Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting

Last update July 22, 2026

Executive Summary

France is implementing a mandatory B2B e-invoicing and e-reporting system, building on its existing B2G e-invoicing framework. The reform aims to significantly reduce the VAT gap, prevent fraud, and modernize tax administration. Originally set for July 2024, the rollout was postponed and reshaped, with a phased mandatory go-live commencing 1 September 2026.

The system employs a decentralized “Y-model” or “5-corner” architecture. Businesses must transmit and receive B2B e-invoices via Plateformes Agréées (PAs) – state-accredited private platforms. The public portal, Portail Public de Facturation (PPF), now primarily serves as a central directory and data concentrator for the DGFiP, rather than directly transmitting invoices. E-reporting captures B2C and cross-border B2B transactions, as well as payment data for specific services. All VAT-taxable persons established in France, regardless of size, are in scope, with larger entities subject to earlier implementation.

While initial readiness has been low, the government has confirmed the 1 September 2026 start date, coupled with a “soft-landing” approach for enforcement until 31 December 2026. This allows for progressive adaptation and good-faith error correction without immediate punitive measures.

I. Introduction and Context

1. Rationale and Objectives

France’s digital tax journey, which began with B2G e-invoicing in 2017, extends to B2B as a logical progression. The primary drivers are:

VAT Gap Reduction: France’s VAT gap was estimated at €12.784 billion in 2022, representing approximately 6.0% of total VAT liability.
Fraud Prevention: The shift to a Continuous Transaction Controls (CTC) model provides “near-real-time visibility for the DGFiP” through cross-checking declared VAT against actual invoice and payment data.
Administrative Modernization: Projected savings of “≈€4.5 billion and €7–10 per invoice,” with the long-term goal of pre-filled VAT returns.
Economic Intelligence: Improved real-time data for policy steering.

2. Evolution of the Reform

The reform has undergone significant changes:

The original go-live date of 1 July 2024 was postponed to a 2026–2027 phased rollout (Finance Law 2024, art. 91).
A key architectural shift occurred in October 2024, when the government “scaled back the public portal (PPF) and shifted transmission to private platforms.”

3. Regional and International Position

France is characterized as an “early mover” in digital taxation, aligning with the EU’s ViDA package (adopted March 2025), which mandates EU-wide cross-border Digital Reporting Requirements (DRR) from 1 July 2030. France’s CTC approach is similar to Italy, Spain, and Poland, but uniquely utilizes a decentralized “Y-model” / 5-corner architecture. France obtained a Council Implementing Decision (EU) 2022/133 on 25 January 2022, authorizing a derogation from the VAT Directive to mandate e-invoicing. Subsequent EU-level ViDA reform (Directive (EU) 2025/516) “removed the need for such derogations for domestic mandates going forward.”

II. Scope of the Mandate

1. Transactions In-Scope

Domestic B2B (E-invoicing): Mandatory for “Supplies of goods/services located in France between two VAT-taxable persons established in France, not exempt, plus related advance payments (acomptes).” Paper/PDF invoices are no longer valid for in-scope B2B from go-live, subject to start-up tolerance.
Domestic B2G (E-invoicing): Continues to be mandatory via the existing Chorus Pro portal.
Domestic B2C (E-reporting): Mandatory e-reporting of aggregated transaction data (no personal consumer data) per day.
Cross-border B2B (E-reporting): Outbound sales to foreign operators (exports, intra-Community supplies) are reported at invoice level. Inbound acquisitions/reverse-charge by French buyers from foreign suppliers without a French fixed establishment will be reported via e-reporting from 1 September 2027.
Special Transactions: Self-billing (autofacturation) and public auction sales of second-hand goods/art are explicitly in scope.

2. Excluded/Exempt Transactions

VAT-Exempt Operations: Such as certain financial, insurance, health, or education services (under CGI art. 261) fall outside e-invoicing.
Pure B2C and Cross-border Flows: Excluded from e-invoicing, but captured by e-reporting.
Foreign Suppliers without a French Permanent Establishment: Outside e-invoicing, though subject to e-reporting where French VAT applies.

3. Taxable Persons In-Scope

Established Domestic Entities: “All VAT-taxable persons established in France, regardless of size, legal form or turnover,” including sole traders, liberal professions, micro-entrepreneurs, and those under the franchise en base (VAT-exempt small-business) regime.
Non-Established Entities:With a French fixed establishment: In scope for e-invoicing.
VAT-registered but without a fixed establishment: Outside e-invoicing, but subject to e-reporting for French-taxable transactions (large/ETI from 1 Sept 2026; micro/SME from 1 Sept 2027). Buyers are liable for reverse-charge/IC acquisitions from 1 September 2027, regardless of size.
Without French VAT registration: No obligation.
Voluntary Participation: A voluntary phase for e-invoice exchange via approved platforms has been running since July 2025.

III. Implementation Timeline

1. Key Mandatory Go-Live Dates (Phased)

The mandatory rollout is phased based on company size:

1 September 2026:ALL businesses must be able to receive e-invoices.
Large enterprises and ETIs must issue e-invoices and perform e-reporting.
1 September 2027: SMEs (PME) and micro-enterprises/TPE must issue e-invoices and perform e-reporting.

2. Legislative History

Key legislative milestones include:

Article 153 of the Finance Law for 2020 (initial legal basis).
Ordonnance n°2021-1190 (15 September 2021) introduced gradual B2B obligation + e-reporting.
Article 26 of the amending Finance Law for 2022 (core enabling provision).
Article 91 of the Finance Law for 2024 (postponed dates to 2026/27).
Article 123 of the Finance Law for 2026 (19 February 2026) introduced the “plateforme agréée” terminology, confirmed abandonment of PPF transmission, expanded e-reporting scope, and strengthened penalties.
Ordonnance n° 2025-1247 (17 December 2025) recodifies VAT into the new Code des impositions sur les biens et services (CIBS), effective 1 September 2026, relocating e-invoicing/e-reporting provisions.

3. Voluntary Phase and Readiness

A voluntary phase for e-invoice exchange and directory use began in July 2025.
Pilot participation has been low: “as of mid-July 2026, ~158 approved platforms registered… but only ~40 actively exchanging, and only ~5 issuing e-reporting flows.” The central directory had “1.9m of 6m+ businesses registered by mid-July 2026.”

4. Grace Periods and Transitional Provisions

No formal statutory grace period. A “two-year grace proposal (Sept 2026–Aug 2027) was withdrawn.”
A “soft-landing” or “right to make mistakes” applies: “DGFiP will not apply automatic sanctions to good-faith businesses; soft-penalty enforcement extended until 31 December 2026.”
Invoices received via email/PDF/paper after 1 Sept 2026 are still valid if they reflect real transactions but “must be regularised electronically.”
France has already delayed twice; a legal fallback allows deferral of Phase 1 to 1 December 2026 and Phase 2 to 1 December 2027 by decree. As of July 2026, the government “firmly reconfirmed 1 September 2026 with soft enforcement — a ‘delay in all but name’.”

