sales data for French transactions to the authorities even if it is not physically established in France. (In practice, many foreign businesses will appoint a French PDP or use the public portal to fulfill any reporting duties.) [cleartax.com], [edicomgroup.com] [cleartax.com]
    • Deferred obligation for non-established taxable persons: French authorities have acknowledged the challenges for foreign companies. Recent guidance indicates that non-established businesses’ obligations are postponed to 2027, aligning them with the SME timeline. In other words, a company with only a French VAT number gets an extra year; its e-invoicing/e-reporting compliance will be required by Sept 2027 (regardless of size) instead of 2026. Additionally, there will be an initial grace period during which entities not yet in the French SIREN business registry (e.g. new or foreign registrants) won’t face penalties for non-compliance. [marosavat.com]
  • Summary: All French-established VAT taxpayers must comply with e-invoicing for domestic B2B sales and e-reporting for other sales. Foreign companies selling in France must ensure e-reporting through their French customer or their own French VAT registration, but are generally not forced onto French e-invoice platforms unless they set up a French establishment. France is providing a delayed timeline and initial leniency for non-local businesses to adapt. [cleartax.com] [marosavat.com]
Data Requirements and Formats:
  • E-Invoice Format: France has defined strict formats for electronic invoices. Structured invoice data is required – plain PDF or paper invoices will no longer be accepted once the mandate is in effect. Only three approved e-invoice formats are allowed: [cleartax.com]
    • Factur-X: a hybrid PDF with embedded XML data (the Franco-German “ZUGFeRD” standard). This format provides a human-readable PDF and machine-readable XML in one file. [cleartax.com]
    • UBL 2.1: an XML format (Universal Business Language) often used in EU e-invoicing (and compatible with the PEPPOL network). [cleartax.com], [cleartax.com]
    • CII: the UN/CEFACT Cross-Industry Invoice XML format.
      Every e-invoice must be issued in one of these structured formats. The invoice data is then transmitted via the chosen platform. (Traditional unstructured invoices like Word, Excel, or standard PDF do not meet compliance once e-invoicing is mandatory.) Many businesses are expected to adopt Factur-X due to its ease of use in France. [cleartax.com]
  • Mandatory Invoice Content: Electronic invoices must contain all details required by French VAT law, similar to paper invoices but with some new fields. Key data fields include: [cleartax.com], [cleartax.com]
    • Supplier’s and buyer’s identification (names, addresses, and French SIREN/SIRET numbers for each party);
    • Invoice number and date of issuance;
    • Description of goods or services provided;
    • Quantity and unit price (if applicable), and the net amount for each line item;
    • Applicable VAT rates for each item, and the VAT amount calculated for each rate;
    • Total amount payable, both excluding VAT and including VAT;
    • Payment terms (due date, and any applicable late fee info);
    • Transaction type – an indication if the invoice is for goods or services, domestic or cross-border, etc., for reporting classification; [cleartax.com]
    • Payment status – whether the invoice has been paid or not (and if paid, the date of payment); [cleartax.com]
    • Any special references (e.g. an order number, contract reference, or mention that it’s a self-invoice or a margin scheme invoice, etc., if applicable).
      These requirements are defined in the official technical specifications. Notably, France introduced a few new data fields compared to traditional invoices (such as explicitly stating the type of transaction and payment status) to facilitate the reporting system. Missing mandatory fields or using a non-approved format will render the invoice non-compliant (and can trigger penalties). [cleartax.com], [cleartax.com]
  • E-Reporting Data: For transactions that fall under e-reporting (B2C and cross-border transactions where an e-invoice isn’t exchanged via the platforms), companies must still send summary data to the tax authority. This typically includes: [cleartax.com], [cleartax.com]
    • The date of the transaction (or period of sale),
    • Identities of the seller and customer (if applicable) – e.g. for cross-border B2B, the foreign customer or supplier’s details; for B2C, the seller’s details and a generic identifier for the consumer transactions,
    • The transaction amount (net taxable amount) and the VAT amount charged, by VAT rate,
    • For exports or intra-EU sales that are zero-rated, the value of the sale and a code for the type of operation,
    • For imports or acquisitions, similar data on the purchase (often the French buyer will report the VAT reverse-charge on these).
