France
FRChorus Pro handles public-sector invoices, while domestic B2B e-invoicing and e-reporting run through State-approved private platforms, with a State-run directory and data concentrator behind them.
Guide reviewed .
Invoicing and electronic documents
Chorus Pro
The national public-sector invoicing portal, run by AIFE and free for suppliers and public buyers. Suppliers can enter invoices by hand, upload PDF or XML files, or connect by EDI or API. It also gives access to Peppol for cross-border exchange.
UN/CEFACT CII, UBL 2.1 and Factur-X · Official source: European Commission · eInvoicing in France
Plateformes agréées (approved platforms)
Private dematerialisation operators registered by the State. They issue, transmit and receive B2B e-invoices, extract the data the tax administration needs, and transmit e-reporting data. Final registration requires passing live interoperability tests with the public portal and with other platforms.
Invoices and lifecycle statuses in the common base formats · Official source: DGFiP · list of approved platforms
Portail public de facturation (PPF)
In October 2024 the authorities dropped the free public invoicing portal for businesses. The public platform is kept only to provide the central directory (annuaire) and data concentrator services to approved platforms.
Directory and data interfaces in the DGFiP external specifications · Official source: European Commission · eInvoicing in France
Base invoice formats
A B2B e-invoice must use one of the accepted formats and carry the mandatory data, such as both parties’ SIREN numbers, in dedicated fields. A scanned invoice or an ordinary PDF does not qualify.
UBL, UN/CEFACT CII, or a mixed format combining structured data with an image of the invoice (such as Factur-X) · Official source: DGFiP · introduction to the e-invoicing reform
AFNOR standards and DGFiP external specifications
XP Z12-012 defines the invoice and lifecycle-status formats that make up the minimum common base. XP Z12-013 defines APIs between business systems and approved platforms, and XP Z12-014 the B2B use cases. DGFiP’s external specifications cover the PPF directory and reporting services and Chorus Pro; version 3.2 dates from 30 April 2026.
Invoice and lifecycle-status messages, APIs, XSD schemas · Official source: DGFiP · external specifications and standards
Peppol
DGFiP became the French Peppol Authority on 8 July 2025 and sets specific requirements for Peppol-certified service providers operating in France. Chorus Pro accepts Peppol BIS 3.0 invoices and returns invoice responses.
Peppol BIS Billing 3.0, plus the French UBL, CII and Factur-X profiles and CDAR lifecycle statuses · Official source: OpenPeppol · France country profile
France runs two separate circuits. Invoices to public buyers go to Chorus Pro. Domestic B2B invoices go from the supplier’s approved platform to the buyer’s, routed through the State directory by SIREN or SIRET, and each platform passes the required data to the administration. Approved platforms were formerly called PDPs (European Commission). Peppol is optional for B2B exchange in France, unlike in Belgium (DGFiP FAQ). Platforms may fall back on Peppol technical addresses if the directory is unavailable (start-up guide). A Peppol connection does not replace registration as an approved platform or the duty to transmit data; check DGFiP’s list of approved platforms.
E-reporting is a separate duty from e-invoicing. Under the monthly normal VAT regime, transaction data is filed three times a month; under the VAT franchise, every two months (frequencies table). Guadeloupe, Martinique and La Réunion are within the reform, while Guyane, Mayotte and the overseas collectivities are outside e-invoicing but may be covered by e-reporting (detailed FAQ).
Legal guide
B2G · public-sector invoices
MandatorySuppliers must send invoices to public entities electronically, in practice through Chorus Pro. The obligation was phased in from 1 January 2017 for large companies and public bodies to 1 January 2020 for micro-enterprises.
Official source: Assemblée nationale · written question 40123 and government answer on Chorus Pro (2021)B2B · receiving invoices
Mandatory from 1 September 2026All businesses in the scope of the reform must be able to receive e-invoices through an approved platform they have chosen, whatever their size or turnover. A business without a receiving platform does not appear in the directory, so its suppliers cannot deliver to it electronically.
Official source: DGFiP · FAQ, everything about e-invoicingB2B · issuing invoices
Large companies and ETI from 1 September 2026; SMEs and micro-enterprises from 1 September 2027Covers sales and purchases between VAT-registered businesses established in France, for transactions taxable in France. Operations exempt from invoicing under articles 261 to 261 E of the CGI are outside. Four mandatory fields are added, including the buyer’s SIREN and the operation category.
Official source: DGFiP · e-invoicing and e-reporting in depthCompany size
Fixed at 1 January 2025Size categories follow article 51 of the 2008 Economic Modernisation Act and apply per legal unit (SIREN), based on the last financial year closed before 1 January 2025. An ETI has fewer than 5,000 staff and turnover up to €1.5 billion or a balance sheet up to €2 billion; an SME has fewer than 250 staff.
Official source: DGFiP · detailed FAQ (version of 1 September 2026)E-reporting · transaction data
Same calendar as issuingSales to non-taxable persons, reported as daily totals by VAT rate, and transactions with foreign businesses, reported with the same data as an e-invoice, are sent to the administration through an approved platform. The filing frequency depends on the business’s VAT regime.