IV. Operating Model and Technical Requirements

1. Operating Model: Decentralized “Y-Model”

Architecture: France uses a “Decentralised CTC ‘Y-model’ / 5-corner model with centralised oversight.” This is a hybrid approach.
Plateformes Agréées (PAs): Mandatory route for B2B e-invoicing transmission. PAs are state-immatriculated private platforms accredited by the DGFiP.
Portail Public de Facturation (PPF): Since October 2024, the PPF “no longer transmits invoices; it acts as central directory (annuaire) and data hub to the DGFiP.” It connects PAs and aggregates data for the tax authority.
Tax Authority Role: The DGFiP receives extracted invoice, transaction, and payment data via PAs to the PPF, but “it does not clear each invoice in an Italian-style pre-issuance sense; it is ‘clearance-light’.”

2. Step-by-Step E-Invoicing Lifecycle

Creation: Seller generates structured invoice (Factur-X, UBL, or CII).
Submission: To seller’s chosen PA (or compatible solution).
Validation: PA performs EN 16931 schema/business-rule checks.
Directory Routing: Sending PA consults the annuaire (central directory) to find the buyer’s receiving PA.
Delivery: Routed to buyer’s PA. Lifecycle statuses (F6) track progress.
Retrieval: Buyer accesses via its PA.
Archiving: Taxpayer remains responsible for compliant archiving.

3. Acceptable E-Invoice Formats

Mandatory Formats: Three structured, EN 16931-compliant formats are required:
Factur-X: Hybrid PDF/A-3 with embedded XML (CII syntax).
UBL 2.1: International XML (Peppol-style).
CII (UN/CEFACT Cross Industry Invoice): XML format.
Exclusions: “Unstructured PDF/paper/Word/Excel are NOT valid for in-scope B2B (subject only to start-up tolerance).”
Standards: All formats map to the EN 16931 semantic model, with national extensions for French lifecycle messages and directory routing.

4. Technical Specifications and Requirements

Mandatory Invoice Mentions: Four new mandatory mentions are added to existing requirements:
Buyer’s SIREN number.
Delivery address (if different from billing).
Nature of the operation (goods only / services only / both).
“Option pour le paiement de la taxe d’après les débits” where applicable.
E-reporting Specifications:Three data streams: transaction e-reporting (B2C + cross-border), payment e-reporting (for services where VAT is due on collection), and invoice-data extraction from e-invoices.
Transmitted via Flow 10 (F10) from PA to PPF. B2C data is aggregated daily.
Frequency: Varies by VAT regime (e.g., régime réel normal mensuel is three times/month for transaction data, monthly for payment data).
Digital Signature & Integrity: Integrity, authenticity, and legibility must be ensured. While qualified e-signatures are an option, PA processing, EN 16931 conformance, and a Reliable Audit Trail (Piste d’Audit Fiable) are key. The platform guarantees integrity in transit; the taxpayer retains ultimate archiving responsibility.
Real-time / Near-real-time: The system is “near-real-time (not pre-clearance real-time),” with e-invoice data flowing via PA/PPF and e-reporting using periodic décadaire/monthly cadences.

5. Correction of Errors

E-invoice Corrections: Use rectifying invoices (credit/debit notes) referencing the original. Rejected invoices (failed validation) generate error statuses and must be corrected and resubmitted via the PA.
E-reporting Corrections: Rejected F10 files must be corrected and resubmitted. Late/incorrect corrections incur penalties.

V. Archiving, Penalties, and Enforcement

1. Archiving and Retention

Responsibility: While PAs/PPF provide traceability, the taxpayer retains full responsibility for compliant archiving.
Format: The exchanged reference version (via PA) plus structured invoices and related documents must be archived.
Retention Periods: Minimum 6 years for tax/VAT purposes; 10 years for accounting records.
Storage Location: Must be within the EU (or a country with equivalent agreement ensuring DGFiP access).
Integrity: Records must be unchanged, readable, and auditable. A compliant Système d’Archivage Électronique (SAE) certified under NF Z42-013 / NF461 is required for probative value.

2. Penalties and Enforcement

Grace / Transitional Enforcement: A “soft-landing” approach applies until 31 December 2026. Penalties are not applied for good-faith businesses with documented remediation efforts. “First-offence tolerance” means no penalty for a first infraction (current + three prior years) if corrected spontaneously or within 30 days.
Penalties (Post-Grace) – under LF 2026 art. 123:Failure to issue an e-invoice: €50 per invoice (annual cap €15,000).
Failure to use an approved platform for reception: Escalating penalties: €500 after formal notice, then €1,000 if still non-compliant after a further 3 months, and €1,000 every 3 months thereafter.
Failure to transmit transaction/payment data (e-reporting): €500 per transmission (annual cap €15,000).

VI. Impact and Future Outlook

1. Impact on SMEs and Startups

Phased Onboarding: SMEs and micro-enterprises have an extra year for issuance (from 1 Sept 2027) but must be able to receive e-invoices from 1 September 2026.
No Free Public Transmission Portal: “Note: there is no longer a free public transmission portal — SMEs must use a (paid) PA or compatible solution.”
Government Support: National helpline (0 806 807 807), DGFiP guides, FAQs, the annuaire, and “Know my obligations in 4 clicks” tool.
Simplified Regimes: Franchise en base businesses are exempt from issuing e-invoices but must receive them and comply with e-reporting (at a lighter bi-monthly frequency).
Challenges: Significant initial burden, especially for master data and lifecycle-status handling. “Low readiness (~1.9m of 6m+ registered; few PAs actively exchanging)” was a key factor in the soft-landing approach.

2. ViDA Readiness

Alignment: France is “ahead of / aligned with the ViDA timeline” (DRR from 1 July 2030; national systems convergence by 1 January 2035). French formats (Factur-X/UBL/CII) are EN 16931-based and Peppol-interoperable.
Cross-border Reporting: France’s e-reporting already captures cross-border B2B data, which will need adaptation to feed the EU-wide DRR from 1 July 2030.
Future Adjustments: While French compliance builds a compatible infrastructure, residual adjustments (e.g., 10-day cross-border reporting, EU format specifics) will be necessary.

3. Pre-Filled VAT Returns

Long-Term Objective: While France does not currently offer pre-filled VAT returns, this is a “stated long-term objective of the reform.”
Timeline: Analysts indicate France is “unlikely to introduce pre-filled VAT returns before 2030, despite the 2026 e-reporting mandate,” due to dependence on the maturity and completeness of e-invoicing and e-reporting data flows.

