French mandatory e-invoicing
Factur-X & e-invoicing — complete guide for businesses in France
France is phasing in mandatory B2B e-invoicing from 1 September 2026. All VAT-taxable businesses must issue and receive structured electronic invoices via a registered platform. Here is what Factur-X, Chorus Pro and the DGFiP reform mean for your business.
What is mandatory e-invoicing in France?
From 2026, all VAT-registered businesses in France must send B2B invoices in a structured electronic format and receive invoices via a registered Plateforme de Dématérialisation Partenaire (PDP). The two main formats are Factur-X (a hybrid PDF with embedded XML, comparable to ZUGFeRD in Germany) and UBL/CII (pure XML). Public-sector invoicing to the state already uses Chorus Pro. Private-sector B2B e-invoicing is being phased in by company size from 2026.
French e-invoicing rollout timeline
The mandate applies to all VAT-registered businesses in France. Reception is mandatory for all from day one; issuance is phased by company size.
From 1 September 2026
Issue: large companies & ETI
Grandes entreprises (turnover above €1.5bn or more than 5,000 employees) and ETI (mid-size, 250–5,000 employees) must issue structured e-invoices from 1 September 2026.
From 1 September 2026
Receive: all businesses
All VAT-taxable businesses — regardless of size, including those under the franchise en base de TVA — must be able to receive structured e-invoices from 1 September 2026.
From 1 September 2027
Issue: SMEs & micro
PME and micro-entreprises must issue e-invoices from 1 September 2027. Both dates are fixed in law — they are not provisional.
Who does the French e-invoicing reform affect?
All VAT-registered businesses
Any business with a French TVA number must comply — SARL, SAS, auto-entrepreneur, SCI or a foreign company with a French VAT registration. The obligation covers both issuing and receiving structured invoices.
Auto-entrepreneurs and micro-enterprises
Auto-entrepreneurs must issue e-invoices via a PDP from the date set for their size band. Businesses under the franchise en base de TVA are in scope too: they are assujettis even though they charge no TVA, so they must be able to receive e-invoices from 1 September 2026 and issue them from 1 September 2027.
Foreign companies with French TVA numbers
Non-French businesses holding a French TVA number for B2B transactions with French VAT-registered customers must also comply. Your invoicing software must connect to a registered PDP for in-scope transactions.
Construction sector
Construction and real estate companies already use Chorus Pro for public-sector projects. Private-sector B2B invoices — subcontractors to contractors, contractors to developers — will move to structured format under the private-sector mandate.
What compliant French invoicing software must do
Generate Factur-X or UBL/CII invoices
Software must output invoices in Factur-X (hybrid PDF + embedded XML) or a pure XML format (UBL, CII). PDF-only or Word invoices will not satisfy the structured-data requirement.
Connect to a PDP platform
Invoices must be routed through a registered Plateforme de Dématérialisation Partenaire (PDP). Software should integrate with at least one accredited PDP or operate as a PDP itself.
Feed DGFiP e-reporting for pre-filled TVA
E-invoices will feed the DGFiP's pre-filled TVA return (télédéclaration). Software must transmit the required transaction data so CA3 returns can be pre-populated correctly.
Immutable archiving for 10 years
Invoices must be archived for 10 years in their original structured format. Software must maintain an immutable audit trail covering invoice creation, PDP transmission and recipient acknowledgement.
Already compliant with French TVA? Stay ahead of e-invoicing.
Factur-X invoicing and TVA CA3 filing to the DGFiP are what the French launch is being built to cover. France is planned for 2028 — Marchant files UK VAT to HMRC today, and we are tracking the PDP rollout calendar.
French e-invoicing — frequently asked questions
- What is Factur-X?
- Factur-X is the Franco-German e-invoicing standard (called ZUGFeRD 2.x in Germany). It is a hybrid PDF document with an embedded XML file containing all the structured invoice data required by the DGFiP. The PDF is human-readable; the XML is machine-readable and can be processed automatically by your customer's accounting system.
- What is Chorus Pro and is it the same as the B2B mandate?
- Chorus Pro is the French government's platform for electronic invoicing to public-sector entities (B2G). It is already mandatory for all businesses selling to government. The new B2B e-invoicing mandate extends similar requirements to private-sector invoices, but through registered PDP platforms rather than Chorus Pro itself.
- When exactly does the B2B e-invoicing mandate come into force?
- The dates are fixed in law. Since 1 September 2026 every VAT-taxable business must be able to receive structured invoices, and grandes entreprises and ETI must issue them. PME and micro-entreprises follow on 1 September 2027.
- Do I need to switch invoicing software?
- If your current software only generates PDF invoices, yes — you will need software that produces Factur-X or UBL/CII format and routes invoices through a registered PDP. Marchant's Factur-X support and PDP connectivity are part of the 2028 French launch, so choose a French-market tool for the rollout itself.
- Does the reform affect auto-entrepreneurs?
- Yes — including auto-entrepreneurs under the franchise en base de TVA. They are assujettis even though they do not charge TVA, so the mandate applies: they must be able to receive e-invoices from 1 September 2026, and issue them via a PDP from 1 September 2027.
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