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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 PDP (Plateforme de Dématérialisation Partenaire) 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 PDP platform (immatriculée sous réserve) 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
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 PDP (Plateforme de Dématérialisation Partenaire) platforms as part of its electronic invoicing reform. Invopop is an officially approved PDP platform, as listed on the French government’s official list of approved platforms. Invopop is immatriculée sous réserve (registered under reserve) by the French tax administration, meaning we have successfully passed the first stage of the approval process and provided all necessary documentation for the registration procedure.
No PDP platform can be fully certified yet, as the technical compliance verification stage will not begin until late 2025.
The French PDP 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

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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