VII. Key Takeaways and Critical Next Steps

Key Obligations:

Appoint and register with a Plateforme Agréée (PA).
Ensure systems can receive structured e-invoices (Factur-X, UBL, CII) by 1 September 2026.
For Large/ETI (from 1 Sept 2026) and SMEs/Micro (from 1 Sept 2027): Issue structured e-invoices and transmit e-reporting data (F10) on the required cadence (décadaire/monthly/bi-monthly).
Add the four new mandatory mentions to invoices.
Implement robust archiving processes compliant with 6/10-year retention periods and EU storage rules.
Understand and prepare for the penalty framework, especially after the 31 December 2026 soft enforcement period ends.

Critical Dates & Next Steps:

Now – August 2026:Confirm a definitively approved PA.
Register in the annuaire (central directory).
Clean SIREN/SIRET master data.
Add the 4 new mandatory invoice mentions.
Enable e-invoice reception capabilities.
Test e-invoice lifecycle statuses.
1 September 2026:Universal reception of e-invoices for all businesses.
Issuance + e-reporting live for large enterprises and ETIs (with progressive rollout tolerance).
31 December 2026: Soft-penalty period ends; full enforcement is expected thereafter.
1 September 2027:Issuance + e-reporting live for SMEs and micro-enterprises.
Buyer-side e-reporting for reverse-charge/IC acquisitions (all sizes).
1 July 2030 / 2035: ViDA DRR go-live and mandatory EU convergence.

INDEPTH ANALYSIS

1. Introduction & Country Context

1.1. Tax digitalisation journey

France’s path began with B2G e-invoicing: since 1 January 2020, all suppliers to the public sector must issue e-invoices via the Chorus Pro portal, following earlier phased obligations from 2017 and the 2008 modernisation law (loi n°2008-776) and Ordonnance n°2014-697 transposing Directive 2014/55/EU. [impots.gouv.fr], [menocarta.net]
The B2B mandate is the logical extension of Chorus Pro’s success, moving France from a post-audit model to a Continuous Transaction Controls (CTC) model with near-real-time visibility for the DGFiP. [eu-einvoicing.com], [truecommerce.com]
The reform has been repeatedly reshaped: original go-live of 1 July 2024 was postponed (Finance Law 2024, art. 91) to a 2026–2027 phased rollout; in October 2024 the government scaled back the public portal (PPF) and shifted transmission to private platforms. [cleartax.com], [facturwise.com], [menocarta.net]

1.2. Rationale

VAT gap reduction: France’s VAT gap was estimated at €12.784 billion in 2022 (≈6.0% of total VAT liability). [vatupdate.com]
Fraud prevention via real-time cross-checking of declared VAT against actual invoice/payment data. [vatupdate.com], [skillquoti…tgroup.com]
Administrative modernisation / competitiveness: projected savings of ≈€4.5 billion and €7–10 per invoice; and (over time) pre-filled VAT returns. [vatupdate.com], [impots.gouv.fr]
Improved real-time economic intelligence for policy steering. [vatupdate.com]

1.3. Position in the regional/international landscape

France is characterised as an early mover aligned with the EU’s ViDA package (adopted 11 March 2025), which sets EU-wide cross-border Digital Reporting Requirements from 1 July 2030. [vatupdate.com], [taxation-c….europa.eu]
Its CTC approach parallels Italy (SDI), Spain (SII) and Poland (KSeF), but uses a distinctive decentralised “Y-model” / 5-corner architecture. [aigovhub.io], [vertexinc.com], [vatupdate.com]

1.4. Supranational authorisation / derogation

France obtained Council Implementing Decision (EU) 2022/133 of 25 January 2022, authorising a derogation from Articles 218 and 232 of the VAT Directive (2006/112/EC) to mandate e-invoicing. [impots.gouv.fr]
The EU-level ViDA reform (Directive (EU) 2025/516) subsequently removed the need for such derogations for domestic mandates going forward. [juriblio.fr], [taxation-c….europa.eu]

2. Regulatory Framework

2.1. Primary legislation

Article 26 of the amending Finance Law for 2022 (Loi n° 2022-1157 of 16 August 2022) — core enabling provision for e-invoicing/e-reporting. [cleartax.com], [impots.gouv.fr]
Article 153 of the Finance Law for 2020 — initial legal basis; Ordonnance n°2021-1190 of 15 September 2021 introduced the gradual B2B obligation + e-reporting. [cleartax.com], [menocarta.net]
Article 91 of the Finance Law for 2024 (Loi n° 2023-1322 of 29 December 2023) — set the revised 2026–2027 dates; contains a fallback allowing deferral to 1 December by decree. [impots.gouv.fr], [vatcalc.com]
Article 123 of the Finance Law for 2026 (Loi n° 2026-103 of 19 February 2026, JORF n°0043 of 20 February 2026) — latest amendments: enshrines the “plateforme agréée” terminology, abandonment of PPF transmission, expands e-reporting scope and strengthens penalties. [legifrance.gouv.fr], [kpmg.com], [l-expert-c…ptable.com]
Ordonnance n° 2025-1247 of 17 December 2025 (JORF n°0298 of 20 December 2025) — recodifies VAT into the new Code des impositions sur les biens et services (CIBS), abrogating CGI arts 289-0 / 289 bis and relocating e-invoicing/e-reporting to CIBS arts L.216-33 to L.216-56, effective 1 September 2026. [juriblio.fr], [altermes.fr], [legifrance.gouv.fr]
Core CGI articles (in force until CIBS takes over): 289, 289 bis (e-invoicing obligation & central directory), 289 E (data transmission), 242 nonies A/B (Annex II — mandatory content). [impots.gouv.fr], [advizexperts.fr], [integra-in…tional.net]

2.2. Implementing regulations, decrees & orders

Décret n° 2022-1299 of 7 October 2022 + Arrêté of 7 October 2022 — technical rules, formats (UBL, CII, Factur-X), platform framework. [impots.gouv.fr], [menocarta.net]
Décret n° 2024-266 of 25 March 2024 — amends the 2022 decree; generalisation of e-invoicing and transaction-data transmission. [impots.gouv.fr], [integra-in…tional.net]
AFNOR standards (secondary technical norms): XP Z12-012 (formats & lifecycle messages), XP Z12-013 (APIs), XP Z12-014 (B2B use cases) — updated June 2026, replacing the February 2026 editions. [impots.gouv.fr], [fiscal-req…ements.com]
Décret en Conseil d’État provisions govern platform immatriculation, directory, and e-reporting periodicity (per CGI 289 bis / CIBS L.215-39, L.216-55/56). [legifrance.gouv.fr], [altermes.fr]

