France e-Invoicing – Frequently Asked Questions (FAQs)
1. Who oversees e-invoicing in France?
- Policy & Strategy: Ministry for the Economy, Finance and Industrial & Digital Sovereignty
- Implementation & Maintenance: Agency for State Financial Information (AIFE)
- Tax Oversight: Public Finances Directorate General (DGFiP)
2. Is e-invoicing mandatory for different transaction types?
| Transaction Type | Mandatory? | Key Notes |
|---|---|---|
| B2G | Yes | All invoices to public authorities must be submitted via Chorus Pro (EN 16931 compliant) since 2020. |
| B2B | Yes (Phased) | From Sept 2026, all companies must be able to receive eInvoices; issuance must be via accredited private platforms connected to the central public directory. |
| B2C | No | Not mandatory; however, B2C eReporting starts Sept 2026–Sept 2027. |
3. What is the European Standard EN 16931?
- Defines a common EU eInvoice format and data model, ensuring machine-readability and interoperability.
- France requires public entities to accept invoices compliant with EN 16931.
- Supported Formats: Factur-X (hybrid Franco-German standard), UN/CEFACT CII, OASIS UBL 2.1.
- Peppol access is available via Chorus Pro to facilitate cross-border exchanges.
4. How does e-invoicing operate in France?
B2G:
Invoices must be submitted via Chorus Pro using:
- Manual entry
- PDF/XML upload (signed or unsigned)
- EDI/API connection via a service provider
Free for both suppliers and contracting authorities.
B2B:
Businesses must use accredited private platforms that are connected to at least one other platform and the public directory.
Nearly 100 platforms accredited by DGFiP as of 2025.
5. What is the difference between Chorus Pro and the Public Invoicing Portal (PPF)?
Chorus Pro:
Existing national portal for B2G e-invoicing.
Used to submit invoices to public sector entities.
Operated by AIFE and will continue for public procurement.
Public Invoicing Portal (PPF):
Was planned as the central platform for B2B eInvoicing and e-Reporting.
Abandoned in Oct 2024 — now the public platform will remain only for data concentrator and central directory services.
Businesses in the B2B scope must use accredited private platforms instead.
6. What is the B2B e-Invoicing rollout timeline?
By Sept 1, 2026 – All companies must be able to receive EN 16931-compliant e-invoices.
Issuing Phases:
Sept 1, 2026 – Large companies must issue e-Invoices and e-Report.
Sept 1, 2027 – Mid-sized companies join issuing and e-Reporting.
Sept 1, 2028 – Small and micro businesses complete the rollout.
7. Does France apply CIUS or technical extensions?
Yes. France has established a national CIUS (Core Invoicing Usage Specification) to make some optional EN 16931 fields mandatory.
Supports cross-border exchange via Peppol.
Technical formats supported: UBL 2.1, UN/CEFACT CII, Factur-X.
8. When does VAT real-time reporting (eReporting) begin?
Sept 1, 2026: Mandatory for large VAT-registered companies and certain foreign entities.
Sept 1, 2027: Applies to all businesses, including SMEs.
Covers B2C and cross-border transactions.
Transaction data must be sent to tax authorities via accredited private platforms.
9. How is e-invoicing adoption monitored?
Chorus Pro tracks national uptake:
2023: 78 million invoices processed
910,000 suppliers connected
160,000 public entities connected
DGFiP became Peppol France Authority in July 2025.
10. What should businesses do now to prepare?
B2G suppliers: Continue using Chorus Pro.
B2B businesses: Select and onboard with an accredited private platform before Sept 2026.
All businesses: Ensure systems can receive EN 16931-compliant e-Invoices by 2026.
Plan for VAT e-Reporting readiness between 2026–2027.
Train internal teams and align ERP or invoicing systems with the national CIUS requirements.