France:
Mandatory B2B E-Invoicing and E-Reporting

France introduced mandatory B2B e-invoicing and e-reporting on September 1, 2026. Since then, all affected companies established or VAT-registered in France must be able to receive electronic invoices. Large enterprises and mid-sized companies, known as ETIs, must also issue e-invoices and submit the required e-reporting data. The issuance and e-reporting obligations will apply to SMEs and microenterprises from September 1, 2027. The reform has introduced continuous transaction controls (CTC), including the transmission of invoice and selected payment data to the tax authority and the exchange of standardized invoice lifecycle statuses across platforms. These controls support France’s efforts to reduce its VAT gap.

France’s Y-model underpins the architecture and combines government oversight with decentralized invoice exchange. The Public Invoicing Portal, or PPF, provides the national directory and consolidates data for the tax administration. B2G processes continue to run through Chorus Pro. B2B e-invoices are exchanged through approved private platforms known as Plateformes Agréées (PAs). These platforms send, receive, and convert electronic invoices, transmit the required data to the tax administration, and support the exchange of mandatory status information. Companies may use one or more PAs. Other syntaxes, including EDIFACT, remain available where a PA converts the invoice into an approved format for compliant delivery.

Scope is broad. Domestic B2B invoices must be electronic and status-tracked. All VAT-registered companies must e-report cross-border B2B and B2C transactions, and report payments received across B2B, B2C, and B2G. The national directory ensures correct routing by listing recipients’ e-invoicing addresses and their PA. Regulated B2B invoice exchange takes place through PAs. The PPF provides the national directory and consolidates the data required by the tax administration.

Successful compliance requires clear decisions on platform strategy, format handling, directory onboarding, integration, monitoring, and e-archiving – ideally with conversion ser vices to reconcile legacy EDI with the mandated standards.

France introduced mandatory B2B e-invoicing and e-reporting on September 1, 2026. Since then, all affected companies must be able to receive electronic invoices. Large enterprises and mid-sized companies, known as ETIs, must also issue e-invoices and submit the required e-reporting data. The issuance and e-reporting obligations will apply to SMEs and microenterprises from September 1, 2027. The first rollout phase has therefore been in effect since September 2026, with the second phase following one year later.

The reform applies first to large enterprises and ETI, followed by SMEs and micro-enterprises. The reform has introduced the transmission of invoice and certain payment data to the tax authority, together with the use of invoice lifecycle statuses across the participating platforms. The French government expects these continuous transaction controls (CTC) to help combat fraud and tax evasion and reduce the country’s VAT gap. France’s VAT gap was estimated at approximately EUR 12.784 billion in 2022, equivalent to 6.0% of its total VAT liability.

The Y-model, complex yet resilient and flexible

The French model of mandatory B2B e-invoicing and e-reporting offers considerable flexibility, particularly for companies with established EDI processes. Existing formats and integrations can be connected to the new infrastructure through a PA. Companies can work directly with a PA or use a compatible solution connected to one. In both cases, regulated B2B e-invoices are sent and received through an approved platform.

Uncertainty remains about the respective roles of the PPF and PAs. For regulated B2B invoice exchange, companies connect to a PA directly or use a compatible solution connected to one. The PPF provides the national directory and consolidates the data required by the tax administration. B2G processes continue to run through Chorus Pro.

The PPF performs central directory and data functions within the French infrastructure, while B2B invoices are exchanged through PAs. France supports UBL, CII, and Factur-X for compliant delivery based on the European standard EN16931. Business partners may continue to agree on other syntaxes, including EDIFACT. In these cases, a PA converts the invoice into an approved format and routes it through the regulated infrastructure.

Invoice issuers are not required to use formats beyond UBL, CII, and Factur-X for compliant delivery. Business partners may nevertheless agree to exchange other syntaxes, such as EDIFACT. In these cases, a PA converts the invoice into an approved format and delivers it to the recipient’s registered PA. The term PDP is the former designation for what is now known as a PA.