2.3. Circulars, official guidance & FAQs

DGFiP “Guide pratique de démarrage” (start-up doctrine) published 10 July 2026 — governs conduct during the September 2026 ramp-up (three principles: legal calendar holds; economic continuity preserved; continuity ≠ exemption). [impots.gouv.fr], [sovos.com], [vatupdate.com]
impots.gouv.fr dedicated pages: “Facturation électronique et plateformes agréées”, “Spécifications externes B2B” (updated 2 July 2026), international/foreign-company e-reporting guidance (updated 23 June 2026). [impots.gouv.fr], [impots.gouv.fr], [impots.gouv.fr]
economie.gouv.fr practical guide + FAQ; national helpline 0 806 807 807. [economie.gouv.fr], [entreprend…ic.gouv.fr]
DGFiP “Know my obligations in 4 clicks” self-assessment tool. [vatupdate.com]

2.4. Supranational / international legal basis

EU: Council Implementing Decision (EU) 2022/133 (derogation from arts 218/232); alignment with EN 16931 and Directive 2014/55/EU (B2G). [impots.gouv.fr], [truecommerce.com]
ViDA: Directive (EU) 2025/516; Regulation (EU) 2025/517; Implementing Regulation (EU) 2025/518. [taxation-c….europa.eu], [juriblio.fr]

3. Scope of the Mandate

3.1. Transactions in scope

Domestic B2B — MANDATORY (phased). Supplies of goods/services located in France between two VAT-taxable persons established in France, not exempt, plus related advance payments (acomptes). From go-live, paper/PDF are no longer valid for in-scope B2B (subject to start-up tolerance). [entreprend…ic.gouv.fr], [cleartax.com], [mabanquepr…bnpparibas]
Domestic B2G — MANDATORY, via Chorus Pro. Chorus Pro remains the portal for public-sector invoices; suppliers may keep using it without going through a plateforme agréée during transition. [e-invoice.app], [integra-in…tional.net]
Domestic B2C — E-REPORTING (not e-invoicing). Transaction data (aggregated per day, no personal consumer data) must be reported. [vatfaqs.com], [impots.gouv.fr]
Cross-border B2B (intra-EU & exports) — E-REPORTING. Outbound sales to foreign operators (exports, intra-Community supplies) are reported at invoice level (IDs, VAT amounts, rates, countries, references). Inbound: foreign suppliers without a French fixed establishment fall outside e-invoicing; the French buyer reports acquisitions/reverse-charge via e-reporting from Sept 2027. [fonoa.com], [impots.gouv.fr], [impots.gouv.fr]
Intra-community/import acquisitions — E-REPORTING by the French customer (reverse charge / IC acquisitions), regardless of size, from 1 September 2027. [impots.gouv.fr]

3.2. Special transactions in scope

Self-billing (autofacturation): in scope; self-issued B2B invoices must be transmitted in structured format via an approved platform (see §11). [stripe.com]
Public auction sales of second-hand goods, works of art, collectors’ items and antiques are explicitly in the e-invoicing scope. [entreprend…ic.gouv.fr]
Triangulation / chain transactions: invoices by French-established taxable persons in domestic B2B legs are in scope; cross-border legs fall to e-reporting (see §12). [fonoa.com]
Special VAT regimes (margin scheme, second-hand goods, etc.): covered where they constitute in-scope domestic B2B supplies; margin schemes require specific handling within the format.(No dedicated public exclusion is stated; treat as in-scope unless exempt.) [entreprend…ic.gouv.fr]

3.3. Excluded / exempt transactions

VAT-exempt operations (e.g., certain financial/insurance/health/education services under CGI art. 261) fall outside e-invoicing; the obligation targets non-exempt supplies of goods/services. [entreprend…ic.gouv.fr]
Pure B2C and cross-border flows are excluded from e-invoicing but captured by e-reporting. [vatfaqs.com], [impots.gouv.fr]
Foreign suppliers without a French permanent establishment are outside e-invoicing (e-reporting only where French VAT applies). [impots.gouv.fr]
Regulatory basis: CGI art. 289 bis / CIBS L.216-44; scope confirmed by impots.gouv.fr and Service-Public. [impots.gouv.fr], [entreprend…ic.gouv.fr]

4. Taxable Persons in Scope

4.1. Established domestic entities

All VAT-taxable persons established in France, regardless of size, legal form or turnover — including sole traders, liberal professions, micro-entrepreneurs, and those under the franchise en base (VAT-exempt small-business) regime. [impots.gouv.fr], [concur.fr]

4.2. Non-established entities

Foreign entities with a French fixed establishment: in scope for e-invoicing (treated as established for VAT). [impots.gouv.fr]
Foreign entities VAT-registered but without a fixed establishment: outside e-invoicing, but subject to e-reporting for French-taxable transactions — large/ETI from 1 Sept 2026; micro/SME from 1 Sept 2027; as buyers liable for VAT (reverse charge/IC acquisitions) from 1 Sept 2027 regardless of size. [impots.gouv.fr]
Foreign entities without French VAT registration: no obligation (no French VAT nexus). [impots.gouv.fr]

4.3. Voluntary participation

A voluntary phase has run since July 2025 using approved platforms and the directory. Micro/VSE/SMEs may opt into e-reporting early (from 1 Sept 2026). [impots.gouv.fr], [impots.gouv.fr]

4.4. Sector-specific rules

Franchise en base businesses are exempt from issuing but must still receive e-invoices and comply with e-reporting. [mabanquepr…bnpparibas], [concur.fr]
No blanket sectoral exemptions published; sector-specific handling exists for construction (payment e-reporting), and expense-report/notes de frais scenarios have nuanced VAT-recovery treatment. [impots.gouv.fr], [vat4u.com]

5. Implementation Timeline

5.1. Legislative history

2020 (art. 153 LF 2020) → Ordonnance 2021-1190 (15 Sep 2021) → art. 26 LFR 2022 + décret/arrêté 7 Oct 2022 → art. 91 LF 2024 (postponement to 2026/27) → Oct 2024 PPF scaled back → décret 2024-266 → Ordonnance 2025-1247 (recodification, CIBS) → art. 123 LF 2026 (19 Feb 2026). [cleartax.com], [impots.gouv.fr], [juriblio.fr], [legifrance.gouv.fr]
Derogation (Decision (EU) 2022/133) obtained 25 January 2022. [impots.gouv.fr]

5.2. Voluntary / pilot phase

From July 2025: voluntary e-invoice exchange in target formats via approved platforms + central directory (opened Sept 2025). [impots.gouv.fr], [entreprend…ic.gouv.fr]
Pilot participation has been low: as of mid-July 2026, ~158 approved platforms registered (142 definitive, 16 conditional), but only ~40 actively exchanging, and only ~5 issuing e-reporting flows. [vatcalc.com], [vatupdate.com]

