French e-Invoicing
Made Simple
France's mandatory electronic invoicing reform (Facturation Électronique) requires all VAT-registered businesses to issue and receive structured e-invoices through accredited platforms. Invoice Guru is built to keep you compliant — from day one.
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What Is Facturation Électronique?
France's sweeping reform to digitise business invoicing and real-time tax reporting.
The Reform Explained
The Facturation Électronique reform, introduced by the French Finance Act 2020 (Article 153), makes electronic invoicing mandatory for all B2B transactions between VAT-registered businesses established in France. It is one of the most comprehensive e-invoicing mandates in Europe.
Unlike a simple requirement to send PDFs by email, the reform requires invoices to be transmitted in a structured XML or hybrid format through an accredited intermediary platform (PDP) or the state's own platform (PPF). The DGFiP — France's tax authority — receives real-time transaction data for every invoice.
Who Is Affected?
- All VAT-registered businesses established in France
- Applies to B2B domestic transactions (Facturation Électronique)
- B2C and cross-border transactions covered by e-Reporting
- Micro-enterprises and auto-entrepreneurs included from September 2027
- No exemption by sector or turnover — only the timeline differs
- Foreign businesses invoicing French clients have separate obligations
The PDP System
France's network of accredited private e-invoicing platforms.
PDP (Partenaire)
Private accredited operators certified by the DGFiP. They transmit invoices between businesses and report transaction data to the tax authority. Invoice Guru integrates with accredited PDPs directly.
PPF (Portail Public)
The state-operated public platform, an evolution of Chorus Pro. Businesses may use the PPF directly or connect via a PDP. Invoice Guru supports both routes.
DGFiP (Tax Authority)
The Direction Générale des Finances Publiques receives real-time invoice and transaction data via PDPs or the PPF. Invoice Guru's e-Reporting handles this automatically.
What about Chorus Pro?
Chorus Pro is the existing mandatory platform for B2G invoices (business-to-government). It has been required for all public sector suppliers since January 2020. Under the new reform, Chorus Pro evolves to become part of the PPF infrastructure. Invoice Guru already supports Chorus Pro for your government client invoices.
How Invoice Guru Helps
Full Facturation Électronique compliance built into every invoice you create.
Factur-X Format Support
Generate invoices in Factur-X (ZUGFeRD), the Franco-German hybrid PDF/XML standard required by the French e-invoicing reform. Every invoice contains a machine-readable XML payload embedded in a human-readable PDF.
PDP Integration
Invoice Guru connects to accredited Plateformes de Dématérialisation Partenaires (PDPs) to transmit and receive e-invoices on your behalf — no separate portal or manual upload required.
Chorus Pro Compatibility
For B2G transactions with French public sector entities, Invoice Guru supports Chorus Pro submission, the mandatory portal for government supplier invoices already in force.
Automated VAT Compliance
French VAT rates (20%, 10%, 5.5%, 2.1%) are applied automatically. e-Reporting data for taxable B2C and cross-border transactions is generated and transmitted to the DGFiP without manual effort.
Real-Time Status Tracking
Track every invoice lifecycle status defined by the reform — Déposée, Rejetée, Refusée, Approuvée, Mise en paiement, Encaissée — directly in your invoice list on mobile.
SIREN & SIRET Validation
Automatic validation of French business identifiers (SIREN, SIRET) on every invoice and client record. Catches formatting errors before submission so invoices are never rejected on a technicality.
Key Dates & Deadlines
The phased rollout of mandatory e-invoicing in France.
All suppliers to French public sector entities required to submit invoices electronically via Chorus Pro. This phase is already fully in force for all business sizes.
Large enterprises (grandes entreprises) required to be able to receive e-invoices in structured format. Sending obligations were delayed; receiving began on schedule.
Grandes entreprises and ETIs (mid-size companies) must issue all B2B invoices electronically via a PDP. All businesses, including SMEs and micro-enterprises, must be capable of receiving e-invoices.
Full mandatory e-invoicing applies to all VAT-registered French businesses, including TPEs and micro-enterprises. Every B2B invoice must be issued electronically through an accredited PDP or Chorus Pro.
Dates are based on published DGFiP guidance as of February 2026. Check impots.gouv.fr for the latest official information.
Frequently Asked Questions
Everything you need to know about France's e-invoicing reform.
What is Facturation Électronique?
Facturation Électronique is France's mandatory electronic invoicing reform introduced by the Finance Act 2020. It requires all VAT-registered businesses established in France to issue and receive B2B invoices electronically in a structured format, transmitted through accredited platforms (PDPs) or the state platform (PPF). The reform also introduces e-Reporting obligations for B2C and cross-border transactions.
What is a PDP (Plateforme de Dématérialisation Partenaire)?
A PDP is a private accredited operator, certified by the French tax authority (DGFiP), that acts as an intermediary between businesses for transmitting e-invoices. PDPs receive, route, and deliver invoices between trading partners, and report invoice data to the DGFiP. Invoice Guru connects to accredited PDPs so you never need to manage the technical integration yourself.
What invoice formats are accepted?
Three formats are accepted under the French reform: Factur-X (a hybrid PDF/XML format — the recommended default for small businesses), UBL 2.1, and CII (Cross Industry Invoice). Invoice Guru generates Factur-X by default, which is human-readable as a PDF and machine-readable via the embedded XML.
Does this affect B2C invoices?
The mandatory e-invoicing flow only applies to B2B transactions between French VAT-registered businesses. For B2C sales (to consumers) and cross-border transactions, e-Reporting applies instead — you must transmit summary transaction data to the DGFiP. Invoice Guru handles both flows automatically.
My business is a micro-enterprise — does the reform apply to me?
Yes, eventually. Micro-enterprises and TPEs must be able to receive e-invoices from September 2026 and must issue them electronically from September 2027. The obligation is total — there are no turnover or sector exemptions for VAT-registered businesses.
Ready for Facturation Électronique?
Don't scramble when the September 2026 deadline arrives. Invoice Guru is built for French e-invoicing compliance — start free today.
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