E-Invoicing France 2026: B2B mandate and e-reporting

Current status of e-invoicing in France (B2G)

Since 1 January 2020 companies must submit invoices to the French public sector electronically. Chorus Pro is the central platform for this purpose.
The decree of 15 September 2021 defines the framework for extending electronic invoicing step by step to B2B transactions. The goal is a complete digitalisation of invoicing processes in France.

The reform pursues several objectives. It aims to reduce administrative burdens, shorten payment terms and increase productivity. VAT returns will be simplified, as the tax authorities will pre-fill many fields in the future. At the same time, VAT fraud should be easier to detect, because invoice and turnover data will be complete and structured.

E-Invoicing France 2026: Timeline for reception, issuance and e-reporting

The French Ministry of Economy and the DGFiP describe the calendar as follows.

• from 1 September 2026 all businesses must be able to receive electronic invoices
• from 1 September 2026 large enterprises and mid-sized enterprises must issue electronic invoices
• from 1 September 2027 micro, small and medium-sized enterprises must issue electronic invoices

The introduction of e-reporting follows the same pattern. Large enterprises and mid-sized enterprises start e-reporting from 1 September 2026, while micro, small and medium-sized enterprises follow from 1 September 2027.

The precise definition of company sizes and the detailed implementation rules are set out in official documents. Businesses should regularly consult impots.gouv.fr and economie.gouv.fr, as details and cut-off dates may be clarified over time.

E-Invoicing France 2026: PA model, Chorus Pro and role of the PPF

France uses a Y-shaped architecture for e-invoicing. Businesses connect to different platforms with distinct roles.

For B2B transactions they choose a certified partner platform for e-invoicing, a PA platform (“Plateforme de Dématérialisation Partenaire”). A PA platform receives invoices, validates them and forwards the relevant data to the tax authorities. It can support various formats, such as UBL EN 16931, Factur-X or national CIUS variants.

For invoices to the public sector, companies continue to use Chorus Pro. Chorus Pro is the platform for invoices to French public authorities. It receives B2G invoices and transmits the relevant transaction and payment data to the central PPF.

The PPF (“Portail Public de Facturation”) is no longer a direct communication channel for businesses. It serves as a central address registry and technical hub for the data streams coming from PA platforms and from Chorus Pro. Businesses connect to a PA platform or to Chorus Pro, not directly to the PPF.

At the latest before their respective deadline, businesses must choose their platform and complete the technical onboarding. The list of certified PA platforms is published and updated by the DGFiP.

E-reporting in France

Alongside e-invoicing France introduces mandatory e-reporting. In this framework, additional information is transmitted to the tax authorities. This includes certain transactions, for example selected B2C sales or specific cross-border operations, as well as payment data.

The e-reporting obligation starts in parallel with the e-invoicing mandate. Large enterprises and mid-sized enterprises must implement e-reporting from 1 September 2026. Micro, small and medium-sized enterprises follow from 1 September 2027.

The aim is to give the administration an almost real-time view of business activities in France. This delivers a much stronger data basis, which should both improve the fight against VAT fraud and simplify compliance for businesses.

What does E-Invoicing France 2026 mean for German companies?

E-Invoicing France 2026 is particularly relevant for German companies that have close business relations with French partners or operate a legal entity in France.

Export from Germany without an establishment in France

Companies that deliver from Germany to France are not automatically in the direct scope of the French mandate. In practice, however, French customers will increasingly ask for structured e-invoices. They need to comply with their own obligation to receive electronic invoices and want to harmonise internal processes.

Typical formats include Factur-X, UBL EN 16931 or PA-supported syntaxes. It is advisable to configure ERP and EDI systems so that these formats can be produced with limited manual effort. This reduces media breaks and avoids last-minute exceptions.

Subsidiary or permanent establishment in France

Groups with a French subsidiary or permanent establishment are directly subject to the reform. The French entity must:

• use a PA platform for B2B transactions or continue to use Chorus Pro for public sector invoices
• adapt its invoicing processes to electronic formats
• ensure that both e-invoicing and e-reporting are technically and organisationally implemented

It is helpful to consider all countries with e-invoicing obligations together, such as Germany, France, Spain and Belgium. Peppol can serve as a common network. Further details are available in the country overview “Peppol worldwide”.

Sectors with strong links to France

Several sectors traditionally have strong ties to France. Examples include:

• automotive suppliers
• mechanical engineering
• retail and consumer goods
• logistics and freight forwarding

For these businesses, E-Invoicing France 2026 will become part of everyday operations. It is sensible to analyse existing processes early and define a roadmap. This way, German and French requirements can be implemented over a shared EDI and e-invoicing infrastructure.

Conclusion: Include France early in your e-invoicing strategy

E-Invoicing France 2026 is a key step in the European move towards mandatory B2B e-invoicing. The combination of a B2B mandate, a PA model and e-reporting significantly raises the bar for data quality and process stability.

Companies with links to France should not treat the reform as a last-minute topic. Early planning of connections, formats and processes reduces risks and avoids bottlenecks. Businesses that consider Germany, France, Spain and other EU countries together can exploit synergies and benefit from EN 16931-compliant formats and Peppol-based solutions.

Frequently asked questions about E-Invoicing France 2026

When does E-Invoicing France 2026 start for B2B?
From 1 September 2026, all businesses in France must be able to receive electronic invoices. Large enterprises and mid-sized enterprises must additionally issue electronic invoices from that date. Micro, small and medium-sized enterprises must issue electronic invoices from 1 September 2027.

Does the French e-invoicing mandate 2026 apply to German companies?
Yes, if they have a subsidiary, a permanent establishment or close B2B relationships in France. Companies that only export from Germany are not automatically in scope but will often be asked to deliver structured e-invoices because French customers need them.

What is the PA model in France?
PA platforms are approved service platforms for B2B e-invoicing. They receive B2B e-invoices, validate them and forward the relevant data to the tax authorities. For invoices to the public sector, companies continue to use Chorus Pro, which remains the dedicated platform for B2G invoicing.

What does e-reporting mean in practice?
Beyond invoices, certain transaction data must be reported electronically. This includes selected sales and payment information that are not fully covered by e-invoicing alone. E-reporting follows the same timeline as the e-invoicing mandate.

What role does Peppol play in France?
France is part of the Peppol network. Peppol documents and profiles are supported in the national infrastructure. Companies that already use Peppol for other countries can often reuse the same connection for France.

Your contact for E-Invoicing France 2026

If you have questions regarding E-Invoicing France 2026, PA platforms or e-reporting, we are here to help.