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The e-invoice in Europe
France has developed a new, comprehensive system for both e-invoicing and e-reporting. Although the rollout has been postponed, the DGFiP (France’s Directorate General of Public Finance) will introduce electronic invoicing for B2B transactions this year. The reform is being implemented in stages and is accompanied by transaction reporting obligations. By September 2026, all companies must be capable of receiving e-invoices. At the same time, a requirement was introduced for large companies to begin issuing e-invoices. It's a mandate that will extend to all companies one year later.
Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.
As early as January 2020, it became mandatory for all suppliers to send invoices in electronic form via the Chorus Pro central system operated and managed by the French public authority. The requirement was implemented gradually. For larger companies and government institutions, it came into force in 2017 and was gradually extended until it was fully implemented three years later.
As of September 1, 2026, all companies in France must be capable of receiving electronic invoices. At the same time, it became mandatory for large and medium-sized enterprises to send e-invoices. Small businesses are granted an additional year before they are required to issue e-invoices, starting September 1, 2027.
The reform allows for a phased-in start; the legislation provides for a transition period of up to three months that can be granted if necessary.
Factur-X (PDF and XML), UBL 2.0 and 2.1, Peppol BIS Billing, CII 16B. Distribution via PPF (government portal) or PA (certified platforms).
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