2026-10-05·FR·domestic
GUIDANCEFrance new VAT e-reporting guidance following September 2026 launch
Effective TBC · verified 2026-10-06Industry source
MANDEXA
System status
LIVE DATA SYNC
EI
All countriesFR · B2B FR · B2G
France
UpcomingB2B e-invoicing and e-reporting via Public Portal (PPF) and certified PDPs.
Europe · ISO FR · Last updated 2025-03-10
01
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
02
Regulatory timeline
- B2G
Chorus Pro mandatory for all B2G
- Announced
Revised B2B/e-reporting calendar published
- B2B
All companies must receive e-invoices; large/mid issue
- B2B
SMEs and micro-enterprises issuance mandate
03
B2B requirements
B2B status
Phased — Sept 2026 receive · Sept 2026/27 issue
- 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.
04
B2G requirements
B2G status
Mandatory — Chorus Pro since 2020
- 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.
05
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
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
06
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.
07
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.
08
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.
09
Authorities & official links
Authorities
Format publishers & specs
- FNFE-MPE — Factur-X
https://www.fnfe-mpe.org
- DGFiP — CII / UBL profiles
https://www.impots.gouv.fr
10
News & updates
2026-09-30·FR·B2B
UPDATEFrance e-invoicing: data beyond the invoice creating complexity
Effective TBC · verified 2026-10-03Industry source
2026-09-30·FR·B2B
UPDATEB2B Electronic Invoicing in France 30.9.2026 (Updated) France is moving forward in the deployment of the new B2B electronic invoicing and e-Reporting model.
France is moving forward in the deployment of the new B2B electronic invoicing and e-Reporting model.
Effective 2026-09-01 · verified 2026-10-11Industry source
2026-09-24·FR·B2B
UPDATEFrance e-invoicing: first weeks expose data & interoperability challenges
Effective TBC · verified 2026-09-28Industry source
2026-09-16·FR·Technical specification
FORMATFactur-X — official technical content updated
New version detected in the official publication ecosystem of FNFE-MPE. A meaningful technical change was detected in Factur-X specification. Recorded from the official source only; MANDEXA does not add information the source does not state.
Effective TBC · verified 2026-09-16FNFE-MPE
2026-09-01·FR·national
UPDATEFrance’s E-Invoicing Mandate Goes Live — What Businesses Need to Know
This blog was last updated on September 1, 2026 Today, 1 September 2026, France’s B2B e-invoicing reform officially enters its next phase. Large and mid-sized companies are now required to issue invoices in the new structured format, and every business — regardless of size — must be capable of receiving them. It’s a milestone years […]
Effective 2026-09-01 · verified 2026-10-11Industry source
2026-08-19·FR·national
GUIDANCEDay One Ready: What France’s E-Invoicing Mandate Means for Global Business
This blog was last updated on August 19, 2026 The Sovos team has spent a lot of time over the past several years talking about the global wave of e-invoicing mandates—what they mean for businesses, why they’re accelerating, and why companies that treat tax compliance as a strategic priority will outperform those that treat it as an afterthought. France is […]
Effective TBC · verified 2026-09-30Industry source
2026-08-18·FR·domestic
GUIDANCEBlog Aug 18 2026 Understanding e-invoicing in France: A practical guide E-invoicing Compliance
Effective TBC · verified 2026-10-11Industry source
2025-03-08·FR·PDP
UPDATEFirst batch of certified PDP providers released
DGFiP publishes the first 12 registered platform candidates for the upcoming CTC mandate.
Effective 2025-09-15Source
2024-06-19·FR·B2B
FORMATTélécharger les documents : Dossier de spécifications externes de la facturation électronique, annexes, exemples, XSD et swaggers (.zip)
Technical specifications package version 2.4 released on June 19, 2024, containing documentation, annexes, examples, XSD, and Swagger files for the French B2B e-invoicing and e-reporting mandate.
Effective 2024-06-19 · verified 2026-10-11Spécifications externes facturation électronique
·FR·B2G
GUIDANCEDĂ©poser un lot de factures
Guide on how to upload a batch of invoices on the Chorus Pro portal.