      In essence, e-reporting captures the key invoice fields needed for VAT purposes without transmitting a full invoice document to a recipient. Businesses don’t report every B2C receipt individually in detail; instead, aggregated reporting is allowed in many cases. For example, retailers using point-of-sale systems will report daily summaries of B2C sales (a “Z-ticket” total for the day) rather than each receipt. Companies with no POS system might submit a summary of operations every 10 days or monthly. The government has also recently simplified requirements: line-item details are no longer required for inbound cross-border invoices (purchases) – only aggregated totals need to be reported, reducing complexity. And if a business has no transactions in a given period, it is not required to send a “nil” report just to say “nothing to report”.
      Finally, payment data is part of the scope: For certain transactions (particularly in services where VAT is due upon payment reception), the mandate will require reporting of payment events. According to Article 290 A of the French Tax Code, businesses must transmit data on payments received for relevant invoices (except where VAT was already payable by the buyer) via the same electronic system. In practice, this means the platform will also relay status updates such as an invoice being paid, to help tax authorities monitor when VAT becomes payable. [edicomgroup.com], [edicomgroup.com] [edicomgroup.com] [marosavat.com] [1. General…_EN_310723 | Word] [cleartax.com], [cleartax.com]
  • Archiving: All e-invoices and reported data must be archived for 10 years in a secure electronic form, as French law requires retention of invoices. Using a certified platform typically ensures compliant archiving (replacing paper storage). [cleartax.com], [cleartax.com]
Transmission Process and Deadlines:
  • Platform Model (“Y” Architecture): France is implementing a platform-based “clearance” model for invoice exchange. Rather than emailing invoices directly to customers, businesses will send invoices through a platform which in turn transmits data to the government. Companies can choose a certified private platform (Plateforme de Dématérialisation Partenaire or PDP) or use the government’s Public Invoicing Portal (Portail Public de Facturation or PPF). In all cases, the invoice data must reach the tax authority. If a business uses a private PDP, that PDP will forward the required data to the PPF (which acts as the central data hub for the tax authority). Notably, from late 2024 the French authorities decided that the PPF itself will not act as a free full-service invoicing platform for businesses; its role will be limited to serving as the central directory and data conduit. Therefore, most companies will either use one of the ~100+ accredited private platforms or a simplified portal interface for small businesses. All platforms interconnect via the PPF and a shared central directory (Annuaire) of recipients. Businesses must register their SIREN (French company ID) and chosen platform in this directory so that when an invoice is issued to them, it can be routed automatically to their platform or account. Interoperability is ensured through standards like the PEPPOL network (France became a PEPPOL Authority in 2025) to allow cross-platform delivery of invoices. [ey.com] [avalara.com], [avalara.com] [avalara.com], [ec.europa.eu] [avalara.com], [cleartax.com] [avalara.com], [marosavat.com]
  • Real-Time and Batch Transmission: Domestic e-invoices will be transmitted in real time (or near real time) as they are issued. When a supplier issues an invoice via a PDP, the invoice is delivered electronically to the customer’s platform and simultaneously the data is sent to the tax authorities in an automated way. This is a form of Continuous Transaction Control (CTC) – each invoice’s details are reported almost immediately to the tax administration.
    E-reporting data (for B2C and cross-border transactions) is also required on a timely basis, but the authorities have allowed a batch transmission approach. Rather than reporting each sale one by one in real time, companies will transmit e-reporting files periodically. The frequency depends on the company’s VAT filing regime: [ey.com] [marosavat.com], [marosavat.com] [edicomgroup.com]

    • Businesses on a standard monthly VAT regime will report data three times per month. Essentially, each month is split into three reporting intervals (days 1–10, 11–20, and 21–month-end); the data for each interval must be transmitted within 4 days after the interval ends. (For example, transactions from the 1st to 10th of a month should be reported by the 14th; those from 11th–20th by the 24th; and those from 21st–end by the 4th of the next month.) [edicomgroup.com]
    • Businesses under a simplified or quarterly VAT regime (such as many small enterprises) will be allowed to report less frequently: the rule is a monthly report of all transactions, to be submitted within 7 days after the end of each month. (E.g. all July transactions reported by August 7.)
