France e-Invoicing Compliance Updates

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Invoicing in France Highlights

France is rolling out mandatory B2B e-invoicing and e-reporting from July 2024, fully effective by 2026. Invoices will be transmitted via certified platforms or the national public portal (PPF). The standard VAT rate is 20%, with reduced rates of 10%, 5.5%. E-invoices will be exchanged through certified platforms (PDPs).

Requirements Snapshot

Tax Overview

Tax Type: VAT (Value Added Tax)
Tax Authority: DGFIP (General Directorate of Public Finances)
Current tax rates: Standard: 20%, Reduced: 10%, 5.5%
Currency: Euro (EUR)

Archival Overview

Legal archiving period: 10 years
Archive Location: Storage abroad allowed under conditions

e-Signature Overview

e-Signature required: Optional but recommended

Business-to-Business (B2B)

Model: Post-audit, Decentralized model from September 1, 2026
e-invoicing obligations: Mandatory from September 1, 2026
B2B invoicing Government Platform: Partner Dematerialization Platforms (PDPs)
Invoice issuance requirements: Via PDP
Invoice reception requirements: Via PDP
B2B invoice formats: FacturX, CII, UBL

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since 2017
B2G invoicing Government Platform: Chorus Pro/PEPPOL
Invoice issuance requirements: Chorus Pro
Invoice reception requirements: Chorus Pro
B2G invoice formats: FacturX, UBL, PDF, Peppol BIS

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