France

General information

France is advancing the digitization of its economy by introducing mandatory e-invoicing for B2B transactions and e-reporting. E-invoicing has been mandatory for B2G transactions since 2020, with new requirements for B2B e-invoicing and e-reporting being implemented in stages: starting in September 2026 for large companies and in September 2027 for small and medium-sized enterprises.

E-invoices are transmitted via platforms such as Chorus Pro or certified dematerialization platforms. The technical specifications, published in 2024, streamline the process, allowing for invoice status tracking and accurate VAT rounding.

E-reporting applies to transactions outside the scope of e-invoicing, including exports, imports, B2C sales, and transactions by foreign suppliers subject to French taxation.

The e-invoicing process in France:

Invoice creation: Invoices must be generated in accordance with new technical specifications that enable their processing by dematerialization platforms.
Submission: Invoices are sent using the Chorus Pro platform (for B2G) or certified dematerialization platforms (for B2B), which transform them into the appropriate format for the recipient.
Validation: Platforms validate the data and format of invoices before forwarding them to recipients.
Processing: Invoices are forwarded to recipients and their status can be monitored using dedicated system functions.
Archiving: Invoices must be kept for at least 10 years, in accordance with tax regulations.

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