E-Invoicing in France

Q: What are the key dates for the mandate?

From 1 September 2026: - All businesses must receive electronic invoices. - Large and mid-sized companies must issue e-invoices and transmit transaction/payment data. From 1 September 2027: - Small and micro-enterprises must also comply with these obligations.

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

France is introducing a mandatory e-invoicing and e-reporting regime for domestic B2B transactions, building on its earlier B2G mandate launched in 2017 through the chorus pro platform. This expansion is part of France’s broader digital tax reform, designed to modernise VAT reporting, enhance transparency, and reduce the VAT gap. Under the reform, e-invoicing will be required for all domestic B2B transactions, while e-reporting obligations will apply to B2C and cross-border transactions.

France has adopted a “Y-model” for e-invoicing, composed of two main components:

Approved Platforms (PA) : Registered private platforms responsible for invoice exchange, validation, format conversion (Factur-X, UBL 2.1, CII), and transmitting required data to the government.
Public Invoicing Portal (PPF): Operated by the French government, the PPF collects invoice and transaction data, and manages the central directory (annuaire), used for routing invoices based on SIREN/SIRET, suffixes, and routing codes.

As an Approved Platform (PA) in France, ecosio offers a comprehensive solution for e-invoicing and e-reporting. The platform handles invoice validation, format transformation, and ensures seamless transmission to the buyer’s PA, as well as data reporting to the PPF. ecosio also ensures continuous synchronisation with the Annuaire, enabling precise invoice routing and full regulatory compliance. Additionally, the solution tracks and displays the complete invoice lifecycle in real time, based on the official status flows defined by the French authorities, allowing businesses to monitor every stage of invoice processing.

This reform marks a significant milestone in France’s transition to a fully digital invoicing ecosystem, delivering greater automation, transparency, and compliance across the entire invoicing lifecycle.

FAQs

What is the purpose of the e-invoicing and e-reporting mandate in France?

The reform aims to modernise VAT reporting and billing processes through:

- Mandatory electronic invoicing between businesses established in France that are subject to French VAT. This applies to all purchases and sales of goods and/or services between such businesses, including those under the VAT exemption regime. Based on the electronic invoice exchanged, the invoice data is simultaneously transmitted to the tax authorities.

- Electronic transmission of transaction and payment data or operations outside the scope of e-invoicing i.e. Exports, intra-EU acquisitions and deliveries, and transactions with non-taxable persons (B2C).

- Improved efficiency, greater transparency, and reduced VAT fraud.

How can a business determine whether a transaction falls under e-invoicing or e-reporting?

The first step is to assess the status of the client involved in the transaction:

- If the client is a private individual or a non-taxable legal entity, whether based in France or abroad, the transaction must be reported to the tax authorities through e-reporting.

- If the client is a taxable professional, the next step is to determine the client’s place of establishment:
- For transactions involving clients established in France, an e-invoice must be issued via an Approved Platform (PA) which will in parallel transmit the invoice data to the tax authorities. Specifically, e-invoicing applies to transactions that occur between entities subject to VAT and established in France, fall within the scope of French VAT, and are governed by French invoicing rules.

- For transactions involving clients established outside France, there is no obligation to issue an electronic invoice. However, relevant data related to these transactions must be transmitted electronically periodically to the tax authorities as part of e-reporting.

What is an Approved Platform (PA)?

An Approved Platform (PA), previously referred to as a PDP, is a government-registered service provider responsible for:

- Issuing, transmitting, and receiving electronic invoices between VAT-registered businesses in France, as well as managing the full invoice lifecycle

- Extracting the required invoice data for the French tax authority

- Transmitting data related to transactions that are not subject to electronic invoicing to the tax authorities (e.g., exports, intra-EU acquisitions and deliveries, and transactions with non-taxable persons such as B2C)

- Transmitting payment data for all types of transactions

Is the use of an Approved Platform (PA) mandatory?

Yes. From 1 September 2026, all VAT-registered businesses in France must use an Approved Platform (PA) to issue, receive, and report electronic invoices to the tax authorities.

What are the key dates for the mandate?

From 1 September 2026:
- All businesses must receive electronic invoices.
- Large and mid-sized companies must issue e-invoices and transmit transaction/payment data.

