E-invoicing in France

France is moving from a successful B2G model through Chorus Pro to a broad B2B e-invoicing and e-reporting regime. The reform is phased, but the operational impact will be large: French-established businesses must be ready to receive e-invoices from 1 September 2026, while issuing obligations begin with large and mid-sized businesses and extend to SMEs and micro-businesses in 2027.

The French model relies on approved private platforms and a public infrastructure layer. It is therefore both a tax compliance reform and a platform-selection decision.

At a glance

B2B receiving

Mandatory for all in-scope French-established businesses from 1 Sep 2026

B2B issuing

Large and mid-sized businesses from 1 Sep 2026; SMEs and micro-businesses from 1 Sep 2027

E-reporting

Applies on the same broad timetable for relevant transaction data

B2G e-invoicing

Mandatory through Chorus Pro

Operation model

Approved platforms with a public directory and data-concentration functions

Typical formats

UBL, UN/CEFACT CII and Factur-X where supported by the French model

What the mandate means

France will require structured e-invoicing for domestic B2B transactions between VAT-subject businesses established in France. The reform also includes e-reporting for transactions not fully covered by domestic B2B e-invoicing, such as certain international and B2C flows.

Businesses must choose an approved platform, ensure the platform can exchange invoices with counterparties and transmit required data to the tax administration, and adapt AR and AP processes to platform-based invoice lifecycle management.

Timeline

2020: B2G e-invoicing through Chorus Pro became fully operational across supplier categories

1 Sep 2026: All in-scope businesses must be able to receive e-invoices; large and mid-sized businesses must issue e-invoices

1 Sep 2027: SMEs and micro-businesses enter the issuing mandate

What businesses should do now

French readiness is not just a technical conversion project. Businesses should:

Select and contract with an approved platform

Prepare invoice data for French validation rules

Align customer and supplier master data

Map invoice statuses into ERP workflows

Design a control process for e-reporting transactions that do not result in a domestic B2B e-invoice

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Frequently asked questions

Who must receive e-invoices from September 2026?

All in-scope businesses established in France must be able to receive e-invoices from 1 September 2026.

Is Chorus Pro the B2B platform?

Chorus Pro remains central for B2G. The B2B reform is based on approved platforms and public infrastructure functions rather than a simple extension of supplier use of Chorus Pro.

Sources:‍

French tax administration: Je passe a la facturation electronique

Service-Public: e-invoicing timetable for companies

European Commission: eInvoicing in France

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