5.3. Mandatory go-live (phased)

1 September 2026: (a) ALL businesses must be able to receive e-invoices; (b) large enterprises and ETIs must issue e-invoices and perform e-reporting. [economie.gouv.fr], [entreprend…ic.gouv.fr]
1 September 2027: SMEs (PME) and micro-enterprises/TPE must issue e-invoices and perform e-reporting. [economie.gouv.fr], [impots.gouv.fr]
Size thresholds (INSEE/EU categories): Large = >5,000 employees OR turnover >€1.5bn and balance sheet >€2bn; ETI = 250–5,000 employees, turnover ≤€1.5bn / balance sheet ≤€2bn; SME <250 employees, turnover ≤€50m; micro/VSE <10 employees, turnover/balance sheet <€2m.turn1search56 [impots.gouv.fr]
Note: Some advisory trackers cite a “Phase 3 (1 Sept 2028)” for the smallest businesses, but the official French position confirms two issuance phases (2026 and 2027). [eu-einvoicing.com], [economie.gouv.fr]

5.4. Grace periods & transitional provisions

No formal statutory grace period — the two-year grace proposal (Sept 2026–Aug 2027) was withdrawn before LF 2026 was adopted. [vatupdate.com], [vatabout.com]
A soft-landing / “right to make mistakes” applies: DGFiP will not apply automatic sanctions to good-faith businesses; soft-penalty enforcement extended until 31 December 2026. [vatcalc.com], [vatcalc.com]
Invoices arriving by email/PDF/paper after 1 Sept 2026 remain valid, payable and VAT-deductible if they reflect real transactions, but must be regularised electronically. [sovos.com], [impots.gouv.fr]

5.5. Pre-mandate milestones

Central directory (annuaire) opened 19 September 2025 (DGFiP/AIFE); ~80 platforms connected and 120,000+ businesses referenced by early 2026; 1.9m of 6m+ businesses registered by mid-July 2026. [entreprend…ic.gouv.fr], [francenum.gouv.fr], [vatcalc.com]
External specifications (v3.2) and AFNOR norms (XP Z12-012/013/014) published/updated through 2026. [impots.gouv.fr], [fiscal-req…ements.com]

5.6. Known / anticipated postponements

France has already delayed twice (from 2024). Legal fallback allows deferral to 1 December 2026 (Phase 1) and 1 December 2027 (Phase 2) by decree. [vatcalc.com], [vatupdate.com]
As of July 2026, the government firmly reconfirmed 1 September 2026 with soft enforcement — a “delay in all but name” rather than a formal postponement. [vatcalc.com], [sovos.com]

6. Operating Model

6.1. Model type

Decentralised CTC “Y-model” / 5-corner model with centralised oversight: a hybrid of the interoperability model (invoices exchanged via accredited private platforms — Plateformes Agréées / PA) and centralised data concentration by the Portail Public de Facturation (PPF). [vertexinc.com], [vatupdate.com]
Since Oct 2024, the PPF no longer transmits invoices; it acts as central directory (annuaire) and data hub to the DGFiP. All transmission runs through PAs (or “Solutions Compatibles” connected to a PA). [facturwise.com], [francenum.gouv.fr]
Tax authority role: the DGFiP receives extracted invoice/transaction/payment data via PAs → PPF (it does not clear each invoice in an Italian-style pre-issuance sense; it is “clearance-light”). [menocarta.net], [advizexperts.fr]

6.2. Step-by-step lifecycle

Step 1 — Creation: seller’s ERP/billing system generates a structured invoice (Factur-X, UBL or CII). [vertexinc.com]
Step 2 — Submission: to the seller’s chosen PA (directly or via a compatible solution). [impots.gouv.fr]
Step 3 — Validation: PA performs EN 16931 schema/business-rule checks and may convert formats; failed invoices generate error/rejection statuses. [facturx-en….github.io], [impots.gouv.fr]
Step 4 — Directory routing: sending PA consults the annuaire (via SIREN/SIRET, routing code) to find the buyer’s receiving PA. [frenchinvoice.fr]
Step 5 — Delivery to buyer: routed to the buyer’s PA; lifecycle statuses (F6) track “deposited”, “rejected”, “refused”, etc., with timestamping (horodatage). [fonoa.com], [economie.gouv.fr]
Step 6 — Retrieval: buyer accesses via its PA/compatible solution (portal/API), with notifications on receipt. [economie.gouv.fr]
Step 7 — Archiving: taxpayer remains responsible for compliant archiving (see §13). [fiscal-req…ements.com]

6.3. Authentication & access

Access via PA portals/APIs; the annuaire identifies entities by SIREN (9-digit)/SIRET (14-digit) and routing codes. [frenchinvoice.fr], [menocarta.net]
Third-party authorisation (accountants/tiers déclarants) is supported through the platform and directory. [francenum.gouv.fr]
(Detailed eIDAS certificate/qualified-signature requirements are governed by AFNOR XP Z12-013 APIs and platform accreditation rules rather than a per-user public list.) [impots.gouv.fr]

6.4. Offline / contingency mode

The DGFiP start-up guide provides for business-continuity fallback: if the electronic channel genuinely cannot be used, email/PDF may serve as a temporary fallback, but the invoice must be regularised electronically and documented as good-faith effort. [sovos.com], [impots.gouv.fr]
The grace-period logic includes a suspension mechanism for mass rejections/systemic failures to keep invoicing/payments flowing. [vatabout.com]

6.5. Buyer-side workflow

Buyers retrieve invoices via their PA, can issue lifecycle statuses (e.g., acceptance/refusal), and process for payment/VAT deduction. [fonoa.com]
Buyer acceptance is NOT a condition of legal validity: an invoice remains payable/deductible if it reflects a real transaction and carries required content. [sovos.com]

6.6. QR/verification codes

No general QR-code requirement on B2B e-invoices is mandated in France (unlike some non-EU CTC regimes). Routing is handled by the directory, not a QR/fiscal code.(No public rule mandates QR codes for the B2B mandate.) [frenchinvoice.fr]

7. Acceptable E-Invoice Formats

7.1. Mandatory formats

Three structured formats, all EN 16931-compliant:
- Factur-X — hybrid PDF/A-3 + embedded XML (CII syntax); the Franco-German format popular in France for human + machine readability. [e-invoice.app], [mabanquepr…bnpparibas]
- UBL 2.1 — international XML (Peppol-style). [e-invoice.app]
- CII (UN/CEFACT Cross Industry Invoice) — XML without the PDF wrapper. [e-invoice.app], [facturx-en….github.io]
Unstructured PDF/paper/Word/Excel are NOT valid for in-scope B2B (subject only to start-up tolerance). [mabanquepr…bnpparibas], [cleartax.com]

7.2. Relationship to international standards

All three map to the EN 16931 semantic model; the “socle commun” (common core) is defined by AFNOR XP Z12-012 (formats/lifecycle), XP Z12-013 (APIs), XP Z12-014 (B2B use cases). [impots.gouv.fr], [hacktiv-studio.fr]
France’s PA network is designed for Peppol/UBL interoperability; national extensions exist for French lifecycle/status messages and directory routing. [impots.gouv.fr], [hacktiv-studio.fr]

