MANDEXA

System status

LIVE DATA SYNC

France

Upcoming

B2B e-invoicing and e-reporting via Public Portal (PPF) and certified PDPs.

Europe · ISO FR · Last updated 2025-03-10

DGFiP

Country overview

Status

Upcoming

Maturity

Implementing

CTC model

Clearance

Go-live

2026

Peppol

Supported

E-reporting

Required

B2G

Mandatory

Chorus Pro since 2020

B2B

Phased

Sept 2026 receive · Sept 2026/27 issue

B2C

Mandatory

E-reporting required

Taxpayers in scope

All French VAT-registered companies

Main authority

Direction Générale des Finances Publiques (DGFiP)

Next deadline

2026-09-01

All companies must receive e-invoices

Regulatory timeline

2020-01-01B2G
Chorus Pro mandatory for all B2G
2024-07-15Announced
Revised B2B/e-reporting calendar published
2026-09-01B2B
All companies must receive e-invoices; large/mid issue
2027-09-01B2B
SMEs and micro-enterprises issuance mandate

B2B requirements

B2B status

Phased — Sept 2026 receive · Sept 2026/27 issue

FR · B2B

In scope: Domestic B2B between French-established taxable persons.
Format requirements: Factur-X, UBL 2.1 or UN/CEFACT CII (core 'Format Socle').
Transmission model: 4-corner via certified PDPs with PPF as central directory.
Platform requirements: Use a registered PDP or the PPF; OD (operateur de dematerialisation) can prep but not transmit clearance data.
Buyer registration: Buyer/supplier Peppol-like identifier resolved through PPF annuaire.
Supplier obligations: Issue structured invoice; ensure lifecycle statuses are returned.
Buyer obligations: Receive via PDP from 1 Sep 2026.
Archiving: 10 years; PDP can provide archiving service.
Validation: PDP performs syntactic, business and PPF directory validation.
Roadmap: B2C and cross-border via e-reporting from 2026.

B2G requirements

B2G status

Mandatory — Chorus Pro since 2020

FR · B2G

Public sector platforms: Chorus Pro (operated by AIFE).
Required formats: Factur-X, UBL 2.1, CII or PDF (during transition for small suppliers).
Buyer identifiers: SIRET of public entity + service code.
Routing identifiers: SIRET + service code; Peppol ID via PDP.
Peppol usage: Available via Chorus Pro Peppol Access Point.
Government portals: Chorus Pro web portal, EDI, API and Peppol.
Validation rules: Chorus Pro structural and business validation.
Supplier onboarding: Supplier creates Chorus Pro account; admin per SIRET.

Mandatory invoice fields

Fields required for a compliant electronic invoice under the currently applicable specification.

Format

Factur-X

Specification

External specs v3.0 · Factur-X 1.07

Syntax

UN/CEFACT CII D16B in PDF/A-3

Source

DGFiP / AIFE (with FNFE-MPE)

