5 minute read

B2B E-invoicing in France - Key Facts and Deadlines

On 15 September 2021 it was confirmed that France will introduce continuous transactions controls (CTC) from 2023. This means that e-invoicing in France will soon be mandatory for domestic B2B transactions. In this article we examine the facts when it comes to B2B e-invoicing in France. For a general overview of e-invoicing in France in relation to B2G and B2B, you may also be interested in our other article here.

B2B invoicing in France – all upcoming changes

France will introduce continuous transactions controls in the form of e-invoice clearing from 2023. Following a report published in October 2020 and the establishment of a special service with “Mission Facturation Électronique” (MFE), the plan to move towards CTC was confirmed on 15 September 2021.

As a result of the recent regulation we now know that e-invoicing will become mandatory for B2B transactions within the country. For this purpose, L’Agence pour l’Informatique Financière de l’Etat (in short: AIFE) was established as an authority with national responsibility for e-invoicing. 

Who is affected?

For several years now, all French companies supplying a public entity (i.e. B2G) have been required to send structured electronic invoices via the national invoicing portal Chorus Pro (read more here).

From the start of 2024 e-invoicing will now also become mandatory for all domestic B2B transactions – i.e. all French companies that conduct B2B transactions in France with other French companies will be affected by this regulation. Together with CTC, e-Reporting regulations for cross-border transactions will also be introduced.

What are the deadlines?

The current timetable for compliance with the new regulations regarding B2B invoicing is as follows:

  • 1 July 2024: Compliance deadline for all companies (receiving e-invoices) and Compliance deadline for large companies (issuing e-invoices)
  • 1 January 2025: Compliance deadline for mid-sized companies (issuing e-invoices)
  • 1 January 2026: Compliance deadline for the smallest companies (issuing e-invoices)

What standards are used and how does delivery work?

The following principles have already been established:

  • Message delivery takes place via the “Y approach” (explained below)
  • France provides a registration system for platforms to ensure secure exchanges
  • France offers a public platform that provides a minimum set of services for the exchange of e-invoices and acts as a hub for e-invoicing and electronic transmission of data to the administration
  • Alternatively, companies may decide to enlist the help of a service provider (such as ecosio) to manage the e-invoicing for them
  • EN 16931 CIUS is required as the technical format

The choice of the “Y approach” is very interesting, as it leaves some options open and offers important advantages for companies in France with regard to B2B e-invoicing:

The “Y approach” for B2B invoicing in France

The “Y approach” was created for B2B invoicing in France in order to cover the following scenarios:

    • Both supplier and buyer use the public platform
    • One of the parties uses a private certified platform (i.e. via a service provider such as ecosio) which handles the transfer to the public platform, while the other party uses the public platform directly.
    • Both parties use private platforms

According to the Y approach, invoices can therefore also be exchanged via private platforms, which are responsible for extracting and transmitting the data to the public platform. The public platform then transmits the data to the tax authorities.

This offers the following advantages:

  • Free choice of e-invoice service provider
  • Continuation of established structures for certain sectors (e.g. the automotive industry and retail can continue to use their existing systems)
  • Autonomy in case of failure
  • Flexibility depending on the type of business
  • Complementary services of private platforms can be used

What is still unclear?

In principle, all the important rough points have been clarified, as explained above. However, there are still many questions about the details. For example, will there be a list of service providers? What technology will be used for the transfer? …and so on… Further consultations and workshops will take place in France before the final implementation of the new regulations. However, final details on the regulations are expected as early as mid-2022.

L’Agence pour l’Informatique Financière de l’Etat (AIFE for short) has been set up as the authority with national responsibility for e-invoicing – here you will find useful information and all the links to the required platforms (although so far only in French).

The official regulation published on 15 September 2021 can be found here (you will need French language skills).

White Paper - E-invoicing in Europe

How do I stay technically compliant?

Since both French e-invoicing regulations and e-invoicing regulations elsewhere are constantly evolving, implementing a future-proof and flexible e-invoicing solution is wise.

To ensure technical compliance and to implement all the requirements and benefits of e-invoicing, companies can either implement and manage e-invoicing processes internally or outsource them to a specialised service provider such as ecosio.

However, implementing and managing e-invoicing processes internally usually requires a lot of effort and time from companies – not only does the technical expertise around e-billing and electronic data interchange (EDI) have to be available and up to date, the e-invoicing processes that are ultimately used also have to be constantly monitored and in the event of errors, they have to be reacted to quickly accordingly.

If a specialised service provider is used, ideally they can take care of all e-invoicing issues. In this way, companies relieve internal teams of all tasks related to e-invoicing, such as monitoring exchanged invoices or technical updates or changes in requirements, and offer proactive troubleshooting in case of incorrect invoicing – not only in France but also in many other countries where e-invoicing has been (or will be) introduced on a mandatory basis. 

How ecosio can help

As a fully managed EDI service provider, ecosio makes e-invoicing effortless.

To find out more about our e-invoicing services, please click here. Alternatively, if you have any questions why not contact us directly? We are always happy to provide assistance however we can and look forward to helping you implement a successful e-invoicing solution.


most read

Keep on reading

2 minute read

New FatturaPA Specifications Introduced

New FatturaPA specifications (version 1.7.1) will be available from 1 October 2022. See what the changes are and what this means for you.

5 minute read

E-invoicing and Peppol in Japan

E-invoicing in Japan via Peppol will soon become the norm. In this article we explore the recent developments and what they mean for you.

2 minute read

EU Commission passes new directive on mandatory use of Peppol CTC

The EU has passed a new directive, making use of Peppol CTC mandatory for all national e-invoicing initiatives from 1 Oct 2022.

7 minute read

B2G and B2B E-invoicing in Poland at a Glance

The VAT gap has been a topic of particular interest for Polish authorities in recent years. In this article we explore the B2G and B2B invoicing regulations they are using...

5 minute read

B2B E-invoicing in Poland - Key Facts and Deadlines

Updated on an ongoing basis, this article covers all the relevant details and dates concerning B2B electronic invoicing in Poland.

5 minute read

B2G and B2B E-invoicing in France

France intends to go further than others in terms of mandatory e-invoicing across B2G and B2B sectors. This article offers a helpful overview.

4 minute read

Peppol in Singapore

Looking to exchange documents with partners in accordance with Singapore's Peppol regulations? Learn more about Peppol in Singapore here!

8 minute read

Sistema di Interscambio (SdI) Reporting to Replace Esterometro Declarations in 2022

From 2022 all Italian businesses must use Sistema di Interscambio (SdI) instead of Esterometro declarations for cross-border tax reporting.

4 minute read

What is a Peppol Access Point?... and other Peppol connection FAQs

What is a Peppol Access Point, why do you need one, how do you find one... and other key Peppol connection questions answered.

3 minute read

ecosio at The E-invoicing Exchange Summit Vienna

ecosio will be exhibiting at the 2021 E-invoicing Exchange Summit. Find out what's in store and how you can join us!

7 minute read

What is Peppol?

Usage of Peppol is growing fast across Europe and beyond. But what is Peppol, how does Peppol work, and what advantages does it offer?

6 minute read

Seven Things to Consider When Selecting a Peppol Access Point

Need help selecting a Peppol Access Point or planning on becoming one yourself? Read our article to find out what both processes involve.

We use cookies to provide an optimal website experience. You decide which one you want to allow. Depending on the setting, however, not all functionalities may be available to you. Data protection & Imprint.