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eInvoicing in France

Responsible

Ministry for the Economy and Finance (policy making)
Agency for State Financial Information (AIFE) (implementation and maintenance)

Legislation

Ordinance No. 2014-697 of 26 June 2014 on the development of electronic invoicing

Business Growth and Transformation law - PACTE (currently under Parliamentary examination)

Decree No 2019-748 of 18 July 2019 on electronic invoicing in public procurementOfficial publication: Journal Officiel de la République Française (JORF) ; Publication date: 2019-07-21

B2G eInvoicing will be mandatory in France gradually from 2017 until 2020

Transposed the Directive 2014/55/EU

YES

Directive 2014/55/EU was transposed as part of the draft law for the Business Growth and Transformation (PACTE) which was adopted in the first quarter of 2019.

Use of the extra year for compliance of non-central entities (by )

YES

Mandatory for

Submitting: Economic operators
Receiving and processing: Central authorities, Regional authorities & Local authorities

Standard(s)*

(*European Standard on eInvoicing mandatory for contracting authorities since  )

  • OASIS UBL 2.1
  • CII UN/CEFACT
Platform

Chorus Pro (in production)

Use of CIUS and/or Extensions

YES

  • CIUS for Chorus Pro
  • CIUS for Factur-X, Basic profile 

Legislation

The Ordinance No. 2014-697 of 26 June 2014 on the development of electronic invoicing stipulates that economic operators involved in public procurement should submit eInvoices, which have to be accepted by all public administrations.

The mandatory submission of eInvoices started, on a gradual basis, from January 2017. According to the ordinance, the date of enforcement of the law for the suppliers varies according to the company size:

  • 01/01/2017 for any company including more than 5000 employees
  • 01/01/2018 for any company including 250 to 5000 employees
  • 01/01/2019 for any company including 10 to 250 employees
  • 01/01/2020 for any company including less than 10 employees

eInvoicing platform and eInvoicing management solutions

In France, due to compulsory legislation concerning eInvoicing, a national unique invoicing portal called Chorus Pro has been developed by the Agence pour l'Informatique Financière de l’État (AIFE), the French national public agency for IT, depending of the Ministry for the Economy and Finance.

With the exception of a few contracting authorities (for example : SNCF, SNCF Réseau, SNCF Mobilités, Caisse des dépôts et consignations), Chorus Pro supports all suppliers of the public sector to submit their invoices, to check on their current status of the invoice and the payments.

Usage of Chorus Pro is free of charge for suppliers and contracting authorities.

In order to adapt to the capacities and needs of the suppliers concerned, the portal offers three modes of sending: the manual entry of invoices directly on the platform, the downloading of PDF or XML invoices (signed or not) from the portal, and EDI (Electronic Data Interchange) in direct connection or via a service operator.

Chorus Pro allows the use of the UBL Invoice 2.1 standard for different types of formats (including structured UBL and minimal UBL). As from April 2018, it will also allow the use of standard UNCEFACT XML CII 16B, stand alone and through Factur-x hybrid format (with 5 profiles of data for Factur-x).

eInvoicing implementation in sub-central level contracting authorities 

Chorus Pro, the central hub for eInvoicing in France, allows suppliers to submit eInvoices to central and sub-central level contracting authorities. The approach for receiving and processing eInvoices is the same for central and sub-central level contracting authorities. Both for public authorities and SMEs, the uptake of eInvoicing is mandatory by law. 

The foreseen eInvoicing benefits are the cost and operational savings, the reduction of administrative burden, the reduce time to payments, and the contribution to process automation. So far, at the sub-central level, eInvoicing treatment processes are mostly manual, and achieved by Chorus Pro. 

Status on the implementation of the European Standard on eInvoicing (EN)

The draft law on the Growth and Transformation of enterprises (PACTE), which was submitted to Parliament on 19 June 2018. It was passed by the Assemblé Nationale and was transmitted to the Senate for its first reading in the upper chamber on 1 October 2018 [1]. It empowers the government to take legislative measures to ensure the transposition of Directive 2014/55/EU of 16 April 2014 on electronic invoicing in the context of public procurement.

The national centralised eInvoicing infrastructure Chorus Pro already supports UN/CEFACT CII and UBL. The implementation of the EN has no impact on public administration as Chorus Pro is provided at no cost for administrations or suppliers. A specific eInvoice format based on the EN was developed to be processed through Chorus Pro. Moreover, access to PEPPOL, which will be enabled through Chorus Pro, will also facilitate the cross-border exchange of eInvoices. Chorus Pro uses CII with Factur-X, the Franco-German standard for hybrid electronic invoicing (named ZUGFeRD in Germany).

As mentioned above, from 1 January 2020, all companies in France are mandated to send eInvoices to public entities on the ChorusPro portal. The transposition will ensure that the obligations are the same for all contracting authorities. France provided specific support to onboard SMEs, e.g. the portal Chorus Pro offers functionalities such as downloading PDF/XML eInvoices and indirect data exchanges with EDI through a service provider, among others.

Monitoring eInvoicing implementation

The Agency for State Financial Information (AIFE) operates the central eInvoicing platform Chorus Pro that monitors the uptake of eInvoicing at both central and sub-central levels, namely the number of suppliers using eInvoicing and the number of eInvoices submitted electronically. The platform in place, Chorus Pro, is used by all contracting authorities and their suppliers. Chorus Pro facilitated the sending of 11 million eInvoices in 2017. In 2018, there were 27 million eInvoices sent through the platform. In 2019, there were 47 million invoices sent for more than 160,000 public entities coming from 547 000 suppliers using Chorus Pro. The latest data by end of 2019 indicates that 60% of suppliers participating in public procurement procedures are using eInvoicing, submitting 50% of invoices electronically. By end of 2019, there are around 160 000 public entities using Chorus Pro.

Approach for receiving and processing eInvoices

The Agency for State Financial Information is responsible for operating the (single hub) eInvoicing platform (Chorus Pro).

Economic operators submitting eInvoices and public entities receiving and processing eInvoices are connected to Chorus Pro, a three-corner operating model. France is currently developing APIs to connect to its Chorus Pro platform to facilitate the pre-award processes in the public procurement life-cycle.

Chorus Pro also allows receiving and processing of eInvoices from non-domestic suppliers and allows archiving of the eInvoices processed via the platform.

Use of Core Invoicing Usage Specifications (CIUS) at national level

France is expected to develop and establish a national CIUS.

Additional information

The French National eInvoicing Forum (Forum national de la facture électronique et des marches publics électroniques – FNFE-MPE) and the German Forum (Forum elektronische Rechnung Deutschland – FeRD) have developed Factur-X, a hybrid invoice based on the EN16931. Factur-X is now implemented in Chorus Pro. Any supplier can send its invoices in Factur-X format to all contracting authorities, even on MINIMUM profile.

B2B eInvoicing mandate with Continuous Transactional Control or Clearance for 2023/2025

Article 153 off the French law 2019-1479 prepares France to move to an obligation to send and receive electronic invoices, with an obligation to send invoice data to Tax Administration. A feasibility report must be done in 2020, and the obligation will be put in place at the soonest in 2023 and the latest in 2025.


[1] http://www.assemblee-nationale.fr/dyn/15/dossiers/Croissance_transformation_des_entreprises


You can also access the 2016, 2017, 2018 and 2019 eInvoicing Country Sheets via the eInvoicing User Community.

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Last updated:  Feb 03, 2021 15:39