      These deadlines ensure “near-real-time” visibility for the tax authority while giving companies a short grace period to aggregate and send the data. In all cases, the data is transmitted electronically via the platforms to the tax portal. If a company issues a full e-invoice to a consumer (which is allowed as an option in lieu of a paper receipt), the invoice won’t be delivered to the consumer but its data would simply be reported – effectively using the same channels as e-invoicing to fulfill the e-reporting requirement. [edicomgroup.com]
  • Confirmation and Status Updates: The platform infrastructure will handle status messages. For example, when an invoice is delivered to the buyer’s system, when the buyer acknowledges or rejects it, and when the invoice is paid, these status updates are fed back through the system and ultimately to the tax authority. This gives the tax administration visibility into the full life cycle of each invoice – from issuance to payment. (France thus gains real-time knowledge of business activity and payments, which is one of the goals of the reform.) [cleartax.com], [cleartax.com] [External s…glish v2.1 | PDF], [External s…glish v2.1 | PDF]
  • Receiving Capability: Regardless of size, all companies must be able to receive electronic invoices by Sept 2026. This means even a small business that is not yet required to issue e-invoices must still have a solution (even if just the PPF portal or a free tool) to accept an incoming e-invoice from a supplier. The central directory will list at least a default reception method for every VAT-registered business. Failing to be ready to receive by 2026 could put a business at odds with the mandate (since suppliers will no longer be allowed to send paper/PDF invoices). The good news is the government’s free portal will offer basic receiving features for those who do not choose a private platform. [ey.com], [cleartax.com] [cleartax.com], [cleartax.com]
Penalties for Non-Compliance:
  • Financial Fines: The French tax code (Article 1737 of the General Tax Code, as amended) sets out specific penalties for failing to comply with e-invoicing and e-reporting obligations. These were confirmed in the legal texts: [cleartax.com]
    • A fine of €15 per invoice that is not issued in the required electronic format (or not received via the electronic system when it should have been). This fine is capped at €15,000 per year for each liable company. In practice, if a company tries to issue paper or email PDF invoices to business customers after it’s required to e-invoice, it could incur this penalty (though the cap limits the exposure). [cleartax.com]
    • A fine of €250 for each missing or late e-reporting transmission, also capped at €15,000 per year. This would apply if a company fails to submit the required data for its B2C/cross-border sales on time or at all. Each batch or transmission not sent can trigger €250, but again no more than €15k annually. [cleartax.com]
  • Enforcement and Leniency: The authorities plan a degree of leniency during the initial rollout. By law, a company that rectifies a violation within 30 days of being notified may have the fine waived. This “right to correct” is essentially a grace period for first-time offenses, encouraging businesses to promptly fix any issues once identified. In addition, as mentioned, certain entities (especially foreign companies not yet in the French database) are explicitly given a penalty grace period in the early stage. The French government announced tolerance measures, acknowledging that there will be a learning curve. For example, through the initial months, penalties might not be systematically imposed for minor breaches if companies are acting in good faith to comply. [cleartax.com] [marosavat.com]
  • Other Consequences: Beyond official fines, non-compliance has practical consequences. Invalid invoices: If a supplier fails to send a mandated e-invoice, the invoice might be considered not “valid” for VAT purposes. A customer could reject an invoice that wasn’t delivered through the proper channel, which delays payment and VAT deduction. Indeed, after the mandate, French businesses may refuse to accept invoices that aren’t electronic and compliant. The government’s system will also increase audit scrutiny on companies that do not report as required, since the tax administration will quickly see discrepancies (e.g. missing invoice data). Overall, consistent non-compliance could trigger tax audits or assessments. But the main deterrents are the routine fines of €15/€250 and the business disruptions that come with failing to follow the new process. [cleartax.com], [cleartax.com]
Pre-Filled VAT Returns (Insight):
