# France — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for France.

Country: France
ISO 3166-1 alpha-2: FR
Region: Europe
Currency: EUR
Invopop coverage: Covered — available in production
Tax authority: Direction Générale des Finances Publiques (DGFiP)
Archiving period: 10 years from fiscal year close; tax administration minimum 6 years
E-signature requirement: optional
Last updated: 2026-08-19 10:21:01

---

## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | Factur-X, CII, UBL 2.1, Peppol BIS | Chorus Pro | Centralised | — | — |
| B2B | Upcoming | UBL 2.1, CII (16B), Factur-X | Plateformes Agréées (PA) | Peppol 5-corner | 2026-09-01 | Mandatory from 1 September 2026: all businesses must be able to receive, and large and mid-sized companies must issue and e-report. SMEs and micro-enterprises from 1 September 2027. |
| B2C | Not required | — | — | — | — | Out of scope for e-invoicing. Covered by e-reporting from 1 September 2026. |
| E-Reporting | Upcoming | PPF e-reporting XML | PPF | — | 2026-09-01 | Mandatory from 1 September 2026. Frequency depends on the VAT regime: per-décade, monthly or bi-monthly. |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### Plateforme Agréée

France's approved B2B e-invoicing platform model under the DGFiP reform. Invopop is a certified Plateforme Agréée that generates UBL, CII, and Factur-X, registers suppliers in the Annuaire, and delivers B2B invoices over the Peppol network to the buyer's PA, reporting B2C and cross-border flows to the PPF.

- **Approved Plateforme Agréée** — Officially certified under the DGFiP mandate, with demonstrated tax compliance and interoperability with the PPF.
- **UBL, CII, Factur-X** — All three formats are generated from one GOBL source.
- **Annuaire registration** — Invopop publishes suppliers to the French Annuaire and the Peppol SMP.
- **Full lifecycle status** — All 14 invoice status changes, such as accepted, paid, and rejected, flow back to the issuer.
- **E-reporting to the PPF** — Aggregated B2C and cross-border transaction data is reported to the PPF on a schedule based on the company's tax regime.

Docs: https://docs.invopop.com/apps/france

### ChorusPro

France's central B2G invoicing portal for the public sector. Invopop generates UN/CEFACT CII with the Chorus Pro V1 extensions, submits it directly to the platform, and tracks each invoice by identifier until the receiving institution accepts it.

- **CII generation** — Produces UN/CEFACT CII based on EN 16931 with the Chorus Pro V1 extensions required for French B2G.
- **EN 16931 compliant** — Output follows the European standard plus French SIRET and government service codes.
- **Supplier registration** — An automated workflow generates a unique authentication link and stores OAuth credentials encrypted at rest.
- **Status tracking** — Follow each invoice through the public administration by series and code within Chorus Pro.
- **Modify and resubmit** — Correct and resubmit invoices until the receiving institution accepts them.

Docs: https://docs.invopop.com/apps/choruspro-france

### Peppol BIS 3.0

The EN 16931-aligned UBL and CII profile carried over the Peppol network. Invopop generates Peppol BIS 3.0 from a single GOBL source and delivers it to the recipient's Access Point, converting any inbound documents back to GOBL.

- **EN 16931 aligned** — Every document is validated against the EN 16931 core standard and local Peppol BIS 3.0 CIUS rules before it reaches the network.
- **UBL 3.0 syntax** — Generated as Peppol BIS Billing UBL accepted by every Access Point on the network.
- **Single GOBL source** — The same input drives BIS 3.0 alongside any other downstream format you need.
- **Network-ready** — Pairs with the Peppol app for transmission, participant lookup, and inbound receipt.

Docs: https://docs.invopop.com/apps/peppol

### PDF

The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.

- **Every field, every format** — PDFs include every field the destination country requires, automatically.
- **Localized in 10+ languages** — Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
- **Built-in email delivery** — Invoices are emailed directly to clients from Invopop's domain or your own.
- **Invoices, credit notes and more** — Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
- **Customisable templates** — Templates support logo configuration, standard page layouts, and per-locale formatting.
- **Built on GOBL** — Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 2025 — Voluntary pilot phase

Businesses can voluntarily participate in the pilot phase to test B2B e-invoicing systems before the mandatory rollout begins.

### NOW — E-invoicing and e-reporting systems enforced to date

Existing systems enforced in France regarding e-invoicing, e-reporting and fiscalization.

| System | Invopop support | Notes |
|---|---|---|
| ChorusPro | supported | All suppliers invoicing French public entities must submit electronic invoices through ChorusPro, a mandatory service provided by the French government |
| Peppol | supported | B2G e-invoicing through the Peppol network for businesses invoicing public authorities |

### 1 SEPT 2026 — 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 becomes mandatory for these companies.

| System | Invopop support | Notes |
|---|---|---|
| PPF (Portail Public de Facturation) | supported | The French PA system relies on the Peppol network infrastructure with additional French-specific requirements, creating a "five corner model" for e-invoicing compliance |

### 1 SEPT 2027 — B2B e-invoicing and e-reporting for all businesses

All remaining businesses (small and micro-businesses) must issue e-invoices. E-reporting becomes mandatory for all businesses.

## Regulations

- [Article 289, Code général des impôts (Invoice content, credit notes, self-billing and authenticity guarantees)](https://www.service-public.fr/professionnels-entreprises/vosdroits/F31808)
- Article 289 bis, Code général des impôts (Compliant EDI exchange)
- [Article 242 nonies A (annexe II), Code général des impôts (Mandatory invoice content)](https://bofip.impots.gouv.fr/bofip/140-PGP.html)
- [Article L123-22, Code de commerce (Ten-year archival retention)](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006219327)
- Article L102 B, Livre des procédures fiscales (Storage in the original electronic format)
- Article L102 C, Livre des procédures fiscales (Archive access and location rules)

## Integrations

- Factur X
- Plateforme Agreee

---

## Source

- Canonical page (human): https://www.invopop.com/coverage/france
- This document (markdown): https://www.invopop.com/coverage/france.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/france