Get started
E-invoicing
E-invoicing

Mandatory e-invoicing for France started
1 September 2026

Learn how Avalara reduces compliance risk, minimises costly rework, and brings a scalable approach for France and every mandate that follows.
Schedule a readiness session

France e-invoicing timeline

Key implementation deadlines
  • 1 September 2026: All VAT-registered businesses established in France must be able to receive structured electronic invoices
  • 1 September 2026: Large and midsize enterprises must begin issuing compliant structured invoices and submitting required e-reporting data
  • 1 September 2027: Small and midsize businesses and micro-enterprises become subject to issuance obligations
Simplify e-invoicing with Avalara

Connect compliance directly to your ERP

Integrate structured invoicing, reporting, and life cycle monitoring into core ERP workflows without adding fragmented local systems.

Adapt faster as mandates evolve

Stay aligned to changing country requirements without rebuilding integrations or redesigning workflows for every new mandate. 

Centralise visibility across jurisdictions

Monitor invoice flows, reporting, and compliance status globally through a unified operational model. Gain AI-backed visibility into evolving compliance requirements and workflow exceptions.

Scale globally without rework

Replace single-country implementations with a repeatable framework designed for long-term, AI-powered compliance at global scale.
Pricing star bg
France e-invoicing requirements

Model

France uses a decentralised 5-corner CTC model where invoice data is exchanged through approved private platforms connected to government systems. 

Platforms

Businesses must exchange invoices using approved Plateformes Agréées connected to the Global Annuaire. PDF and email invoices do not meet compliance requirements. 

Formats

France requires structured invoice formats compliant with EN 16931 standards, including UBL, CII, and Factur-X. 

Scope

The mandate primarily applies to domestic B2B transactions, with additional e-reporting requirements for qualifying B2C and cross-border activity.
Enterprise risk indicators
  • Reliance on PDF and email invoice workflows
  • Limited structured data validation
  • Manual exception resolution 
  • No real-time invoice life cycle visibility
  • Fragmented ERP environments 
  • Country-specific compliance processes 
  • Cross-border VAT registrations without local entities 
Steps to France e-invoicing mandate compliance
  • Build cross-team alignment. Bring Tax, Finance, and IT into a shared workstream to align on readiness, process, and implementation.
  • Assess mandate applicability. Identify in-scope entities, transaction types, and reporting obligations.
  • Map current invoice flows. Document ERP systems, invoice routing, exception handling, and reporting dependencies across business units.
  • Select Avalara as your compliant platform model. Using Avalara as your Plateformes Agréées helps ensure you are ready for day one. With Avalara, your architecture can adapt to changing requirements and scale beyond France as needed.
  • Prepare ERP systems and data. Validate structured payload readiness, data completeness, life cycle monitoring, and integration requirements.
  • Test and validate early. Testing windows will compress as September’s deadline approaches. Early validation reduces rejection risk and prevents future disruption. 

 

The biggest mistake enterprises make is treating France as a one-off IT project. Single-country approaches may meet today’s requirement, but they create complexity, duplication, and rework as companies’ e-invoicing exposure multiplies across markets.

France is only the beginning

Mandates are accelerating globally. Build a scalable compliance model now instead of rebuilding it market by market later.
Solve for France and every mandate that follows

Leading enterprises treat e-invoicing as an operational transformation initiative, not a one-off compliance project. Instead of building country-specific fixes that create future inefficiencies, they’re standardising workflows, connecting systems, and creating scalable compliance operations across jurisdictions.  

 

Avalara helps support this approach through an AI-powered compliance platform designed to automate complex tax and e-invoicing workflows across countries, systems, and changing regulatory requirements. 

 

The goal is simple: Solve e-invoicing once, then scale compliance globally as mandates compound and evolve.

Schedule a France readiness session

In a 45-minute working session, Avalara experts will help you identify what’s in scope, discover system and data gaps, assess exposure, and prioritise your next 90 days of readiness activity.
Book your session

In-scope transactions 

Wave background

B2G 

E-invoicing is mandatory in France for B2G transactions, requiring suppliers of goods and services to the French public sector to comply with European Directive 2014/55/EU. These suppliers are required to submit electronic invoices in a specific format through Chorus Pro — the centralised French central platform for B2G e-invoicing. 

 

Businesses must apply for digital access to Chorus Pro. They will then be able to upload their sales invoices in one of the following ways: 

 

  • Manual entry 
  • PDF or XML invoice uploading 
  • EDI or API connection 

 

Once submitted and verified by Chorus Pro, invoices are forwarded to the customers. Only at this point do they become legal VAT invoices, due for payment and with the right to VAT credit for the customer. 

B2B

Businesses making B2B transactions can already exchange invoices in electronic format provided certain conditions are met. These include the buyer’s acceptance of the electronic format and ensuring the authenticity of its origin, integrity of the content, and legibility of the invoice. The requirements do not mandate a specific format, allowing businesses to choose the format that best suits their needs. 


Mandatory B2B e-invoicing in France will be implemented in stages based on business size. From September 2026, large businesses will be mandated to issue e-invoices to their customers in a specified format, using a government-approved platform. All businesses must also be able to receive e-invoices from this date. From September 2027, the mandate will extend to small and medium-sized businesses and microenterprises. 
  
The obligation to transmit transaction, payment, and life cycle data (e-reporting) to the French tax authorities using the French platform will adhere to the same timeline as that for e-invoicing. 
Businesses operating in France must include the following information within their VAT invoices, whether issuing paper invoices or e-invoices: 
  

  • Supplier’s business name, legal and tax identifiers, and registered office address 
  • Customer’s business name, legal and tax identifiers, and registered office address 
  • Invoice number 
  • Invoice date 
  • Date of delivery or completion of service 
  • Description, unit price, and quantity of goods or service 
  • Total amount due before VAT 
  • VAT rate(s) applied 
  • VAT amount in euros 
  • Total invoice amount including VAT 

 
Required invoice information will evolve with the implementation of the B2B mandate to include additional details such as the invoice type, new supplier and buyer identifiers, and more. 
  
Regarding the formats required under the new mandate, taxpayers can choose between UBL, CII, and Factur-X. If necessary, they may also agree to exchange other formats with their accredited providers. 

Additional resources

FAQs

Yes. Beginning 1 September 2026, all VAT-registered businesses established in France must be able to receive structured electronic invoices. Issuance obligations begin the same day for large and midsize enterprises.

The mandate affects VAT-registered businesses established in France involved in in-scope domestic B2B transactions, along with qualifying e-reporting obligations for certain cross-border and B2C transactions. 

E-invoicing is already mandatory for B2G transactions and is handled through a centralised government platform, Chorus Pro. 

France requires structured invoice formats aligned to EN 16931 standards, including UBL, CII, and Factur-X.

No. PDF and direct email workflows alone are not sufficient for compliance. Invoice data must pass through approved Plateformes Agréées connected to the Global Annuaire.

Noncompliance can lead to invoice rejection, payment delays, operational disruption, increased audit exposure, and financial penalties. Fines may reach €15 per noncompliant invoice and €250 per reporting failure.

Delaying preparation compresses testing timelines, increases integration risk, and limits platform availability. It may also force the use of country-specific solutions that will not scale across future mandates.
Schedule a France
readiness session  

In a 45-minute working session, Avalara experts will help you identify what’s in scope, discover system and data gaps, assess exposure, and prioritise your next 90 days of readiness activity. 
Book your session