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France E-invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting

France Electronic Invoicing and Digital Reporting Requirements

Overview
Current mandateUpcoming e-invoicing and e-reporting mandate
Indirect tax control regimePost auditCTC
E-Invoicing/CTC ModelPost audit system where B2G invoices are issued and sent in electronic form to public entities.Clearance for domestic B2B, Reporting for cross-border and B2C transactions. Reporting obligation is not real-time and reporting deadline varies depending on the tax regime that the taxpayer is subject to.
Obligation statusLiveTo be implemented in phases between 2024 and 2026
Governing entityThe French Tax Authority (DGFIP)The French Tax Authority (DGFIP)
Infrastructure/platformChorus ProChorus Pro (Portail Public de Facturacion, PPF) Partner Dematerialization Platform (PDP)
Peppol connectivityYesNo
Scope
Current mandateUpcoming e-invoicing and e-reporting mandate
TaxpayersAll taxpayers selling to public entities E-invoicing: Taxpayers established in France, including French branches of foreign entities; E-reporting: Taxpayers established in France and taxpayers not established in France carrying out transactions subject to French VAT
Domestic TransactionsB2GE-invoicing: B2B and B2G; E-reporting: B2C and payment data
Cross-border TransactionsN/AE-reporting: B2B and payment data
DocumentsInvoices, Credit Notes Invoices, Credit Notes, Payment Notifications
Supplier-side requirements (AR)
Current MandateUpcoming e-invoicing and e-reporting mandate
Format(s) while sending to the platformUBL, CII, FacturX, CPP, PES, Peppol BIS 3UBL, CII, FacturX. Until 2027, taxpayers may send in PDF format; however, the platform will transform the PDF into one of the structured electronic formats.
Format for exchange with buyer/recipientB2G: As above; B2B: to be agreed by trading partiesAs above
eSignature/SealNot requiredNot required
Buyer-side requirements (AP)
Current MandateUpcoming e-invoicing and e-reporting mandate
Receiving document in electronic formatMandatory for public entitiesMandatory
Validation requiredOptionalOptional
Acknowledgement of receiptOptionalOptional
Response to the document received (Accept or reject)OptionalOptional
Response to the document received: (Accept or reject) N/APayment and lifecycle statuses should be reported.
Storage
Current MandateUpcoming e-invoicing and e-reporting mandate
Archiving AbroadAllowed with conditionsAllowed with conditions
Archiving Period10 years from the end of fiscal year10 years from the end of fiscal year
Other Digital Reporting Obligations
Current MandateUpcoming e-invoicing and e-reporting mandate
SAF-T or other accounting filingsYes, on-demandYes, on-demand

Questions About E-Invoicing in France?

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Background

B2G e-invoicing has been mandatory since 2020. Businesses should submit invoices to the Chorus Pro platform.

B2B e-invoicing as well as B2C and cross-border B2B e-reporting will be mandatory starting in 2024. It will become mandatory in phases, as follows:

  • From July 1, 2024, it will be mandatory for large taxpayers to issue e-invoices and report other transactions. It will also be mandatory for all taxpayers to receive e-invoices from this date.
  • From January 1, 2025, the e-invoicing and e-reporting obligation will apply to medium size businesses.
  • From January 1, 2026, all taxpayers will be covered.

What Types of Businesses Does This Apply to?

Current mandate

Businesses selling to public entities.

Upcoming mandate

B2B e-invoicing: Taxpayers established in France, including French branches of foreign businesses. B2G e-invoicing mandate will continue.

Cross border and B2C e-reporting: Taxpayers established in France and taxpayers not established in France carrying out transactions subject to French VAT fall within the scope of this upcoming mandate. Transactions by foreign taxpayers declared in the OSS return will not be subject to e-reporting.

Mandatory e-invoicing will be implemented in phases as follows:

  • From July 1, 2024, it will be mandatory for large taxpayers to issue e-invoices and report other transactions. It will also be mandatory for all taxpayers to receive e-invoices from this date.
  • From January 1, 2025, the e-invoicing and e-reporting obligation will apply to medium size businesses.
  • From January 1, 2026, all taxpayers will be covered.

Governmental Body Responsible for E-invoicing in France

The French Tax Authority (”Direction Générale des Finances Publiques”).

Penalties for Not Adhering to France's E-invoice Mandates

  • E-invoicing: Euro 15 per invoice, capped at EUR 15,000
  • E-reporting: Euro 250 per transmission, capped at EUR 15,000

What does the e-invoicing process in France look like?

Current B2G e-invoicing mandate

The supplier sends the invoice to the Chorus Pro platform, which will validate its content, and then the invoice is made available to the buyer.

Upcoming e-invoicing and e-reporting mandate

Taxpayers have three options:

  • Connect directly to Chorus Pro.
  • Connect indirectly to Chorus Pro via a third-party service provider who sends the e-invoice in the agreed invoice format to Chorus Pro.
  • Connect indirectly via a PDP that is an accredited service provider. The invoice should be sent to the PDP, who will extract the required transaction data and send the e-invoice in the agreed invoice format to Chorus Pro.

Is SAF-T Needed in France?

SAF-T (Fichier des Écritures Comptables (FEC) in French) was introduced in 2014. Taxpayers should provide the file to the tax authority in the case of a tax audit.

Questions About E-Invoicing in France?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in France is to use a provider like Fonoa.

With Fonoa you can:

  • Have one integration for your global needs, including France
  • Save time and money by automatically cleaning your data to minimize errors and manual work
  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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Learn how Fonoa automates your tax and compliance workflows for greater control and scale

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