From 1 September 2027:
- Small and micro-enterprises must also comply with these obligations.

Are transactions deemed to take place in another EU Member State subject to the French e-invoicing mandate?

The obligation to issue an electronic invoice applies to transactions between two entities established in France only when French invoicing rules apply.

Therefore, if a transaction is considered to take place in another EU Member State, even if both parties are established in France, it does not fall within the scope of either e-invoicing or e-reporting. This is because French VAT does not apply, and the VAT is due in the Member State where the transaction is carried out (based on local VAT identification and rules).

Is a PDF sent by email considered an e-invoice?

No. To qualify as an e-invoice, the document must:
- Be issued, transmitted, and received in structured electronic format
- Include mandatory data fields
- Be transmitted via an Approved Platform

Does the mandate replace VAT returns?

No. Businesses must still submit VAT returns according to their usual schedule. However, collected invoice and payment data may eventually enable pre-filled returns.

Why do the tax authorities collect fewer data points than those legally required on an invoice?

The French tax authorities only collect data necessary to perform their duties, especially for the future pre-filling of VAT returns. Therefore, not all legally required invoice fields are included in the data submitted via e-invoicing. Structured data collection will be introduced progressively between 1 September 2026 and 1 September 2027.

How often must e-reporting data be submitted?

Unlike electronic invoices and invoice data, transaction data is not required to be transmitted in real time. The transmission frequency depends on the business’s VAT reporting regime.

- For example, businesses under the VAT exemption regime (franchise en base) must transmit their data every two months.

- Businesses under the standard monthly VAT regime (régime réel normal mensuel) must transmit their data three times per month.

Who is responsible for transmitting payment data?

The invoice issuer is responsible for submitting payment data, particularly for service transactions where VAT is not accounted for on a debit basis.

Do public entities follow different invoicing rules?

No. From 1 September 2026, public sector entities will be subject to the same e-invoicing and e-reporting rules as private businesses. Existing systems like chorus pro will continue to operate, but structured formats and standard data requirements will apply to all.

Can businesses not established in France be subject to the obligation to transmit certain data to the French tax authorities?

Yes. Some transactions carried out by VAT-registered entities not established in France must be reported to the French tax authorities under the e-reporting obligation.
For example:

- Real estate work performed in France by a non-established taxable person for the benefit of a non-taxable property owner located in France

- Certain B2B transactions where goods or services (as defined in Article 259 A of the french general tax code) are supplied from France to another non-established taxable entity that does not have a French VAT number

In such cases, the foreign supplier is responsible for transmitting the relevant transaction data through e-reporting.

What are the penalties for non-compliance?

Failure to issue an electronic invoice when required may result in:

- A €15 fine per invoice, with a maximum cap of €15,000 per calendar year

- No penalty applies for a first infraction committed during the current calendar year or the previous three years, if the error is corrected voluntarily or within 30 days of the first notification from the tax authorities

Country Specs

Mandate Status	Mandatory, Staggered Rollout
Mandate Scope	B2B, B2C, B2G
Model Type	Decentralised CTC and exchange (DCTCE)
Government Entity	Direction générale des finances publiques (DGFiP)
Formats	UBL 2.1, CII (Cross Industry Invoice), Factur-X
Infrastructure / Platform	PPF / PAs (chorus pro for B2G)
E-signature Required	Optional
Key Deadlines	B2G: Mandate for all public administrations and their suppliers since 01/01/2020 B2B/B2C: - 01/09/2026: Reception for all registered tax payers and e-invoicing/e-reporting issuance for large and mid-sized companies - 01/09/2027: E-invoicing and e-reporting issuance for all remaining entities
AR Mandatory	Yes via PAs
AP Mandatory	Yes via PAs
Peppol Available	Yes
Domestic Transactions	B2G: Yes via chorus pro (acting as an Approved Platform) B2B: Yes via PAs (e-invoicing flows) B2C: Yes via e-reporting flows (10.3 and 10.4)
Cross-border Transactions	Exports: Yes Imports: Yes (except imports outside EU) Via e-reporting flows (10.1 and 10.2)
Archiving Period	10 years
Archiving Abroad	Yes. This is allowed under certain conditions and within the EU only.

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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