7.3. Voluntary / legacy / transitional formats

The hybrid Factur-X is itself a dual-format (PDF + XML) option. [e-invoice.app]
Legacy EDI arrangements permitted pre-reform (qualified e-signature or compliant EDI) are being superseded; email/PDF allowed only as temporary fallback during start-up. [truecommerce.com], [sovos.com]

7.4. Attachments

Factur-X inherently combines a human-readable PDF rendition with structured XML in one PDF/A-3 file; the structured XML is the legally authoritative component.(Rules on additional external attachments are governed by the external specifications/AFNOR norms rather than a single public rule.) [e-invoice.app], [impots.gouv.fr]

8. Technical & Functional Requirements

8.1. E-invoice specifications

New mandatory mentions (4) introduced by the reform, in addition to existing CGI/Code de commerce content:
- Buyer’s SIREN number;
- Delivery address (if different from billing address);
- Nature of the operation (goods only / services only / both);
- “Option pour le paiement de la taxe d’après les débits” where the debit-based VAT option applies. [economie.gouv.fr], [formalites…esechos.fr]
Existing mandatory content (CGI Annex II art. 242 nonies A; Code de commerce L.441-9): parties’ identity/address, SIREN/SIRET, intra-EU VAT numbers, invoice number (continuous sequence), issue date, supply date, description/quantity/unit price, discounts, net/VAT/gross amounts, VAT rate, payment terms, late-payment penalties, €40 recovery indemnity. [fiducial.fr]
Additional e-invoicing technical fields: country code, per-rate HT/TTC amounts, and the PA identifier used. [formalites…esechos.fr]
Validation rules: EN 16931 schema + business rules (date/decimal formats, coded value lists, calculation-alignment checks, mandatory-field enforcement) applied by the PA. [facturx-en….github.io], [impots.gouv.fr]

8.2. E-reporting specifications

Three data streams: transaction e-reporting (B2C + cross-border), payment e-reporting (services where VAT due on collection), and the invoice-data extraction from e-invoices. [impots.gouv.fr]
Transmitted via Flow 10 (F10) from PA → PPF; Flow 6 (F6) returns an accept/reject receipt for the whole file. B2C data is aggregated per day, no personal consumer data. [fonoa.com], [vatfaqs.com]
Frequency (by VAT regime) — official DGFiP table:
- Régime réel normal mensuel: transaction data three times/month (par décade), due 10 days after each period; payment data monthly (before the 10th of the following month). [impots.gouv.fr]
- Régime réel normal trimestriel: monthly, before the 10th. [impots.gouv.fr]
- Régime simplifié (RSI): monthly, by the 25th–30th of the following month. [impots.gouv.fr]
- Franchise en base: bi-monthly (every 2 months), by the 25th–30th of the month following the period. [impots.gouv.fr]
Payment e-reporting excludes reverse-charge cases and suppliers opting for VAT on debits. [cleartax.com]

8.3. Digital signature & integrity

Integrity/authenticity/legibility must be ensured (VAT Directive art. 233 principles) — via PA processing, EN 16931 conformance, and reliable audit trail (Piste d’Audit Fiable); qualified e-signatures are an option but not the only route. [invoicenavigator.eu], [fiscal-req…ements.com]
The platform guarantees integrity in transit; the taxpayer retains ultimate archiving responsibility. [fiscal-req…ements.com]

8.4. Real-time / near-real-time

The system is near-real-time (not pre-clearance real-time): e-invoice data flows to the DGFiP via the PA/PPF; e-reporting uses periodic décadaire/monthly cadence per §8.2. [vatupdate.com], [impots.gouv.fr]
(Publicly stated platform uptime/capacity SLAs are set within accreditation requirements rather than a single published figure.) [vatcalc.com]

9. Correction of Errors

9.1. E-invoice corrections

Corrections use rectifying invoices (credit/debit notes) transmitted through the platform. The CIBS (art. L.216-34) defines the facture rectificative as any document correcting, completing or replacing a prior invoice. [altermes.fr]
A rectifying invoice must reference the original, state the nature of correction and corrected amounts, and be re-transmitted via the PA. [altermes.fr], [fiducial.fr]
Rejected invoices (failed validation) generate error statuses (F6) and must be corrected and resubmitted through the PA. [fonoa.com]

9.2. E-reporting corrections

A rejected F10 file must be corrected and resubmitted (F6 gives accept/reject at file level). Late/incorrect corrections attract the €500 per transmission penalty (annual cap €15,000). [fonoa.com], [entreprend…ic.gouv.fr]
First-offence tolerance: penalties are not applied for a first infraction in the current + three prior years if corrected spontaneously or within 30 days of a first request. [entreprend…ic.gouv.fr]

10. Transmission & Workflow

10.1. Central platform

Portail Public de Facturation (PPF) — operated by the State (DGFiP/AIFE); role reduced to central directory + data concentrator since Oct 2024. [facturwise.com], [impots.gouv.fr]

10.2. Transmission channels

Plateformes Agréées (PA) — state-immatriculated private platforms (mandatory route for B2B). [impots.gouv.fr]
Solutions Compatibles (SC) connected to a PA. [francenum.gouv.fr]
Chorus Pro — for B2G. [e-invoice.app]
No free public transmission portal exists anymore. [facturwise.com]

10.3. Accredited service providers (PA)

Use of a PA is mandatory. Immatriculation is granted by a dedicated DGFiP Service d’Immatriculation for a renewable 3-year term, requiring proof of fiscal compliance, data security and interoperability. [impots.gouv.fr], [vatcalc.com]
Public registry: the official list of approved platforms is published on impots.gouv.fr (~158 as of mid-July 2026: 142 definitive, 16 conditional). [impots.gouv.fr], [vatcalc.com]

10.4. Interoperability

PAs must interoperate via the annuaire and support Peppol/UBL; Chorus Pro handles B2G; cross-border reporting feeds the DGFiP (and, from 2030, EU-level exchange under ViDA). [frenchinvoice.fr], [vatcalc.com]

10.5. Deadlines & timing

E-invoice transmission is near-real-time via PA at issuance. [vatupdate.com]
E-reporting deadlines: as per §8.2 (décadaire/monthly/bi-monthly, generally due within 10 days or by 25th–30th). [impots.gouv.fr]
General invoicing deadlines follow ordinary CGI rules (invoice at supply/delivery). [economie.gouv.fr]