  • A major long-term objective of France’s e-invoicing and e-reporting reform is to enable pre-filled VAT returns for businesses. By collecting all invoice and transaction data in real time, the tax authority (DGFiP) will eventually have the information needed to draft VAT declarations on behalf of taxpayers. In fact, the official documentation explicitly states that one goal is “to simplify VAT reporting obligations by pre-filling the declaration form” in the future. When e-invoicing and e-reporting are fully operational, the authorities will know the output VAT a company charged (from its sales invoices) and the input VAT it paid (from purchase invoices or reported acquisitions), which theoretically allows the VAT return (CA3) to be auto-calculated. This mirrors what some other countries (like Italy) have started doing after implementing e-invoicing. [External s…glish v2.1 | PDF] [theeuropea…eaders.com]
  • Current Status: At the launch in 2026–2027, pre-filled returns will not yet be provided. Companies must continue to file their periodic VAT returns as usual. The official stance is that initially the e-invoicing data is for improved VAT control and fraud detection, and to give more accurate reporting, but the VAT return remains the primary declaration that the company submits. However, with the wealth of data collected, the French tax administration is expected to introduce services to leverage it. We might see, for example, that in a few years after implementation, the tax authority could offer a draft VAT return (with total sales, VAT due, etc., pre-filled from the e-invoice data) which the company would just verify and approve. This hasn’t been promised for 2026 but is a likely next step once the system stabilizes. In sum, no pre-populated VAT returns are provided at day one of the mandate, but the reform is explicitly paving the way for that capability in the future. Businesses can look forward to potential reductions in compliance burden such as simplified or automated VAT filings once the government starts utilizing the gathered data for taxpayer services. [marosavat.com] [External s…glish v2.1 | PDF] [External s…glish v2.1 | PDF], [theeuropea…eaders.com]
References – Regulations and Official Resources:
  • Legal Basis: The requirements stem from Article 153 of the 2020 Finance Law (authorizing the e-invoicing project), Ordinance 2021-1190 (15 Sept 2021) which introduced the mandate in principle, and Article 26 of the Amending Finance Law 2022-1157 (16 Aug 2022), which codified the dual obligations of e-invoicing and e-reporting into the tax code (creating Articles 289 bis, 290 and 290 A of the CGI). The timeline change to 2026/2027 was enacted by Article 91 of the Finance Law 2024. These laws authorize France’s deviation from EU VAT Directive rules (France obtained an EU derogation to mandate e-invoicing through 2026). [External s…glish v2.1 | PDF] [1. General…_EN_310723 | Word], [1. General…_EN_310723 | Word] [ey.com]
  • Official Documentation: The French tax authority (DGFiP) has published detailed technical specifications (“External Technical Documentation”) and FAQs on the impots.gouv.fr portal. A presentation titled “Overview of the French Project on e-Invoicing and e-Reporting” (available via impots.gouv.fr) provides a high-level summary of the reform, its goals, and the implementation roadmap. The EU e-invoicing fact sheet for France (2025) also summarizes the mandate and references French legislation. For further official information, see: [ec.europa.eu], [ec.europa.eu]
    • The Ministry of Economy and Finance’s dedicated page on “Facturation Électronique 2024” (French e-invoicing official portal).
    • Ordinance 2021-1190 and its related decree, which can be found in the French Official Journal (JORF) – these outline the scope and empowered the future decrees.
    • Decree and Order of 7 October 2022, which were the initial implementing regulations detailing formats and operational rules (to be updated in 2024 due to the new timetable). [ey.com]
    • Article *R. * recent modifications in the French Tax Code (Livre des Procédures Fiscales) for penalty provisions.
      These sources, along with recent Tax Authority press releases (e.g. October 2024 announcement on the revised role of the PPF) and official gazette publications, provide the authoritative foundation for France’s e-invoicing and e-reporting mandate. The information above is drawn from the latest available external analyses and official updates as of late 2025, including Big 4 tax alerts, specialized tax tech providers’ whitepapers, and government communications, to ensure accuracy and recency. [marosavat.com], [ec.europa.eu] [ey.com] [edicomgroup.com], [edicomgroup.com]
  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

 

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