French e-invoice reporting

France has been phasing in electronic invoice issuance and clearing via the tax authorities since January 2017. To date, it is just for Businesses to Government (B2G) transactions. It is expected to be rolled out for B2B businesses by 2020.

Companies must use the free Chorus Portail Pro portal to raise and send invoices to their public service customers. Invoices may be submitted in the following ways:

  1. Manual entry
  2. PDF or XML invoice uploading
  3. EDI or API connection.

The first wave of businesses obliged to submit B2G invoices was for employers with more that 5,000 staff. These became liable for the new e-invoice requirements in 2017. Larger sized companies, above 250 employees, were included from 1 January 2018. Micro businesses, below 10 staff, were brought into the regime from the start of 2019.

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