11. Self-Billing

11.1. Self-billing (autofacturation) is permitted in France. [stripe.com]
11.2. Under the reform, self-issued invoices must be transmitted in structured format via an approved platform (PA). [stripe.com]
11.3. Requires a signed self-billing mandate, an invoice-acceptance procedure, and platform registration for transmission. [stripe.com]
11.4. Content rules are the standard mandatory mentions; the supplier remains the legal issuer and sole VAT-liable party. [stripe.com]
11.5. The notation“autofacturation” must appear on each self-billed invoice. [stripe.com]
11.6. Foreign buyers without a French tax number face limitations (cross-border legs shift to e-reporting; self-billing to foreign suppliers must still respect the structured route where a French leg exists).(No specific public carve-out beyond the general non-established treatment.) [stripe.com], [impots.gouv.fr]
11.7. A buyer-side acceptance procedure is required as part of the self-billing mandate. [stripe.com]

12. Triangulation & Special Scenarios

12.1. Triangulation: domestic B2B legs issued by French-established taxable persons are in e-invoicing scope; the intermediary’s cross-border legs are captured by e-reporting at invoice level.(EU-level DRR notes flag that the CEN schema still lacks a dedicated triangulation code — an open ViDA item.) [fonoa.com], [vatcalc.com]
12.2. Chain transactions: multi-party chains follow the same split — domestic French B2B legs = e-invoicing; foreign legs = e-reporting. [fonoa.com]
12.3. Cross-border reverse charge: outbound invoices with reverse-charge notation are e-reported; inbound reverse-charge/IC acquisitions are reported by the French customer (from 1 Sept 2027, all sizes). [impots.gouv.fr], [fonoa.com]
12.4. Zero-rated / exempt supplies: exports and IC supplies are handled via e-reporting with exemption/basis coding; exempt supplies fall outside e-invoicing. [fonoa.com], [entreprend…ic.gouv.fr]
12.5. Local nuances: VAT groups (assujetti unique) have specific reporting screens; construction services trigger payment e-reporting; expense reports (notes de frais) have nuanced VAT-recovery treatment depending on whether the invoice is in the company’s or employee’s name. [impots.gouv.fr], [vat4u.com], [impots.gouv.fr]

13. Archiving & Retention

13.1. Central archiving: the PPF/PA provide evidence/traceability but do not replace the taxpayer’s own archiving duty — companies remain fully responsible. [fiscal-req…ements.com]
13.2. Format: the exchanged reference version (via the PA) plus structured invoices (Factur-X/UBL/CII) and related documents (POs, delivery notes, payment proof, audit-trail evidence) must be archived. [vatupdate.com], [fiscal-req…ements.com]
13.3. Retention periods: minimum 6 years for tax/VAT purposes (Livre des procédures fiscales, art. L102 B); 10 years for accounting records (Code de commerce art. L123-22). France recently extended the audit retention period from 6 to 10 years. [vatupdate.com], [hayot-expertise.fr]
13.4. Storage location: must be stored within the EU (or a country with a mutual-assistance/equivalent agreement ensuring DGFiP access). [menocarta.net]
13.5. Integrity/authenticity/readability: ensured throughout retention; a compliant Système d’Archivage Électronique (SAE) certified under NF Z42-013 / NF461 is required for probative value. [vatupdate.com], [hayot-expertise.fr]
13.6. Audit accessibility: records must remain unchanged, readable and downloadable for tax audits; destruction only after retention, via documented irreversible processes. [fiscal-req…ements.com]

14. Penalties & Enforcement

14.1. Grace / transitional enforcement

Soft-landing to 31 December 2026: no automatic sanctions for good-faith businesses with documented remediation; inertia/refusal remains exposed. [vatcalc.com], [vatupdate.com]
First-offence tolerance: no penalty for a first infraction (current + 3 prior years) if corrected spontaneously or within 30 days. [entreprend…ic.gouv.fr]

14.2. Penalties (post-grace) — under LF 2026 art. 123; CGI arts 1737 & 1788 D

Failure to issue an e-invoice: €50 per invoice (raised from €15), annual cap €15,000. [entreprend…ic.gouv.fr], [l-expert-c…ptable.com]
Failure to use an approved platform for reception: after a formal notice with 3-month cure period, €500; if still non-compliant after a further 3 months, €1,000, then €1,000 every 3 months until regularised. [entreprend…ic.gouv.fr], [fiducial.fr]
Failure to transmit transaction/payment data (e-reporting): €500 per transmission (raised from €250), annual cap €15,000. [entreprend…ic.gouv.fr]
Platform (PA) breaches: separate sanctions apply to approved platforms. [arteva.fr]
Intentional fraud vs negligent errors: the good-faith/first-offence framework differentiates transitional errors from wilful avoidance. [vatcalc.com], [vatabout.com]

14.3. Amounts & escalation

Fixed per-invoice/per-transmission amounts with annual caps; the reception penalty escalates (€500 → €1,000 → recurring €1,000/quarter). [entreprend…ic.gouv.fr]

14.4. Article references & sources

CGI arts 1737 and 1788 D; LF 2026 art. 123. Official: Service-Public “Facturation électronique : les sanctions évoluent” (20 Feb 2026); DGFiP start-up guide. [vatupdate.com], [entreprend…ic.gouv.fr]

15. Pre-Filled VAT Returns

15.1. France does not currently offer pre-filled periodic VAT returns. [vatupdate.com]
15.2. N/A currently (no pre-filled fields yet). The intended data source is e-invoicing + e-reporting + payment data collected via PAs/PPF. [factureinfo.com]
15.3. Pre-filling is a stated long-term objective of the reform, but analysts indicate France is unlikely to introduce pre-filled VAT returns before 2030, despite the 2026 e-reporting mandate. [vatupdate.com], [impots.gouv.fr]
15.4. Full dependency on the maturity/completeness of e-invoicing and e-reporting data flows. [factureinfo.com]
15.5. Aligns directionally with ViDA’s simplification objectives, though ViDA does not itself mandate pre-filled returns. [vat4u.com], [taxation-c….europa.eu]

16. ViDA Readiness

16.1. Position vs ViDA: France is ahead of / aligned with the ViDA timeline (adopted March 2025; DRR from 1 July 2030; national systems to converge by 1 January 2035). France is an early mover. [taxation-c….europa.eu], [vatupdate.com]
16.2. Alignment of national system: French formats are EN 16931-based (Factur-X/UBL/CII) and Peppol-interoperable, largely consistent with ViDA’s envisaged EU DRR. Gaps to monitor: harmonised issuance/acceptance definitions, corrections rules, triangulation coding, and hybrid-format treatment still being resolved in the ViDA draft Explanatory Notes (finalisation early 2027). [vatcalc.com], [hacktiv-studio.fr]
16.3. Cross-border reporting: France’s e-reporting already captures cross-border B2B data; from 1 July 2030 this must feed the EU-wide DRR / central VIES exchange, requiring adaptation of the national feed. [vatcalc.com], [taxation-c….europa.eu]
16.4. Business implications: French compliance builds infrastructure broadly compatible with ViDA; residual adjustments (10-day cross-border reporting, EU format specifics, 5-day customer reporting) will be needed. Early adopters benefit from mature ERP/PA integration ahead of 2030. [bdo.global], [vatcalc.com]

