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The e-invoice in Europe
France is building a new and comprehensive system for both e-invoicing and e-reporting. The roll-out has been delayed, but from 2026, DGFiP (France's Directorate-General for Public Finance) will introduce electronic invoicing for B2B transactions based on Peppol. The reform will be implemented in stages and will be combined with transaction reporting obligations.
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.
From September 1, 2026, all businesses in France must be able to receive electronic invoices. At the same time, it will be mandatory for large and medium-sized enterprises to send e-invoices. For small businesses, an additional year is given before they have to issue e-invoices from 1 September 2027.
The reform includes a provision allowing for a statutory adjustment of the set dates. The legal text 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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