Effective TBC · verified 2026-10-11Chorus Pro / PPF documentation
·FR·B2G
GUIDANCEChorus Pro en bref pour les prestataires de frais de justice
Brief guide on using Chorus Pro for justice expense providers to submit their electronic invoices.
Effective TBC · verified 2026-10-11Chorus Pro / PPF documentation
·FR·b2b
FORMATAFNOR XP Z12-014: Cas d'usage B2B applicables dans le cadre de la réforme de la facturation électronique
AFNOR experimental standard XP Z12-014 describing B2B business use cases applicable under the upcoming French mandatory e-invoicing and e-reporting framework.
Effective TBC · verified 2026-10-11Spécifications externes facturation électronique
·FR·B2B
GUIDANCEFACTURATION ELECTRONIQUE B2B
General guidance and documentation portal dedicated to the upcoming French B2B electronic invoicing and e-reporting mandate.
Effective TBC · verified 2026-10-11Chorus Pro / PPF documentation
·FR·b2b
FORMATTélécharger les documents : Dossier de spécifications externes de la facturation électronique, annexes, exemples, XSD et swaggers (.zip) v3.2
Official external technical specifications package (version 3.2) including annexes, examples, XSD schemas, and Swagger API specifications for the French B2B e-invoicing reform.
Effective TBC · verified 2026-10-11Spécifications externes facturation électronique
·FR·b2b
FORMATAFNOR XP Z12-013: API pour interfacer les systèmes d'informations des entreprises avec les plateformes
AFNOR experimental standard XP Z12-013 establishing specifications for API connections between corporate ERPs/accounting systems and public/partner e-invoicing platforms.
Effective TBC · verified 2026-10-11Spécifications externes facturation électronique
·FR·b2b
FORMATExternal specification v2.4, General file (.zip)
English translation of the general file for version 2.4 of the French B2B e-invoicing external technical specifications.
Effective TBC · verified 2026-10-11Spécifications externes facturation électronique
·FR·B2G
GUIDANCEAnnuaire des structures publiques
Access to the directory of public entities on Chorus Pro to correctly route e-invoices.
Effective TBC · verified 2026-10-11Chorus Pro / PPF documentation
·FR·B2G
GUIDANCEAide au paramétrage des entités publiques
Configuration assistance for public sector entities to receive electronic invoices on Chorus Pro.
Effective TBC · verified 2026-10-11Chorus Pro / PPF documentation
·FR·B2G
GUIDANCEDĂ©poser une facture unitaire
Guide on how to manually submit a single invoice on the Chorus Pro portal.
Effective TBC · verified 2026-10-11Chorus Pro / PPF documentation
·FR·B2B e-invoicing and e-reporting
FORMATTélécharger les documents : Dossier de spécifications externes de la facturation électronique, annexes, exemples, XSD et swaggers et CPRO (v3.1)
External technical specifications (version 3.1) for the French electronic invoicing and e-reporting mandate, including annexes, examples, XSD schemas, and swaggers.
Effective 2026-09-01 · verified 2026-10-11Spécifications externes facturation électronique
·FR·B2G
FORMATStandard d'Ă©change de la commande publique
Technical standards and exchange formats for public procurement transactions in France, covering data exchanges such as electronic invoicing (B2G) via Chorus Pro.
Effective TBC · verified 2026-10-11Chorus Pro / PPF documentation
·FR·b2b
FORMAThttps://portail.chorus-pro.gouv.fr/aife_documentation?id=kb_article_view&sysparm_article=KB0011471
Chorus Pro knowledge base article containing documentation and technical guidelines related to the French e-invoicing platform interface.
Effective TBC · verified 2026-10-11Spécifications externes facturation électronique
·FR·b2b
FORMATAFNOR XP Z12-012: Formats et profils des messages factures et statuts de cycle de vie
AFNOR experimental standard XP Z12-012 detailing the formats and profiles for e-invoice messages and lifecycle statuses under the French e-invoicing reform.
Effective TBC · verified 2026-10-11Spécifications externes facturation électronique
·FR·B2G
GUIDANCES'inscrire sur Chorus Pro
User guide on how to register on the Chorus Pro portal, focused on agricultural professionals but generally applicable.
Effective TBC · verified 2026-10-11Chorus Pro / PPF documentation
11
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.