Official source: DGFiP · e-invoicing and e-reporting in depthE-reporting · payment data
Same calendar as issuingFor services where VAT is due on receipt of payment, the payment date and amount by VAT rate must be reported. For an e-invoice, this is done through the invoice’s “encaissée” (collected) lifecycle status.
Official source: DGFiP · e-invoicing and e-reporting in depthNon-established businesses
E-reporting onlyBusinesses not established in France for VAT purposes are outside the e-invoicing obligation but may have to e-report transactions on which they owe French VAT. Reverse-charge purchases are reported from 1 September 2027 whatever the company size.
Official source: DGFiP · detailed FAQ (version of 1 September 2026)Penalties
In forceThe fine is €50 per invoice not issued electronically, capped at €15,000 per calendar year; a first offence is not penalised. A business without a receiving platform is fined €500 three months after a formal notice, rising to €1,000 for each further three months.
Official source: DGFiP · detailed FAQ (version of 1 September 2026)Start-up phase
Tolerance, not a postponementDGFiP will not sanction businesses that face start-up difficulties but can show a serious, documented compliance effort. Invoices received by email, PDF or paper may still be processed, paid and used for VAT deduction, with later regularisation through the electronic circuit where the supplier was obliged to use it.
Official source: DGFiP · start-up guide for 1 September 2026 (July 2026)
Timeline
-
Chorus Pro for large suppliers and public bodies
The first wave of mandatory electronic invoicing to public entities began.
Official source: Assemblée nationale · written question 40123 and government answer on Chorus Pro (2021) -
Chorus Pro for micro-enterprises
The last wave began, and micro-enterprises had to send invoices to public entities electronically.
Official source: Ministry for Local Authorities · electronic invoicing in public procurement -
DGFiP becomes Peppol Authority
The French tax administration took on the Peppol Authority role for France.
Official source: OpenPeppol · France country profile -
Implementing decree and order
Décret n° 2026-677 and an arrêté on the generalisation of e-invoicing were issued. DGFiP lists them, with article 123 of the 2026 Finance Act, as the current reference texts.
Official source: DGFiP · legal reference texts for the reform -
Reception for all, issuing for large companies and ETI
Every business must be able to receive e-invoices. Large companies and ETI must issue e-invoices and transmit transaction and payment data.
Official source: DGFiP · FAQ, when the reform applies to a business - Upcoming at review
Issuing for SMEs and micro-enterprises
Announced in law. SMEs and micro-enterprises must issue e-invoices and transmit transaction and payment data.
Official source: DGFiP · FAQ, when the reform applies to a business
Peppol in France
- Directory participants
- 5,466,382
- Document families
- 18
Peppol Authority: Directorate General of Public Finances (Direction générale des Finances publiques, DGFiP).
102 certified service providers based in France.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- CrossDomainAcknowledgementAndResponse5,049,226 participants
- unknown4,624,509 participants
- 4,273,212 participants
- CrossIndustryInvoice4,272,614 participants
- 4,191,875 participants
- ApplicationResponse1,729,026 participants
- 459,272 participants
- 27,509 participants
- factur-x15,414 participants
- 1,050 participants
- 182 participants
- 113 participants
- 111 participants
- 51 participants
- EndUserStatisticsReport2 participants
- TransactionStatisticsReport2 participants
- EndUserReport1 participant
- Reminder1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 7 | |
| 1 | |
| 1 | |
| 2 | |
| 3 | |
| 3 | |
| 5 | |
| 2 | |
| 7 | |
| 4 | |
| 1 | |
| 3 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 11 | |
| 3 | |
| 3 | |
| 1 | |
| 10 | |
| 2 | |
| 11 | |
| 952 | |
| 5 | |
| 3 | |
| 2 | |
| 9 | |
| 3 | |
| 1 | |
| 11 | |
| 6 | |
| 8 | |
| 3 | |
| 8 | |
| 8 | |
| 7 | |
| 3 | |
| 9 | |
| 5 | |
| 10 | |
| 8 | |
| 5 | |
| 3 | |
| 12 | |
| 9 | |
| 8 | |
| 4 | |
| 7 | |
| 14 | |
| 12 | |
| 6 | |
| 8 | |
| 14 | |
| 8 | |
| 4 | |
| 15 | |
| 2 | |
| 29 | |
| 15 | |
| 10 | |
| 6 | |
| 38 | |
| 14 | |
| 13 | |
| 16 | |
| 15 | |
| 26 | |
| 95 | |
| 278 | |
| 1,157 | |
| 1,211 | |
| 2,615 | |
| 2,774 | |
| 6,726 | |
| 48,541 | |
| 72,488 | |
| 587,183 | |
| 616,255 | |
| 948,666 | |
| 525,698 | |
| 168,178 |
Registration dates in the current Directory snapshot.