17. Impact on SMEs and Startups

17.1. Phased onboarding: SMEs/micro-enterprises get an extra year (issuance from 1 Sept 2027), but must be able to receive from 1 Sept 2026. [economie.gouv.fr], [mabanquepr…bnpparibas]
17.2. Government support & free tools: national helpline 0 806 807 807; DGFiP practical guide + FAQ; the annuaire and“Know my obligations in 4 clicks” tool; France Num guidance. Note: there is no longer a free public transmission portal — SMEs must use a (paid) PA or compatible solution. [entreprend…ic.gouv.fr], [vatupdate.com], [facturwise.com]
17.3. Simplified regimes / exemptions: franchise en base businesses are exempt from issuing but must receive and e-report; e-reporting frequency is lighter (bi-monthly) for them. [mabanquepr…bnpparibas], [impots.gouv.fr]
17.4. Subsidies/financial support: No dedicated national grant/tax-credit scheme is publicly confirmed; banks and software vendors offer bundled/low-cost solutions (e.g., BNP Paribas, Tiime). [mabanquepr…bnpparibas], [l-expert-c…ptable.com]
17.5. Compliance costs: one-time (ERP integration, format mapping, master-data cleansing, training) and ongoing (PA subscription/maintenance). [avalara.com], [aigovhub.io]
17.6. Cash-flow/operational benefits: faster invoice processing, timestamped exchanges, centralised storage, reduced processing time, better payment-deadline compliance. [economie.gouv.fr]
17.7. Burden vs simplification: significant initial burden (especially master data and lifecycle-status handling), long-term simplification via automation and future pre-filled returns. [avalara.com], [factureinfo.com]
17.8. Market impact: accelerated digitalisation; early-adopter advantage; interoperability challenges given low pilot participation. [vatcalc.com], [vatupdate.com]
17.9. Readiness assessments: DGFiP/vatcalc data show low readiness (~1.9m of 6m+ registered; few PAs actively exchanging) — a key driver of the soft-landing approach. [vatcalc.com], [vatupdate.com]

18. Official References & Sources

18.1. Government portals

DGFiP e-invoicing hub — impots.gouv.fr: Facturation électronique et plateformes agréées; Spécifications externes B2B; I want to understand e-invoicing (EN); E-reporting frequencies table.
economie.gouv.fr — Tout savoir sur la facturation électronique; Mentions obligatoires.
Service-Public Entreprendre — calendar & sanctions; Sanctions évoluent; Annuaire.
France Num — e-reporting guide; Annuaire pivot.

18.2. Legislative texts (Légifrance)

18.6. Link integrity

All links above resolve to authoritative, publicly accessible current sources. Flag: some third-party trackers (e.g., a “Phase 3 / 1 Sept 2028” for the smallest firms, and “PDP” terminology) are outdated vs the official position — France now uses“plateforme agréée (PA)” and confirms two issuance phases (2026/2027); rely on impots.gouv.fr/Légifrance for the authoritative position. [arteva.fr], [economie.gouv.fr]

19. Summary & Key Takeaways

19.1. Scope

In: domestic B2B (goods/services + acomptes) between French-established VAT payers; B2G via Chorus Pro. E-reporting: B2C, cross-border B2B, payment data. Out of e-invoicing: exempt supplies, pure B2C, non-established suppliers. [entreprend…ic.gouv.fr], [impots.gouv.fr]

19.2. Format

Mandatory structured formats: Factur-X, UBL 2.1, CII (all EN 16931). Plain PDF/paper no longer valid for in-scope B2B (except temporary start-up fallback). [e-invoice.app], [mabanquepr…bnpparibas]

19.3. Timeline

1 Sept 2026: universal reception + issuance/e-reporting for large & ETI. 1 Sept 2027: issuance/e-reporting for SMEs & micro. Soft enforcement to 31 Dec 2026; legal fallback to 1 Dec 2026/2027 available. [economie.gouv.fr], [vatcalc.com]

19.4. How it works

Decentralised Y-model / 5-corner CTC: invoices via Plateformes Agréées (PA), routed via the PPF central directory (annuaire); data extracted to the DGFiP. PPF no longer transmits invoices. [vatupdate.com], [facturwise.com]

19.5. Key obligations

Appoint a PA; issue/receive structured invoices; transmit e-reporting (F10) on the décadaire/monthly cadence; correct via rectifying invoices; archive 6/10 years in a compliant SAE within the EU. [impots.gouv.fr], [impots.gouv.fr], [vatupdate.com]

19.6. Main risks

Penalties €50/invoice and €500/e-report (capped €15,000/yr); reception-failure escalation (€500→€1,000/quarter); operational disruption from low PA readiness/interoperability; VAT-deduction risk on non-compliant expense-report invoices. [entreprend…ic.gouv.fr], [vatcalc.com], [vat4u.com]

19.7. SME implications

Extra year to issue; must receive from 2026; no free public transmission portal (paid PA needed); lighter (bi-monthly) e-reporting for franchise-en-base; support via helpline, guides and directory. [mabanquepr…bnpparibas], [facturwise.com], [impots.gouv.fr]

19.8. ViDA readiness

France is EN 16931/Peppol-aligned and an early mover; national feed will need adaptation for EU DRR from 1 July 2030 and full convergence by 2035. Early adopters gain a head start. [vatcalc.com], [taxation-c….europa.eu]

19.9. Critical dates & next steps

Now–Aug 2026: appoint/confirm a definitively-approved PA; register in the annuaire; clean SIREN/SIRET master data; add the 4 new mandatory mentions; enable reception; test lifecycle statuses. [francenum.gouv.fr], [economie.gouv.fr]
1 Sept 2026: reception live for all; issuance + e-reporting for large/ETI (progressive rollout tolerated). [sovos.com]
31 Dec 2026: soft-penalty period ends — full enforcement expected thereafter. [vatcalc.com]
1 Sept 2027: SMEs/micro issuance + buyer-side reverse-charge/IC-acquisition e-reporting (all sizes). [impots.gouv.fr]
1 July 2030 / 2035: ViDA DRR go-live and mandatory EU convergence. [taxation-c….europa.eu]

A note for context (P&G/multinational relevance): entities without a French fixed establishment are outside e-invoicing but must handle e-reporting for French-taxable flows and, critically, must still be able to receive structured e-invoices from French suppliers via a PA. The dual-obligation split (e-invoicing vs e-reporting) and expense-report VAT-recovery nuances are the most common blind spots for large groups. [impots.gouv.fr], [vat4u.com]

Key documents

Other guides