FRANCE
E-INVOICING
Latest update October 23th, 2024
On this page you will learn more on e-invoicing in France
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the upcoming eInvoicing and eReporting obligations
Status: 🟡 Planned
Covered by DT: 🟢 Yes
Registered PA (Plateformes Agréée)
Scope
- B2B (domestic transactions)
- eReporting (B2B non-domestic and B2C transactions)
- Life Cycle and Payment
Adoption Timeline
- 2025: pilot program
- September 2026: all companies to be able to receive e-invoices and obligation to issue for large and mid-size companies
- September 2027: SMEs obliged to issue e-invoices
Model
DECENTRALIZED 5-CORNER MODEL
Format
UBL, CII or Factur-X (additional formats available in case of PDP connection)
Archiving
It is mandatory to store the invoice for 6 years, both for the supplier and the buyer
Current Situation
B2G e-invoicing
Regarding Business-to-Government (B2G), France imposed electronic invoicing in 2017, using the Chorus platform (expected to converge into the new eInvoicing & eReporting model)
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