France B2B e-invoicing
France mandates B2B e-invoicing
and real-time VAT reporting
From September 2026, all VAT-registered businesses in France — including foreign companies transacting in France — must use electronic invoices for B2B sales and transmit transaction data to the DGFiP in real time.
France’s phased e-invoicing rollout
France is rolling out mandatory electronic invoicing for business-to-business transactions in phases. The obligation covers both the issuance of e-invoices and a new e-reporting requirement — the real-time transmission of transaction data (including B2C and cross-border sales) to the French tax authority, the DGFiP.
Foreign businesses take note: the e-reporting obligation applies to foreign companies conducting transactions within France, including those involving entities not registered for VAT in France. This requirement is not limited to French-established companies.
B2G e-invoicing mandatory via Chorus Pro for all public procurement transactions. Over 78 million invoices processed in 2023.
France abandons plans for a public company invoicing portal. Businesses must choose from accredited private platforms instead.
France becomes a Peppol authority, enabling cross-border e-invoice exchange.
All businesses must be able to receive e-invoices. The largest companies must also issue e-invoices and report B2C and cross-border transaction data in real time.
Smallest businesses must comply with the full e-invoicing and e-reporting obligations.
The reform at a glance
Preparing for September 2026
France has abandoned its plans to build a public invoicing portal for companies. Businesses in scope of the B2B mandate must choose and onboard a certified private platform from the list accredited by DGFiP. Nearly 100 platforms have been accredited to date, with accreditation requiring connection to at least one other platform and the public infrastructure.
Platform selection is time-sensitive. Onboarding a new platform, configuring ERP integrations, and testing e-invoice flows takes considerable time. Businesses — especially foreign entities — should begin their platform assessment well before the September 2026 deadline.
The Chorus Pro platform remains in place for B2G invoicing and for data concentrator and central directory services only. It is no longer being developed as a company-facing invoicing tool.
Supported invoice formats include UBL 2.1, UN/CEFACT CII, and Factur-X — the Franco-German hybrid standard also known as ZUGFeRD in Germany. France became a Peppol authority in July 2025, facilitating cross-border exchange.
We can help you navigate French VAT compliance
Whether you need a VAT registration in France, advice on the e-invoicing mandate, or support with ongoing filings, our team is here.
Common questions
Does this apply to my foreign business if I sell into France?
Yes. The real-time e-reporting obligation applies to foreign companies conducting transactions in France, including those involving French entities not registered for VAT. If your business is VAT-registered in France, the full e-invoicing obligation applies from September 2026.
Can I still use Chorus Pro for B2B invoicing?
No. France abandoned the public portal for company-to-company invoicing in October 2024. You must choose from approximately 100 accredited private platforms. Chorus Pro remains only for B2G and as a central data concentrator.
What is e-reporting and how does it differ from e-invoicing?
E-invoicing covers structured electronic invoices exchanged between businesses. E-reporting is the separate obligation to transmit transaction data — B2C sales, cross-border transactions, payment data — directly to DGFiP in near real time via a certified intermediary. Both apply from September 2026 for the largest companies.
Get your French VAT compliance right
We help businesses register for VAT in France, understand the e-invoicing mandate, and stay compliant with ongoing filing obligations.
Also see: France VAT guide