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France's e-invoicing regulation timeline

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Executive summary

France operates a mandatory e-invoicing system through the Peppol network, where businesses connect through certified Plateforme Agréée (PA) platforms. The system uses a centralized model where each PA looks up the buyer in the state Annuaire directory and routes invoices to the buyer’s PA over Peppol. In parallel, the PA submits the mandated e-invoice and e-report dataset to the government data concentrator, where the state stores VAT data for each transaction. France’s e-invoicing system encompasses different models for different transaction types. B2G e-invoicing has been mandatory since 2020, with all suppliers invoicing French public entities required to submit electronic invoices through ChorusPro, a government-provided platform that accepts multiple e-invoicing formats based on EN 16931 with Chorus Pro extensions. B2B e-invoicing is being rolled out in phases: a voluntary pilot phase in 2025, followed by mandatory acceptance for all businesses and mandatory issuance for large and medium-sized companies in September 2026, with full mandatory issuance for all businesses by September 2027. B2C invoicing is not required under the new e-invoicing mandate. France handles e-reporting through approved PA (Plateforme Agréé) platforms as part of its electronic invoicing reform, creating a “five corner model” where e-reporting is integrated into the e-invoicing process. The system relies on the Peppol network infrastructure with additional French-specific requirements, and e-reporting becomes mandatory alongside e-invoicing in September 2026 for large and medium-sized companies, and September 2027 for all businesses. Invopop is an officially approved PA platform (Plateforme Agréé) by the French tax administration and provides coverage for French invoicing through the Peppol and ChorusPro France apps. The platform also offers integrations with Stripe and Chargebee, enabling businesses to issue compliant invoices directly from their merchant or ERP platforms while automatically handling the complex PA routing and data concentrator submission process.

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E-invoicing in France

France runs on the Peppol network. Businesses connect through a certified Plateforme Agréée (PA). For each invoice, the PA looks up the buyer in the state Annuaire and routes the document to the buyer’s PA over Peppol. In paralell, the PA submits the mandated e-invoice/e-report dataset to the government data concentrator, where the state stores the VAT data for each transaction.
B2B e-invoicing will be rolled out in phases:
  • 2025: Pilot phase
  • September 2026: All businesses must accept e-invoices; large and medium-sized companies must issue e-invoices
  • September 2027: All businesses must issue e-invoices
Though France has not explicitly mandated the use of the Peppol network, it is the default infrastructure for e-invoicing in France.
ModelsB2G
StatusMandatory
FormatUBL 2.0, UBL, CII, CPP, FacturX, PES, PDF, Peppol BIS
InfrastructurePeppol
ModelCentralized
Scope & DeadlineMandatory for all businesses invoicing public authorities since 2020
AgencyDirection Générale des Finances Publiques (DGFIP)
Invopop supportYes
https://assets.invopop.com/apps/peppol/icon.svg

Peppol

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B2G e-invoicing has been mandatory in France since 2020. All suppliers invoicing French public entities must submit electronic invoices through ChorusPro, a mandatory service provided by the French government for invoicing French public institutions. The platform allows businesses to upload invoices in multiple e-invoicing formats and track them throughout the French public administration process.
ModelsB2G
FormatEN 16931 with Chorus Pro extensions
InfrastructureChorusPro
ModelCentralized
Scope & DeadlineMandatory for all businesses invoicing public authorities since 2020
AgencyDirection Générale des Finances Publiques (DGFIP)
Invopop supportChorusPro France App
https://assets.invopop.com/apps/chroruspro/icon.svg

Chorus Pro France

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B2C invoicing is not required in France under the new e-invoicing mandate.

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E-reporting

France handles e-reporting through approved PA (Plateforme Agréé) platforms as part of its electronic invoicing reform. Invopop is an officially approved PA platform, as listed on the French government’s official list of approved platforms. Invopop is an approved platform (PA) by the French tax administration, meaning we have successfully registered and passed the technical approval process necessary for the registration procedure.
The French PA system relies on the Peppol network infrastructure with additional French-specific requirements. This creates a “five corner model” for e-invoicing compliance in which e-reporting is integrated into the e-invoicing process.
FormatAny Peppol France compliant format
Scope & deadlineSeptember 1, 2026 for companies with more than 250 employees and exceeding either €50 million in turnover or €43 million in balance sheet, followed by September 1, 2027 for small and micro-businesses
Invopop supportComing Q1 2026

