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France’s e-Invoicing and e-Reporting reforms are reshaping how businesses exchange invoice data and meet VAT compliance obligations. Organizations must prepare their systems, processes, and reporting frameworks to support structured invoicing, PDP connectivity, and ongoing compliance with the new requirements.
| Who / Applicability | Timeline / When | Model | Transaction Type | Format of E-Invoice | Additional Notes |
|---|---|---|---|---|---|
| B2G (all suppliers to public sector) | Live since 1 January 2020 | Direct via Chorus Pro (not PA-to-PA routed) |
B2G
|
Factur-X, UBL, CII (via Chorus Pro) | Predates the B2B reform; buyer is the platform itself, so no PA intermediary is needed on the receiving side. |
| Large Companies | Issue & Receive: 1 September 2026 | PA-based exchange (Y-model via PPF)* |
Domestic B2B
|
Factur-X, UBL, CII | Must issue and receive from this date; e-reporting obligations (for their B2C/cross-border flows) apply in parallel. |
| Mid-size Companies (ETI) | Issue & Receive: 1 September 2026 | PA-based exchange (Y-model via PPF)* |
Domestic B2B
|
Factur-X, UBL, CII | Same as Large; e-reporting obligations apply in parallel. |
| All businesses (incl. PME & Micro) – Receive | 1 September 2026 | PA-based exchange |
Domestic B2B
|
Factur-X, UBL, CII | Receiving obligation applies to every VAT-registered business regardless of size, from this date. |
| PME (SME) & Micro-Enterprises – Issue | 1 September 2027 | PA-based exchange (Y-model via PPF)* |
Domestic B2B
|
Factur-X, UBL, CII | Issuance starts from this date; e-reporting obligations apply in parallel. Note: PME and Micro are two distinct size categories (different thresholds) that happen to share this Phase-2 date. |
| Non-established taxable persons (foreign entities with French VAT obligations) | 1 September 2027 | E-reporting only — no PA-based invoice issuance |
Cross-border B2B / international
|
Structured reporting data | Deferred to align with Phase 2 under the Sept 2025 simplification package; report data rather than issue full e-invoices. |
| All businesses – E-reporting | Phased: Large/ETI from 1 Sept 2026; PME/Micro from 1 Sept 2027 | PA-based reporting to PPF → DGFiP |
B2C
B2B international/cross-border |
Structured (aggregated) reporting data | Transaction data for non-e-invoiced flows must be transmitted to the tax administration; payment/collection data is also subject to e-reporting. |
| Large Companies | 1 September 2026 | PDP-based exchange |
Domestic B2B
|
Factur-X, UBL, CII | Must be able to receive and issue e-Invoices; e-reporting obligations also apply. |
| Mid-size Companies (ETI) | 1 September 2026 | PDP-based exchange |
Domestic B2B
|
Factur-X, UBL, CII | Must be able to receive and issue e-Invoices; e-reporting obligations also apply. |
| SMEs & Micro Enterprises – Receive | 1 September 2026 | PDP-based exchange |
Domestic B2B
|
Factur-X, UBL, CII | All businesses must be able to receive e-Invoices from this date. |
| SMEs & Micro Enterprises – Issue | 1 September 2027 | PDP-based exchange |
Domestic B2B
|
Factur-X, UBL, CII | Issuance obligation starts from this date; e-reporting obligations also apply. |
| All Businesses – E-reporting | Phased from 1 September 2026 | PDP-based reporting |
B2C
B2B International / cross-border |
Structured reporting data | Transaction data for non-e-invoiced transactions must be transmitted to the tax administration; payment data is also subject to e-reporting requirements. |
e-Invoices are sent and received through certified Partner Dematerialization Platforms (PDPs).
Generate structured e-invoices from ERP or business systems in compliant formats such as UBL, CII or Factur-X.
Validate invoice data, mandatory fields, tax information, and required structured invoice formats.
Send e-invoices through an authorised PDP for secure exchange with the buyer’s platform and transmission of required data to the French tax administration.
Securely archive electronic invoices with complete transaction records, audit trails, and statutory retention support.
Cygnet.One’s e-invoicing software in France automates the end-to-end e-Invoicing lifecycle with ERP integration, real-time validation, secure PDP exchange, e-Reporting support, and audit-ready archival.
Electronic invoicing regulations are rapidly becoming the standard across the European Union (EU) and globally, driving procurement standardization. Countries such as France, Poland, Spain, and Ukraine are preparing to introduce their e-invoicing regulations starting in 2023 and continuing in the years to come.
The e-invoicing age is now here—and rapidly extending its reach. Read on to know about e-invoicing around the globe.
Yes. France is implementing mandatory e-Invoicing and e-reporting for B2B transactions in phases. From September 2026, all businesses must be able to receive e-Invoices, while large and mid-sized companies will be required to begin issuing e-Invoices and e-reporting. The rollout will continue in stages, with full implementation for all businesses expected by September 2027.
A PDP (Plateforme de Dématérialisation Partenaire) is a government-certified private platform that enables businesses to **issue and receive e-Invoices, perform e-reporting to the French tax authority, and comply with France’s e-Invoicing regulations**. PDPs act as intermediaries between businesses and the French tax administration, helping ensure secure and compliant exchange of invoice and reporting data.
Chorus Pro is the French government’s official invoicing platform, primarily used for **B2G (Business-to-Government) transactions. It has been mandatory for invoicing public sector entities since 2020 and, under France’s new e-Invoicing framework, will continue to play an important role alongside **PDPs and the central platform
All businesses established in France and registered for VAT are required to comply with the e-Invoicing mandate, including **large enterprises, mid-sized companies, SMEs, and micro-enterprises**. The mandate applies primarily to **domestic B2B transactions**, while **B2C and cross-border transactions are subject to additional e-reporting requirements** under the French framework.
In France, e-Invoicing covers domestic B2B transactions and requires structured invoices to be exchanged electronically. e-Reporting covers mainly B2C and cross-border transactions by sending relevant transaction and VAT data to the French tax authority.
France supports several e-Invoice formats, including **Factur-X, UBL 2.0/2.1, CII, Peppol BIS 3.0, EDIFACT**, and compliant PDF formats. **UBL, CII, and Factur-X** are the three mandatory core formats that accredited e-Invoicing platforms must support.
No – e-invoicing applies only to domestic B2B transactions in France.
Cygnet.One supports e-Invoicing France compliance through ERP integration, invoice transformation, data validation, PDP connectivity, e-Reporting, reconciliation, audit logs, and secure archival.
