Invoicing compliance in France
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Timeline
Current and upcoming regulation for France.Voluntary pilot phase
Businesses can voluntarily participate in the pilot phase to test B2B e-invoicing systems before the mandatory rollout begins.
Businesses can voluntarily participate in the pilot phase to test B2B e-invoicing systems before the mandatory rollout begins.
E-invoicing and e-reporting systems enforced to date
Existing systems enforced in France regarding e-invoicing, e-reporting and fiscalization.
Existing systems enforced in France regarding e-invoicing, e-reporting and fiscalization.
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B2B e-invoicing and e-reporting for large and medium-sized companies
All businesses must be able to receive e-invoices. Large and medium-sized companies (more than 250 employees and exceeding either €50 million in turnover or €43 million in balance sheet) must issue e-invoices. E-reporting of issued transactions (B2C sales and cross-border B2B) becomes mandatory for these companies.
All businesses must be able to receive e-invoices. Large and medium-sized companies (more than 250 employees and exceeding either €50 million in turnover or €43 million in balance sheet) must issue e-invoices. E-reporting of issued transactions (B2C sales and cross-border B2B) becomes mandatory for these companies.
Non-established taxable persons are exempt from this e-reporting obligation until 1 September 2027.
| System | Description | Invopop Coverage |
|---|---|---|
| PPF (Portail Public de Facturation) | The French PA system relies on the Peppol network infrastructure with additional French-specific requirements, creating a “five corner model” for e-invoicing compliance | Available — see PA guide |
B2B e-invoicing and e-reporting for all businesses
All remaining businesses (small and micro-businesses) must issue e-invoices. E-reporting of issued transactions (B2C sales and cross-border B2B) becomes mandatory for all businesses.
All remaining businesses (small and micro-businesses) must issue e-invoices. E-reporting of issued transactions (B2C sales and cross-border B2B) becomes mandatory for all businesses.
E-reporting of acquisitions for non-established taxable persons
Non-established taxable persons must start e-reporting of acquisitions, regardless of the size of the business. This obligation is postponed from 1 September 2026 so that it applies to all non-established taxable persons on the same date.
Non-established taxable persons must start e-reporting of acquisitions, regardless of the size of the business. This obligation is postponed from 1 September 2026 so that it applies to all non-established taxable persons on the same date.