FranceE-Invoicing & ReportingFrance E-invoicing & Digital Reporting Guide
France Electronic Invoicing and Digital Reporting Requirements
Questions About E-Invoicing in France?
Contact our expertsBackground
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
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?
Contact our expertsE-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
