Summary
- B2G mandate: No Business-to-Government (B2G) eInvoicing mandate exists, but since 2020, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[2], as mandated by Article 193 of the Law n°2019-486 of 22 May 2019 codified in the Public Procurement Code, which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[3], because this guarantees that public authorities must accept these eInvoices. B2G electronic invoicing (eInvoicing) is mandatory for all public procurement transactions via the Chorus Pro platform since 2020.
- B2B mandate: B2B eInvoicing will become mandatory in phases. All businesses must be able to receive eInvoices starting September 2026.
- B2C mandate: There are no current business-to-consumer (B2C) eInvoicing mandates.
- Use of CIUS and Extensions: Chorus Pro supports multiple eInvoicing formats: UBL 2.1, UN/CEFACT CII, and Factur-X (Franco-German hybrid standard).
- VAT Real-Time Reporting: Starting September 1, 2026, France will require biggest VAT-registered companies, including certain foreign entities, to submit detailed transaction data for B2C and cross-border transactions directly to tax authorities through approved platforms. The smallest companies will have to comply with this obligation on September 1, 2027.
- Monitoring mechanism: The monitoring mechanism tracks uptake and usage; in 2023, Chorus Pro processed over 78 million invoices from around 910,000 suppliers and over 160,000 public entities.
Highlights
On October 15th 2024, French authorities decided to abandon the construction of the Public invoicing portal for companies. The Public platform will be maintained only for private platforms providing data concentrator and central directory services.
Therefore, taxpayers in the scope of the B2B mandate will have to choose a private accredited platform. To date, nearly 100 private platforms have been accredited by the French tax authorities (DGFiP). The accreditation is delivered subject to connexion with at least another platform and the public platform.
DGFiP has reactivated the national standardization committee which produces and publishes the common core of platforms (formats, profiles, business cases, e-reporting use cases, standard API), and participates and represents France within CEN TC434.
DGFiP has become Peppol France authority early July 2025.
Legislation
B2G
No Business-to-Government (B2G) eInvoicing mandate exists, but since 1 November 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[4], as mandated by Article 193 of the Law n°2019-486 of 22 May 2019 codified in the Public Procurement Code, which transposes Directive 2014/55/EU. This rule applies when public authorities pay suppliers for goods or services provided through formal procurement contracts above the thresholds provided in the Public Procurement Directives[5].
B2B
There is a business-to-business (B2B) mandate. Article 26 of the amending finance law n°2022-1157 for 2022 states an obligation for taxable persons to send eInvoices with mandatory fields in a structured form to be forwarded to the Tax Administration and to transmit data to the tax administration on Business to Consumers and cross-border transactions by means of a private platform.
B2C
There is no business-to-consumer (B2C) mandate.
Status on the implementation of the European eInvoicing standard
The national centralised eInvoicing infrastructure Chorus Pro already supports UN/CEFACT CII and OASIS UBL 2.1. To maximize the benefits of a common standard, France allows suppliers to decide which electronic format and channel they will use. Moreover, access to Peppol, which is enabled through Chorus Pro facilitates the cross-border exchange of eInvoices. Chorus Pro uses CII with Factur-X, the Franco-German standard for hybrid eInvoicing (named ZUGFeRD in Germany).
Operating model for eInvoicing
In France, due to compulsory legislation concerning B2G 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, attached to the Ministry for the Economy, Finance and Industrial and Digital Sovereignty.
Chorus Pro allows all suppliers of the public sector to submit their invoices, to check their invoice status and the associated payments. Usage of Chorus Pro is free of charge for suppliers and contracting authorities. The portal accepts three ways for invoices submission: the manual entry of invoices on the platform, download of PDF or XML invoices (signed or not), and Electronic Data Interchange (EDI) in direct connection or via a service operator. With this platform, the authentication mode for API calls on Chorus Pro (Oauth2 open protocol) has been set up to replace authentication by digital certificate aiming at simplifying the authentication process.
Use of Core Invoicing Usage Specifications (CIUS) at national level
France has established a national CIUS and implementation guidelines for the EN to make optional fields of the core semantic model mandatory in the national CIUS.
VAT Real-Time Reporting
Starting September 1, 2026, France will introduce, at first for the biggest companies, a mandatory real-time reporting system, expanding its existing e-invoicing mandate. This update requires VAT-registered companies in France to transmit detailed transaction data for Business-to-Consumer (B2C) and cross-border transactions directly to French tax authorities, enhancing the digital taxation landscape. The requirement also applies to foreign companies conducting transactions within France, especially those involving entities not registered for VAT or taxable entities outside France. The smallest companies will have to comply with this obligation on September 1, 2027.
Monitoring mechanism
Chorus Pro monitors the uptake of eInvoicing at both central and sub-central levels, including 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 took in charge 68 million in 2021, 74 million in 2022 and 78 million in 2023 for more than 160 000 public entities and from around 910 000 suppliers.
Next steps
France’s immediate priority is to execute the phased rollout of mandatory B2B eInvoicing and eReporting, beginning in September 2026. This includes ensuring that all businesses can receive eInvoices by that date and gradually requiring full compliance from suppliers. In parallel, the government will expand the eReporting system to include B2C and cross-border transactions, with invoice and payment data transmitted through certified private intermediaries.
[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.2 [4] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [5] Ibid 1.
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Last updated: Aug 13, 2025 10:22