Tax Authority -Direction Générale des Finances Publiques (DGFiP).

Format - UBL, CII, or Factur-X format.

Obligation –

Businesses must send domestic B2B invoices electronically and in real time through either a certified platform (PDP) or the government’s public invoicing portal (PPF) — this is called e-invoicing.

They must also report data from other invoices (like international, intra-EU, or B2C) in near real time — this is called e-reporting.

Implementation timeline-

September 2026: All companies in France must be able to receive e-invoices. Large and medium-sized companies must also start sending e-invoices.

September 2027: Small and micro-sized companies must start sending e-invoices.

Digital signature is not mandatory

Exemptions from e-invoicing–

B2C transactions

Companies that are not VAT registered

Cross-border transactions.

E-reporting -In addition to issuing electronic invoices, companies are also required to submit specific electronic tax reports. Currently, the following information must be reported:

Cross-border transactions (both inbound and outbound, including imports and exports)

B2C (Business-to-Consumer) transaction data

B2B international transaction data