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France has been a key player in Europe’s digital transformation, implementing a structured e-invoicing framework to improve tax compliance, combat fraud, and streamline financial transactions. The country has progressively expanded e-invoicing requirements, beginning with public sector mandates before transitioning to private sector obligations.
The French government has introduced a phased approach to B2B e-invoicing, aligning with EU regulations and ensuring businesses have time to adapt. The widespread adoption of Chorus Pro, the national e-invoicing platform, has facilitated secure and standardized invoicing across various industries, making France one of the most advanced markets for digital invoicing in Europe.
Regulatory authority
The Direction Générale des Finances Publiques (DGFiP) oversees the implementation and enforcement of e-invoicing regulations in France.
E-invoicing requirements
Since January 1, 2020, all public administrations in France must accept electronic invoices. Suppliers to public administrations have been required to issue electronic invoices since January 1, 2017, depending on company size. In the private sector, businesses must be capable of receiving electronic invoices by September 1, 2026, and mandatory issuance will be phased in from 2026 to 2028 based on company size.
Accepted invoice formats
Invoices must be issued in Factur-X, UBL, or CII formats.
Transmission channels
Invoices must be submitted through Chorus Pro or authorized Partner Dematerialization Platforms (PDPs).
Digital signatures
Digital signatures are not required but can be applied for authenticity and integrity.
Archiving requirements
Invoices must be stored for six years, ensuring compliance with French tax regulations.
How B2B e-invoicing works in France
Businesses generate invoices in Factur-X, UBL, or CII format and submit them via certified platforms. The recipient validates and processes the invoice, with automatic transmission of data to tax authorities.
How B2G e-invoicing works in France
Invoices must be submitted through Chorus Pro, validated by public administration, and archived for six years.
