Who has to issue or receive electronic invoices in France, from what date, through which platform and in what format? B2B e-invoicing is becoming mandatory in France in stages. Beyond the legal requirement, the reform reshapes invoicing, collection and VAT monitoring for VAT-registered businesses.
This article sets out the timeline, the role of platforms, the formats to know and the watch points, including for foreign companies registered for VAT in France. It builds on our overview of intra-EU VAT and e-invoicing.
A rollout phased by company size
The obligation to receive electronic invoices applies to all VAT-registered businesses, whatever their size, from the same date. The obligation to issue them is phased in: large companies and mid-sized companies (ETI) come first, followed by SMEs and micro-businesses a year later.
This gap between receiving and issuing is the watch point businesses most often underestimate. Always check the timetable in force, which has already been adjusted in the past.
Who is affected, including foreign companies?
The scheme targets transactions between VAT-registered businesses established in France. Transactions outside the scope of e-invoicing (sales to consumers, international transactions) fall under e-reporting: the transmission of transaction data to the tax authority.
A foreign company registered for VAT in France should check whether its transactions fall within scope. The answer depends on where it is established and who its customers are: see our pages on the fiscal representative in France and on VAT registration.
Approved platforms and the public invoicing portal
The French scheme is built on intermediation: businesses exchange invoices through a partner dematerialisation platform, now called an approved platform (formerly PDP), registered or approved by the tax authority. The Public Invoicing Portal (PPF), first planned as a full public solution, has been refocused as a directory of businesses and a hub for invoice and transaction data sent to the administration.
- Choose an approved platform suited to your invoicing volume and existing tools (ERP, accounting).
- Check interoperability with your customers and suppliers.
- Plan for e-reporting data for transactions outside e-invoicing.
Structured formats to master: Factur-X, UBL, CII
Three formats are accepted in the French ecosystem. The right choice depends on your tools and those of your partners.
| Format | Nature | Typical use |
|---|---|---|
| Factur-X | Hybrid: readable PDF with structured XML data | Eases the transition for teams used to PDFs |
| UBL | Structured XML format | Automated system-to-system flows |
| CII | Structured XML format (Cross Industry Invoice) | Automated flows, international exchanges |
Getting ready in practice
Configuring your flows in advance is essential to avoid breaks in the invoicing chain. Our page on e-invoicing readiness details the approach, and the invoice compliance review checks mandatory mentions.
How Hanoutax can help
Hanoutax is an indirect-tax agent. Under a mandate, it helps businesses assess their exposure to the reform, choose a suitable platform and secure their invoicing and e-reporting flows, in coordination with your accounting and IT teams.
Hanoutax acts as a French VAT agent under power of attorney, not as a fiscal representative. You may also follow our regulatory watch.
FAQ
Do all businesses have to issue e-invoices at the same time?
No. Receiving is mandatory for all VAT-registered businesses from the first deadline, but issuing is phased: large and mid-sized companies first, SMEs and micro-businesses a year later, under the legal timetable in force.
What is e-reporting?
E-reporting is the transmission of transaction data to the tax authority for transactions that are not covered by an electronic invoice, such as sales to consumers or certain international transactions.
Do I have to use an approved platform?
Yes. The scheme relies on approved platforms, formerly called PDPs. The public portal (PPF) mainly serves as a directory and data hub. Pick a platform suited to your volumes and tools.
Which invoice formats are accepted?
Three: Factur-X (PDF with XML data), UBL and CII. The choice depends on your tools and on those of your business partners.
Is a foreign company affected?
It depends on where it is established and on its transactions in France. A foreign company registered for VAT in France should check whether its sales fall under e-invoicing or e-reporting.
Preparing for e-invoicing in France?
Related reading
Informational content, not legal advice. The rules that apply depend on your situation.