Last verified

2026-08-01

Format

Transaction

Requirement

Field / Business term	ID	Requirement	Description
Document information
Invoice number	BT-1	mandatory	Unique identification of the invoice.
Invoice issue date	BT-2	mandatory	Date on which the invoice was issued.
Invoice type code	BT-3	mandatory	Code identifying the functional type of the document (invoice, credit note...).
Invoice currency code	BT-5	mandatory	Currency in which all invoice amounts are given, except the VAT accounting currency.
Specification identifier	BT-24	mandatory	Identification of the specification / CIUS the invoice complies with.
Transaction category (goods / services / mixed)	FR-CAT	mandatory	One of the four new French mandatory mentions; identifies the nature of the operation.
Seller
Seller name	BT-27	mandatory	Full legal or trading name of the seller.
Seller postal address	BG-5 / BT-35..40	mandatory	Seller address; the country code (BT-40) is always required, city and postcode as applicable.
Seller SIREN / SIRET identifier	BT-31 / SIREN	mandatory	French e-invoicing requires the seller SIREN (and SIRET where the establishment matters) as legal identifier.
Buyer
Buyer name	BT-44	mandatory	Name of the party the invoice is issued to.
Buyer postal address	BG-8 / BT-50..55	mandatory	Buyer address; country code (BT-55) is always required.
Buyer SIREN / SIRET identifier	BT-47 / SIREN	mandatory	Buyer legal identifier for domestic French B2B invoices.
VAT / Tax
VAT category taxable amount	BT-116	mandatory	Sum of all taxable amounts subject to one VAT category / rate (per VAT breakdown BG-23).
VAT category tax amount	BT-117	mandatory	VAT amount for the VAT breakdown group.
VAT category code	BT-118	mandatory	Coded VAT treatment of the breakdown group (S, Z, E, AE, K, G, O, L, M).
Invoice totals
Sum of invoice line net amounts	BT-106	mandatory	Total of all invoice line net amounts.
Invoice total amount without VAT	BT-109	mandatory	Total amount of the invoice excluding VAT.
Invoice total amount with VAT	BT-112	mandatory	Total invoice amount including VAT.
Amount due for payment	BT-115	mandatory	Outstanding amount that is requested to be paid.
Invoice lines
Invoice line identifier	BT-126	mandatory	Unique identifier for the invoice line.
Invoiced quantity	BT-129	mandatory	Quantity of items charged on the line.
Invoiced quantity unit of measure	BT-130	mandatory	Unit of measure applicable to the invoiced quantity.
Invoice line net amount	BT-131	mandatory	Total amount of the line excluding VAT, after line allowances/charges.
Item net price	BT-146	mandatory	Price of one item excluding VAT, after price discount.
Invoiced item VAT category code	BT-151	mandatory	VAT category applicable to the invoiced item.
Item name	BT-153	mandatory	Name of the invoiced item or service.

26 fields · valid from 2026-09-01 Official specification

Technical requirements

Accepted formats

Factur-X 1.0.7+UBL 2.1UN/CEFACT CII

XML standards

UBL 2.1UN/CEFACT CII D16B

EN 16931 alignment

EN 16931 compliant 'Format Socle' with French CIUS extensions.

Peppol

Peppol BIS 3.0 supported via PDPs acting as Access Points.

Country-specific CIUS

CIUS-FR / EXT-FR for French specifics.

Validation rules

PPF directory lookup + DGFiP Schematron rules.

Mandatory fields

SIRENVAT IDFrame code (factor extension)Transaction category

Buyer reference

Pending curation

Seller / buyer identifiers

SIREN / SIRET, intracom VAT ID, Peppol ID.

VAT number requirements

Pending curation

Endpoint identifiers

Pending curation

Transmission channels

PDP APIPPF APIPeppol AS4Portal upload

APIs / portal

Pending curation

Digital signatures

Pending curation

Archiving format

Structured XML + PDF (Factur-X embeds both).

Retention

10 years.

VAT & tax calculation

VAT calculation reference for France is being curated. The same structure (rates, reverse charge, rounding, credit notes, corrections) will populate once available.

E-reporting / CTC

Mandatory transaction & payment e-reporting alongside the invoicing mandate.

Required

Yes

Model

Real-time reporting

Reports to

DGFiP via PPF / PDP.

Frequency

Per invoice for B2B; aggregated daily for B2C; payment data within 10 days of receipt.

Real-time

Lifecycle and e-reporting flows transmitted continuously.

VAT reporting link

Pre-fills CA3 VAT return progressively from 2027.

B2C reporting

Aggregated B2C transaction data.

Cross-border reporting

Cross-border B2B and B2C reportable through e-reporting.

Authorities & official links

Authorities

DGFiP
Tax authority
https://www.impots.gouv.fr
AIFE
Chorus Pro operator
https://communaute.chorus-pro.gouv.fr
PPF documentation
Public portal specs
https://www.impots.gouv.fr/specifications-externes-b2b
FNFE-MPE
Factur-X maintainer
https://www.fnfe-mpe.org
Peppol Authority France
Peppol Authority
https://peppol.eu

Format publishers & specs

FNFE-MPE — Factur-X
https://www.fnfe-mpe.org
DGFiP — CII / UBL profiles
https://www.impots.gouv.fr

News & updates

2025-03-08·FR·PDP

UPDATE

First batch of certified PDP providers released

DGFiP publishes the first 12 registered platform candidates for the upcoming CTC mandate.

Effective 2025-09-15Source

Practical implementation notes

Implementation playbook for France will be added with ERP-perspective notes covering master data, onboarding, mapping, error handling, reconciliation and go-live risks.