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Regulation

According to Article 242 nonies A of Annexe II of the Code général des impôts and Article 289 CGI, invoices must contain the following mandatory elements:Standard invoice
  • Supplier identification: full name or business name, address, and SIREN/SIRET number.
  • Client identification: full name or business name and address.
  • VAT identification numbers of both the supplier and the client. For invoices totaling €150 HT (excluding tax) or less, the client’s VAT number is not required.
  • Invoice number: unique, based on a chronological and continuous sequence. Separate numbering series are permitted when justified by business conditions (for example, different sites or different invoicing methods).
  • Issue date of the invoice.
  • Date of delivery or service completion, if different from the invoice date.
  • Description of goods or services: for each line, the precise denomination, quantity, and unit price excluding tax.
  • Applicable VAT rate(s) for each line, or the legal basis for exemption when VAT does not apply.
  • Discounts, rebates, and allowances acquired at the time of the transaction and directly linked to it.
  • Total amount excluding tax, the total VAT amount broken down by rate, and the total amount including tax.
  • Payment terms: due date, conditions of payment, and the applicable late payment penalty rate.
  • Late payment indemnity: the fixed compensation for recovery costs (currently €40).
  • Early payment discount (escompte): the rate if applicable, or a mention that no discount is offered.
For specific transactions, additional mentions are required:
  • VAT exemption: reference to the applicable legal provision (for example, Article 262 ter I CGI for intra-EU supplies, or Article 283-2 CGI for reverse charge).
  • Self-billing: the mention “autofacturation” when the client issues the invoice on behalf of the supplier.
  • Margin scheme: the mention “Régime particulier - Biens d’occasion” or equivalent when applicable.
  • New vehicles: specific characteristics as defined in Article 298 sexies CGI.
Invoices must be issued on the date of delivery or service completion. For recurring or continuous supplies, they may be issued periodically.Simplified invoice (≤ €150 HT)For transactions totaling €150 HT or less, the client’s VAT identification number is not required. All other standard mentions still apply.
Under Article 242 nonies A of the CGI, invoice numbering in France must follow three principles:
  • Uniqueness: each invoice must carry a number that is never reused within the same accounting period.
  • Chronological order: numbers must follow the actual order of issuance. An invoice dated January 15 cannot have a lower number than one dated January 10.
  • Continuity: the sequence must be uninterrupted with no gaps. Skipping from invoice 130 to 132 is prohibited.
Businesses may use multiple numbering series when justified by operational needs, such as different invoicing methods (electronic versus paper), different client categories, or different sites. Each series must independently respect the three principles above.Common formats include:
  • Prefix with sequential number: F-0001, F-0002
  • Year with sequential number: 2026-001, 2026-002
  • Year, month, and sequential number: 2026-03-001, 2026-03-002
Failure to comply with numbering rules can result in fines up to 50% of the invoice amount for a missing number, and gaps in the sequence may be treated as evidence of concealment.
Under Article 289 CGI, any document modifying an initial invoice must reference it specifically and unambiguously. A credit note must include:
  • All the mandatory mentions required for a standard invoice.
  • A clear reference to the original invoice number(s) being corrected.
  • The nature and amount of the correction.
  • The corrected VAT amount.
Credit notes are issued for returns, post-sale discounts, billing errors, or other adjustments that reduce the originally invoiced amount.
Article 289 CGI allows a client or third party to issue invoices on behalf of a supplier under a formal invoicing mandate (mandat de facturation). Requirements include:
  • A prior written agreement between the parties.
  • Each invoice is issued in the name and on behalf of the supplier.
  • The supplier must accept each invoice (explicit or tacit acceptance as agreed).
  • The mention “autofacturation” must appear on the invoice.
  • The supplier retains full responsibility for the accuracy of the tax information.
Under Article L123-22 of the Code de commerce, all accounting documents and supporting records, including invoices, must be retained for ten years from the close of the fiscal year to which they relate.The tax administration requires a minimum of six years of retention (Article L102 B of the Livre des procédures fiscales), but since the commercial obligation is longer, businesses must respect the ten-year period.Archived invoices must maintain their legibility, integrity, and authenticity throughout the retention period to preserve their evidentiary value in audits or legal proceedings.
Metropolitan France
RatePercentageExamples
Standard20%Most goods and services
Intermediate10%Restaurants, hotels, passenger transport, some renovations, certain medications
Reduced5.5%Basic foodstuffs, books, non-alcoholic beverages, medical devices, cultural and sports tickets
Super-reduced2.1%Newspapers, magazines, certain reimbursable medications, some cultural events
Overseas departments (Guadeloupe, Martinique, Réunion)
RatePercentage
Standard8.5%
Reduced2.1%
VAT is not currently applicable in Guyane and Mayotte.
The Direction Générale des Finances Publiques (DGFIP) is the French public finance directorate responsible for tax collection and enforcement. It oversees the implementation of e-invoicing and e-reporting requirements in France.Website: https://www.economie.gouv.fr/dgfip
France has announced a phased approach to B2B e-invoicing:
  • 2025: Voluntary pilot phase for businesses to test systems
  • September 2026:
    • All businesses must be able to receive e-invoices
    • Large and medium-sized companies must issue e-invoices
    • E-reporting becomes mandatory for these companies
  • September 2027:
    • All remaining businesses must issue e-invoices
    • E-reporting becomes mandatory for all businesses
The implementation has been delayed multiple times to ensure businesses and platforms are adequately prepared.

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