E-Invoicing in France: Formats, Networks and Timelines
France is rolling out one of Europe’s most comprehensive e-invoicing frameworks, combining structured invoice exchange with e-reporting obligations. The French model is based on a platform ecosystem, where public and private components work together to ensure compliance and interoperability.
In this deep dive, we explain how e-invoicing works in France, which formats and networks are used, and how the implementation is being rolled out over time.
France’s E-Invoicing Landscape in Brief
France operates a platform-based e-invoicing model with distinct components for B2G and B2B transactions:
- Chorus Pro
The state-operated platform used for B2G (Business-to-Government) e-invoicing. It remains mandatory for all invoices addressed to public authorities. - PA – Plateformes Agréées
Certified private platforms used for B2B e-invoicing. These platforms were formerly known as PDPs (Plateformes de Dématérialisation Partenaires). - PPF – Portail Public de Facturation
The state-operated public portal that acts as:- A default PA for companies not using a private PA
- A central interoperability layer between PAs
- The hub for transmitting invoice data to the tax authority for e-reporting
Together, these components form the French e-invoicing and e-reporting ecosystem.
Supported E-Invoice Formats in France
France supports multiple EN 16931–aligned formats, including:
- UBL 2.1
- UN/CEFACT CII
- Factur-X (hybrid format combining structured XML with a PDF)
These formats are supported across Chorus Pro, PAs, and the PPF.
How E-Invoices Are Exchanged in France
B2G (Business-to-Government)
- Invoices are exchanged exclusively via Chorus Pro
- Chorus Pro handles validation, routing, and delivery to public authorities
B2B (Business-to-Business)
- Invoices are exchanged via certified PAs (formerly PDPs)
- PAs exchange invoice data with each other and with the PPF
- The PPF ensures interoperability and forwards required data to the tax authority
In practice:
- Companies may use a private PA
- Companies may use the PPF directly as their PA
- All invoice data flows through the national ecosystem for reporting purposes
Timelines and Mandatory Phases in France
France has defined a phased rollout, starting with a universal receiving obligation.
B2G (Business-to-Government)
- Since 2017
All suppliers to public authorities must issue electronic invoices via Chorus Pro.
B2B (Business-to-Business)
- From 1 September 2026
- All companies must be able to receive structured e-invoices
- Large enterprises and mid-sized companies (ETI) must issue structured e-invoices
- E-reporting obligations apply for in-scope transactions
- From 1 September 2027
- SMEs and micro-enterprises must issue structured e-invoices
- E-reporting obligations extend accordingly
Conclusion
France’s e-invoicing framework is built on a clear separation between B2G and B2B flows. Chorus Pro remains the mandatory platform for public-sector invoicing, while B2B invoices are exchanged via certified PAs, interconnected through the PPF for interoperability and e-reporting.
With major milestones in 2026 and 2027, organizations operating in France must ensure they are ready to receive and process structured e-invoices through the French platform ecosystem.
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